Registration Time: 09:00
Sessions Time: 09:15- 12:30  including a 15-minute break
Speaker: Ms Roberta Gulic Hammett
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

The tax environment is becoming increasingly complex and challenging. This session shall provide a general overview of the mechanism of the self-assessment system and the costs related to non-compliance with particular focus on tax penalties and the assessment process.  Some practical insights into the tax audit process will also be discussed.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Persons assessable under the ITMA

• Extent of managers, principal officers and liquidators' personal liability

• Self-assessment system and the right to rectify tax position and the related timeframes

• Power of the Commissioner to request information and records to be kept

• Assessments: years in scope and consequences of failure of provision of information

• Offences, penalties and remission system

• Taxpayer's charter - rights and obligations

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

Tax practitioners, accountants, lawyers and taxpayers in general need to be well informed of the regulating provisions, the consequences of non-compliance and what are the taxpayers' rights in a tax enquiry.  

Target Audience

Tax practitioners, Accountants, Lawyers, Tax payers (directors, principal officers) 

Speaker's Profile

Roberta Gulic Hammett is a Senior Manager at PwC Malta. Roberta joined the firm in 2005 and worked for four years in the Assurance service line. In 2009 she joined the Tax service line and in 2011 she was awarded the diploma in taxation by the Malta Institute of Taxation. Roberta is a graduate of the University of Malta and is a Fellow of the Malta Institute of Accountants as well as a Certified Public Accountant and Auditor.
Roberta assists various local and international clients in handling their tax affairs in Malta including tax advice and forms part of the firm's Tax Dispute Resolution Team.  Roberta is also heavily involved in tax due diligence engagements of multinational groups and in related restructuring services and has gained substantial expertise in this area.
Roberta lectures at the PwC EMEA International Tax & Legal Academy  - FICT and has lecturing experience in ADIT and ACCA, Advanced Taxation Paper. She has also delivered presentations at a number of tax conferences.

EVENT CPE COMPETENCES

3 Hours Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions  apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.

If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.

The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.