S.L. 460.8 ст. 4Competent authority.

(1) For the purpose of this Order, the competent authority in Malta is the Minister responsible for finance or any other person or persons designated by the Minister by means of an order in writing:

Provided that the Minister may designate different persons to act as the competent authority for different types of taxation or for different purposes of this Order.

(2) The competent authority shall be responsible for the organizational structuring and supervision of the offices competent with mutual assistance under this Order.

(3) In the discharge of its duty under subarticle (2), the competent authority shall designate:

(a) a central liaison office to serve as the main contact with other Member States in the field of mutual assistance covered by this Order;

(b) liaison offices to be responsible for contacts with other Member States concerning mutual assistance with regard to one or more categories of taxes and duties.

(4) For the better fulfilment of its functions under this Order, the competent authority shall have all the powers necessary in order to perform such functions and to do all things that may be necessary for or ancillary to the performance of those functions, including the power to request and obtain information and other assistance from any public employee.