The Income Tax Act Contains No Day Count, and the Remittance Basis Turns on Domicile Rather Than on Residence
Answer
The general rule applies to you
No exception is recorded for citizens of Latvia on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
172 exceptions recorded across 63 countries · none match Latvia to Malta · When you become a tax resident
Malta's Income Tax Act does not decide tax residence by counting days. The definition in article 2(1) reads in full: "resident in Malta" when applied to an individual means an individual who resides in Malta except for such temporary absences as to the Commissioner may seem reasonable and not inconsistent with the claim of such individual to be resident in Malta. There is no 183-day rule in it, and no number anywhere in the definition. What the Act does instead is split the charge by domicile. Article 4(1) charges tax on income accruing in or derived from Malta or elsewhere, and whether received in Malta or not - the ordinary worldwide charge - and then proviso (i) carves out the case most newcomers are in: where income arises outside Malta to a person who is not ordinarily resident in Malta or not domiciled in Malta, tax is payable only on the amount received in Malta. Proviso (ii) goes further on capital: no tax at all on capital gains arising outside Malta to such a person, remitted or not. That is the remittance basis, and it is keyed to domicile rather than to how long you have been here. It is not free. Article 56(27) puts a floor under it: an individual who is ordinarily resident but not domiciled in Malta, and who derives at least €35,000 of income arising outside Malta which is not or not fully received in Malta, has a minimum tax liability of €5,000 a year, with Maltese tax already paid counted towards it. Above that, the ordinary scales in article 56(1) reach 35% on chargeable income over €60,000, which is also the flat rate charged on every company under article 56(6).
At a glance
- Day count for individual tax residence
- None in the definition in article 2(1) of the Income Tax Act
The definition turns on residing in Malta with only such temporary absences as the Commissioner finds reasonable. No number appears in it, and the Act was searched for one.
- Default charge
- Income accruing in or derived from Malta or elsewhere, whether received in Malta or not
Article 4(1) of the Income Tax Act.
- Remittance basis
- Foreign income taxed only on what is received in Malta, for a person not ordinarily resident or not domiciled in Malta
Proviso (i) to article 4(1). The test is "not ordinarily resident in Malta or not domiciled in Malta" - either one is enough.
- Foreign capital gains
- Not taxed at all, remitted or not, for the same persons
Proviso (ii) to article 4(1), which also exempts a person charged at the 15% rate under article 56(11).
- Minimum tax for a non-domiciled resident
- €5,000 a year
Article 56(27) of the Income Tax Act, where the individual is ordinarily resident but not domiciled and the provisos to article 4(1) apply. Maltese tax already paid, by withholding or otherwise, counts towards it.
- Threshold that triggers that minimum
- At least €35,000 of income arising outside Malta which is not, or not fully, received in Malta
Article 56(27). For a married couple taxed jointly under article 49 the income of both spouses counts.
- Who the minimum does not apply to
- Anyone taxable under a scheme that already sets a minimum tax
Article 56(27), which excludes an individual "not taxable in accordance with any scheme under the Act effectively establishing a minimum tax payable" - so a beneficiary of the Residence Programme, the Global Residence Programme or the Malta Retirement Programme pays that scheme's floor instead.
- Top rate for an individual
- 35% on chargeable income over €60,000
Article 56(1) of the Income Tax Act. Each of the three rate scales in that sub-article has its own nil band and its own subtraction, and €60,000 is where 35% begins in all of them.
- Rate for a company
- 35%
Article 56(6) of the Income Tax Act, a flat rate on the whole chargeable income.
Requirements
- Reside in Malta, with only such temporary absences as the Commissioner finds reasonable
- If you are not domiciled in Malta, expect the remittance basis under proviso (i) to article 4(1)
- If you are ordinarily resident but not domiciled and have at least €35,000 of unremitted foreign income, expect the €5,000 minimum tax
What applies to you
Nothing changes for a citizen of Latvia
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«"resident in Malta" when applied to an individual means an individual who resides in Malta except for such temporary absences as to the Commissioner may seem reasonable and not inconsistent with the claim of such individual to be resident in Malta;»The whole of the test for an individual. The definition continues for bodies of persons, where control and management in Malta is the test.
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The Government of Malta's statute book, published on the internet by the Minister responsible for the Law Commission under article 12 of the Statute Law Revision Act, 2021 (Act XL of 2021). It carries the Constitution, every Chapter of the revised edition with amendments incorporated, every piece of subsidiary legislation under them, and Acts and Legal Notices as enacted. Addresses follow a stable ELI shape: /eli/cap/<n>/<lang>/pdf for a Chapter, /eli/sl/<chapter>.<n>/<lang>/pdf for subsidiary legislation, /eli/act/<year>/<n>/<lang>/pdf and /eli/ln/<year>/<n>/<lang>/pdf for instruments as made, and /eli/const/<lang>/pdf for the Constitution. Both official languages are served at the same address with eng or mlt substituted. Article 12(4) of the 2021 Act gives the text on this site a statutory presumption: unless proof is brought to the contrary it is deemed to be a true representation of the law, incorporating all amendments up to the date indicated on the site.
Standing: Maintains the text in force
Cannot be cited for: It is not the authentic text. Under article 10(2) of the Statute Law Revision Act, 2021 the authentic text is the revised edition itself, which is the sole and only proper text in all Courts of Justice; the internet publication carries only the rebuttable presumption in article 12(4), so the site is official but defeasible. Two consequences follow for citation. First, the presumption runs only up to the date indicated on the site, and that date appears on the HTML page rather than inside the PDF, so a PDF taken on its own states no cut-off and none should be invented for it. Second, where the Maltese and English texts conflict the Maltese prevails - article 74 of the Constitution for any law, article 10(3) of the 2021 Act for a revised edition - so an English quotation here is the subordinate text and should not be relied on against a Maltese one. It cannot be cited for administrative practice at all: who may apply, what documents are wanted and what a programme currently charges in processing terms are matters for Identita, the Residency Malta Agency and the Commissioner for Revenue, and the instruments repeatedly delegate them to guidelines those bodies may issue.
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«subsequent year of assessment upon the income of any person XIX. 1989.3; accruing in or derived from Malta or elsewhere, and whether XXXVI. 1990.2; XVIII. 1993.3. received in Malta or not in respect of -»The amendment references are the margin notes of the consolidated chapter, which the extraction interleaves with the text.
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The Government of Malta's statute book, published on the internet by the Minister responsible for the Law Commission under article 12 of the Statute Law Revision Act, 2021 (Act XL of 2021). It carries the Constitution, every Chapter of the revised edition with amendments incorporated, every piece of subsidiary legislation under them, and Acts and Legal Notices as enacted. Addresses follow a stable ELI shape: /eli/cap/<n>/<lang>/pdf for a Chapter, /eli/sl/<chapter>.<n>/<lang>/pdf for subsidiary legislation, /eli/act/<year>/<n>/<lang>/pdf and /eli/ln/<year>/<n>/<lang>/pdf for instruments as made, and /eli/const/<lang>/pdf for the Constitution. Both official languages are served at the same address with eng or mlt substituted. Article 12(4) of the 2021 Act gives the text on this site a statutory presumption: unless proof is brought to the contrary it is deemed to be a true representation of the law, incorporating all amendments up to the date indicated on the site.
Standing: Maintains the text in force
Cannot be cited for: It is not the authentic text. Under article 10(2) of the Statute Law Revision Act, 2021 the authentic text is the revised edition itself, which is the sole and only proper text in all Courts of Justice; the internet publication carries only the rebuttable presumption in article 12(4), so the site is official but defeasible. Two consequences follow for citation. First, the presumption runs only up to the date indicated on the site, and that date appears on the HTML page rather than inside the PDF, so a PDF taken on its own states no cut-off and none should be invented for it. Second, where the Maltese and English texts conflict the Maltese prevails - article 74 of the Constitution for any law, article 10(3) of the 2021 Act for a revised edition - so an English quotation here is the subordinate text and should not be relied on against a Maltese one. It cannot be cited for administrative practice at all: who may apply, what documents are wanted and what a programme currently charges in processing terms are matters for Identita, the Residency Malta Agency and the Commissioner for Revenue, and the instruments repeatedly delegate them to guidelines those bodies may issue.
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«(i) in the case of income arising outside Malta to a person who is not ordinarily resident in Malta or not domiciled in Malta, the tax shall be payable on the amount received in Malta; (ii) no tax shall be payable on capital gains arising outside Malta to a person who is not ordinarily resident in Malta or not domiciled in Malta»The two provisos that do all the work. Note the disjunction: not ordinarily resident OR not domiciled, so being domiciled elsewhere is enough on its own.
Read it at the sourceAbout this source
The Government of Malta's statute book, published on the internet by the Minister responsible for the Law Commission under article 12 of the Statute Law Revision Act, 2021 (Act XL of 2021). It carries the Constitution, every Chapter of the revised edition with amendments incorporated, every piece of subsidiary legislation under them, and Acts and Legal Notices as enacted. Addresses follow a stable ELI shape: /eli/cap/<n>/<lang>/pdf for a Chapter, /eli/sl/<chapter>.<n>/<lang>/pdf for subsidiary legislation, /eli/act/<year>/<n>/<lang>/pdf and /eli/ln/<year>/<n>/<lang>/pdf for instruments as made, and /eli/const/<lang>/pdf for the Constitution. Both official languages are served at the same address with eng or mlt substituted. Article 12(4) of the 2021 Act gives the text on this site a statutory presumption: unless proof is brought to the contrary it is deemed to be a true representation of the law, incorporating all amendments up to the date indicated on the site.
Standing: Maintains the text in force
Cannot be cited for: It is not the authentic text. Under article 10(2) of the Statute Law Revision Act, 2021 the authentic text is the revised edition itself, which is the sole and only proper text in all Courts of Justice; the internet publication carries only the rebuttable presumption in article 12(4), so the site is official but defeasible. Two consequences follow for citation. First, the presumption runs only up to the date indicated on the site, and that date appears on the HTML page rather than inside the PDF, so a PDF taken on its own states no cut-off and none should be invented for it. Second, where the Maltese and English texts conflict the Maltese prevails - article 74 of the Constitution for any law, article 10(3) of the 2021 Act for a revised edition - so an English quotation here is the subordinate text and should not be relied on against a Maltese one. It cannot be cited for administrative practice at all: who may apply, what documents are wanted and what a programme currently charges in processing terms are matters for Identita, the Residency Malta Agency and the Commissioner for Revenue, and the instruments repeatedly delegate them to guidelines those bodies may issue.
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«(i) is ordinarily resident in Malta but not domiciled in VII.2019.21.† Malta (hereinafter "the non-domiciled individual") and to whom provisos (i) and (ii) of article 4(1) apply, and who is not taxable in accordance with any scheme under the Act effectively establishing a minimum tax payable;»"Added by: VII.2018.23. Amended by: VII.2019.21." is the margin note, interleaved by the extraction. The dagger marks a footnote saying the amendment applies from the year of assessment 2027.
Read it at the sourceAbout this source
The Government of Malta's statute book, published on the internet by the Minister responsible for the Law Commission under article 12 of the Statute Law Revision Act, 2021 (Act XL of 2021). It carries the Constitution, every Chapter of the revised edition with amendments incorporated, every piece of subsidiary legislation under them, and Acts and Legal Notices as enacted. Addresses follow a stable ELI shape: /eli/cap/<n>/<lang>/pdf for a Chapter, /eli/sl/<chapter>.<n>/<lang>/pdf for subsidiary legislation, /eli/act/<year>/<n>/<lang>/pdf and /eli/ln/<year>/<n>/<lang>/pdf for instruments as made, and /eli/const/<lang>/pdf for the Constitution. Both official languages are served at the same address with eng or mlt substituted. Article 12(4) of the 2021 Act gives the text on this site a statutory presumption: unless proof is brought to the contrary it is deemed to be a true representation of the law, incorporating all amendments up to the date indicated on the site.
Standing: Maintains the text in force
Cannot be cited for: It is not the authentic text. Under article 10(2) of the Statute Law Revision Act, 2021 the authentic text is the revised edition itself, which is the sole and only proper text in all Courts of Justice; the internet publication carries only the rebuttable presumption in article 12(4), so the site is official but defeasible. Two consequences follow for citation. First, the presumption runs only up to the date indicated on the site, and that date appears on the HTML page rather than inside the PDF, so a PDF taken on its own states no cut-off and none should be invented for it. Second, where the Maltese and English texts conflict the Maltese prevails - article 74 of the Constitution for any law, article 10(3) of the 2021 Act for a revised edition - so an English quotation here is the subordinate text and should not be relied on against a Maltese one. It cannot be cited for administrative practice at all: who may apply, what documents are wanted and what a programme currently charges in processing terms are matters for Identita, the Residency Malta Agency and the Commissioner for Revenue, and the instruments repeatedly delegate them to guidelines those bodies may issue.
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«amounting to not less than thirty five thousand euro (€35,000) or its equivalent in another currency, or such other amount as may be prescribed, arising outside Malta and referred to in proviso (i)»The threshold, which the Minister may change by prescribing another amount.
Read it at the sourceAbout this source
The Government of Malta's statute book, published on the internet by the Minister responsible for the Law Commission under article 12 of the Statute Law Revision Act, 2021 (Act XL of 2021). It carries the Constitution, every Chapter of the revised edition with amendments incorporated, every piece of subsidiary legislation under them, and Acts and Legal Notices as enacted. Addresses follow a stable ELI shape: /eli/cap/<n>/<lang>/pdf for a Chapter, /eli/sl/<chapter>.<n>/<lang>/pdf for subsidiary legislation, /eli/act/<year>/<n>/<lang>/pdf and /eli/ln/<year>/<n>/<lang>/pdf for instruments as made, and /eli/const/<lang>/pdf for the Constitution. Both official languages are served at the same address with eng or mlt substituted. Article 12(4) of the 2021 Act gives the text on this site a statutory presumption: unless proof is brought to the contrary it is deemed to be a true representation of the law, incorporating all amendments up to the date indicated on the site.
Standing: Maintains the text in force
Cannot be cited for: It is not the authentic text. Under article 10(2) of the Statute Law Revision Act, 2021 the authentic text is the revised edition itself, which is the sole and only proper text in all Courts of Justice; the internet publication carries only the rebuttable presumption in article 12(4), so the site is official but defeasible. Two consequences follow for citation. First, the presumption runs only up to the date indicated on the site, and that date appears on the HTML page rather than inside the PDF, so a PDF taken on its own states no cut-off and none should be invented for it. Second, where the Maltese and English texts conflict the Maltese prevails - article 74 of the Constitution for any law, article 10(3) of the 2021 Act for a revised edition - so an English quotation here is the subordinate text and should not be relied on against a Maltese one. It cannot be cited for administrative practice at all: who may apply, what documents are wanted and what a programme currently charges in processing terms are matters for Identita, the Residency Malta Agency and the Commissioner for Revenue, and the instruments repeatedly delegate them to guidelines those bodies may issue.
We re-read it every 90 days. More about this source
«shall, for any year of assessment, be subject to a tax liability on his income amounting to not less than five thousand euro (€5,000) per annum (hereinafter "the minimum tax")»What follows deems the individual to have received enough additional foreign income in Malta to bring the total liability up to the minimum.
Read it at the sourceAbout this source
The Government of Malta's statute book, published on the internet by the Minister responsible for the Law Commission under article 12 of the Statute Law Revision Act, 2021 (Act XL of 2021). It carries the Constitution, every Chapter of the revised edition with amendments incorporated, every piece of subsidiary legislation under them, and Acts and Legal Notices as enacted. Addresses follow a stable ELI shape: /eli/cap/<n>/<lang>/pdf for a Chapter, /eli/sl/<chapter>.<n>/<lang>/pdf for subsidiary legislation, /eli/act/<year>/<n>/<lang>/pdf and /eli/ln/<year>/<n>/<lang>/pdf for instruments as made, and /eli/const/<lang>/pdf for the Constitution. Both official languages are served at the same address with eng or mlt substituted. Article 12(4) of the 2021 Act gives the text on this site a statutory presumption: unless proof is brought to the contrary it is deemed to be a true representation of the law, incorporating all amendments up to the date indicated on the site.
Standing: Maintains the text in force
Cannot be cited for: It is not the authentic text. Under article 10(2) of the Statute Law Revision Act, 2021 the authentic text is the revised edition itself, which is the sole and only proper text in all Courts of Justice; the internet publication carries only the rebuttable presumption in article 12(4), so the site is official but defeasible. Two consequences follow for citation. First, the presumption runs only up to the date indicated on the site, and that date appears on the HTML page rather than inside the PDF, so a PDF taken on its own states no cut-off and none should be invented for it. Second, where the Maltese and English texts conflict the Maltese prevails - article 74 of the Constitution for any law, article 10(3) of the 2021 Act for a revised edition - so an English quotation here is the subordinate text and should not be relied on against a Maltese one. It cannot be cited for administrative practice at all: who may apply, what documents are wanted and what a programme currently charges in processing terms are matters for Identita, the Residency Malta Agency and the Commissioner for Revenue, and the instruments repeatedly delegate them to guidelines those bodies may issue.
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«(d) where the chargeable income exceeds III. 2004.160; €60,000, the tax shall be determined by multiplying the XIII. 2004.54; II. 2005.11; chargeable income by 35% and then subtracting €10,550 II. 2006.9; from the result;»The top band of one of the three rate scales in article 56(1); the amendment references are the chapter's margin notes. The other two scales reach 35% at the same €60,000 and subtract €11,275 and €12,575 instead.
Read it at the sourceAbout this source
The Government of Malta's statute book, published on the internet by the Minister responsible for the Law Commission under article 12 of the Statute Law Revision Act, 2021 (Act XL of 2021). It carries the Constitution, every Chapter of the revised edition with amendments incorporated, every piece of subsidiary legislation under them, and Acts and Legal Notices as enacted. Addresses follow a stable ELI shape: /eli/cap/<n>/<lang>/pdf for a Chapter, /eli/sl/<chapter>.<n>/<lang>/pdf for subsidiary legislation, /eli/act/<year>/<n>/<lang>/pdf and /eli/ln/<year>/<n>/<lang>/pdf for instruments as made, and /eli/const/<lang>/pdf for the Constitution. Both official languages are served at the same address with eng or mlt substituted. Article 12(4) of the 2021 Act gives the text on this site a statutory presumption: unless proof is brought to the contrary it is deemed to be a true representation of the law, incorporating all amendments up to the date indicated on the site.
Standing: Maintains the text in force
Cannot be cited for: It is not the authentic text. Under article 10(2) of the Statute Law Revision Act, 2021 the authentic text is the revised edition itself, which is the sole and only proper text in all Courts of Justice; the internet publication carries only the rebuttable presumption in article 12(4), so the site is official but defeasible. Two consequences follow for citation. First, the presumption runs only up to the date indicated on the site, and that date appears on the HTML page rather than inside the PDF, so a PDF taken on its own states no cut-off and none should be invented for it. Second, where the Maltese and English texts conflict the Maltese prevails - article 74 of the Constitution for any law, article 10(3) of the 2021 Act for a revised edition - so an English quotation here is the subordinate text and should not be relied on against a Maltese one. It cannot be cited for administrative practice at all: who may apply, what documents are wanted and what a programme currently charges in processing terms are matters for Identita, the Residency Malta Agency and the Commissioner for Revenue, and the instruments repeatedly delegate them to guidelines those bodies may issue.
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«(6) The tax shall be charged at the rate of thirty-five cents (0.35) on every euro of the chargeable income of every - 176 CAP. 123.] I N C O M E TA X (a) company;»"176 CAP. 123.] I N C O M E TA X" is the running head of page 176, which the extraction places inside the sentence.
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The Government of Malta's statute book, published on the internet by the Minister responsible for the Law Commission under article 12 of the Statute Law Revision Act, 2021 (Act XL of 2021). It carries the Constitution, every Chapter of the revised edition with amendments incorporated, every piece of subsidiary legislation under them, and Acts and Legal Notices as enacted. Addresses follow a stable ELI shape: /eli/cap/<n>/<lang>/pdf for a Chapter, /eli/sl/<chapter>.<n>/<lang>/pdf for subsidiary legislation, /eli/act/<year>/<n>/<lang>/pdf and /eli/ln/<year>/<n>/<lang>/pdf for instruments as made, and /eli/const/<lang>/pdf for the Constitution. Both official languages are served at the same address with eng or mlt substituted. Article 12(4) of the 2021 Act gives the text on this site a statutory presumption: unless proof is brought to the contrary it is deemed to be a true representation of the law, incorporating all amendments up to the date indicated on the site.
Standing: Maintains the text in force
Cannot be cited for: It is not the authentic text. Under article 10(2) of the Statute Law Revision Act, 2021 the authentic text is the revised edition itself, which is the sole and only proper text in all Courts of Justice; the internet publication carries only the rebuttable presumption in article 12(4), so the site is official but defeasible. Two consequences follow for citation. First, the presumption runs only up to the date indicated on the site, and that date appears on the HTML page rather than inside the PDF, so a PDF taken on its own states no cut-off and none should be invented for it. Second, where the Maltese and English texts conflict the Maltese prevails - article 74 of the Constitution for any law, article 10(3) of the 2021 Act for a revised edition - so an English quotation here is the subordinate text and should not be relied on against a Maltese one. It cannot be cited for administrative practice at all: who may apply, what documents are wanted and what a programme currently charges in processing terms are matters for Identita, the Residency Malta Agency and the Commissioner for Revenue, and the instruments repeatedly delegate them to guidelines those bodies may issue.
We re-read it every 90 days. More about this source
Practical notes
The absence of a day count is the finding here, not a gap in our reading. The Income Tax Act was searched for a number in the residence definition and there is none: residence is a question of fact for the Commissioner, with temporary absences allowed if he finds them reasonable. A reader who arrives expecting the familiar 183-day rule will not find it in the statute.
Domicile, not length of stay, is what opens the remittance basis. Domicile is not defined in the Income Tax Act and is a general-law concept, so someone who moves to Malta without intending to make it their permanent home normally stays non-domiciled for a long time.
The €5,000 minimum tax under article 56(27) and the minimums under the special programmes are alternatives rather than additions: the sub-article excludes anyone already taxable under a scheme that sets its own minimum. The Residence Programme and the Global Residence Programme set €15,000, the Malta Retirement Programme €7,500.
Nothing read for this record is a double taxation agreement. Article 4(1) and article 56 state Maltese law; whether a particular foreign income is also taxable at home is a question for the treaty, which was not read.
This record rests on the Income Tax Act as consolidated. The Income Tax Management Act, Chapter 372, which governs returns, assessments and payment dates, was not read.
- consolidatesIncome Tax Act, Chapter 123 of the Laws of Malta
Laws of Malta
About this source
The Government of Malta's statute book, published on the internet by the Minister responsible for the Law Commission under article 12 of the Statute Law Revision Act, 2021 (Act XL of 2021). It carries the Constitution, every Chapter of the revised edition with amendments incorporated, every piece of subsidiary legislation under them, and Acts and Legal Notices as enacted. Addresses follow a stable ELI shape: /eli/cap/<n>/<lang>/pdf for a Chapter, /eli/sl/<chapter>.<n>/<lang>/pdf for subsidiary legislation, /eli/act/<year>/<n>/<lang>/pdf and /eli/ln/<year>/<n>/<lang>/pdf for instruments as made, and /eli/const/<lang>/pdf for the Constitution. Both official languages are served at the same address with eng or mlt substituted. Article 12(4) of the 2021 Act gives the text on this site a statutory presumption: unless proof is brought to the contrary it is deemed to be a true representation of the law, incorporating all amendments up to the date indicated on the site.
Standing: Maintains the text in force
Cannot be cited for: It is not the authentic text. Under article 10(2) of the Statute Law Revision Act, 2021 the authentic text is the revised edition itself, which is the sole and only proper text in all Courts of Justice; the internet publication carries only the rebuttable presumption in article 12(4), so the site is official but defeasible. Two consequences follow for citation. First, the presumption runs only up to the date indicated on the site, and that date appears on the HTML page rather than inside the PDF, so a PDF taken on its own states no cut-off and none should be invented for it. Second, where the Maltese and English texts conflict the Maltese prevails - article 74 of the Constitution for any law, article 10(3) of the 2021 Act for a revised edition - so an English quotation here is the subordinate text and should not be relied on against a Maltese one. It cannot be cited for administrative practice at all: who may apply, what documents are wanted and what a programme currently charges in processing terms are matters for Identita, the Residency Malta Agency and the Commissioner for Revenue, and the instruments repeatedly delegate them to guidelines those bodies may issue.
We re-read it every 90 days. More about this source