The government of Malta is planning to merge the Inland Revenue Department, Customs Department and the VAT Department into one central revenue authority. This follows the trend in a number of countries worldwide who have merged their direct and indirect tax departments. This type of merger can facilitate the exchange of information between tax and customs authorities and can help to keep a check on the activities of taxpayers. Taxpayers doing business in Malta may therefore wish to review their record-keeping to ensure that their direct and indirect returns are consistent with one another.