MT_TRN (MT - Tax Registration Number)

From CDQ Wiki
DataModel:CDQ/Business Partner/Identifier/MT TRN
Jump to navigation Jump to search
Property Value
A technical identifier, unique in a certain context. Technical key MT_TRN
The country a linked concept is active or generally relevant for. Country scope MT (Malta)
Language-specific name. Monolingual name Tax Registration Number (en), Tax Registration Number (mt)
Language-specific short name. Monolingual short name MT - Tax Registration Number (en)
Informal and comprehensive human-readable definition of a concept. Description In Malta, individuals who are Maltese nationals use their Identity Card Number as the TIN. Individuals who are not Maltese nationals, as well as entities resident in Malta for tax purposes are issued with a unique taxpayer reference number, made up of 9 digits, automatically generated by the IRD. While the TIN for non-Maltese nationals is generated following the submission of a completed registration form, newly formed entities who register with the Maltese Registry of Companies are automatically registered with the IRD.

The above TINs are used as a means of identification for income tax purposes, tax on wages & salaries as well as withholding tax. For the purposes of VAT, persons performing an economic activity and considered as taxable persons under local VAT legislation are issued with a separate and different VAT Identification number. Both the Identity Card Number as well as the TIN issued to non-Maltese nationals and entities are fixed for ever and are always in the same format.

Category of business identifiers. Identifier category Tax Number

Formal definition

No format rules.

Data quality rules

No data quality rules defined.