https://www.google.com/url?rct=j&sa=t&url=http://www.independent.com.mt/articles/2016-03-11/local-news/PN-declares-VAT-contravention-claims-it-was-due-to-an-oversight-6736154737&ct=ga&cd=CAIyGmJjNGEwZWQ4N2QyMGU3Nzg6Y29tOmVuOlVT&usg=AFQjCNH_OcHTyN8L7yihwr6B0pn3ZCMKCA