Auditor Brian Tonna, who helped open up companies in Panama for Konrad Mizzi and Keith Schembri, today refused to reply to a myriad of questions about the Panama Papers affair.

The Times of Malta on Sunday yesterday reported suspicions by the government's anti-money laundering agency that Mr Tonna gave a €100,000 kickback on passport sales to Mr Schembri.

Mr Schembri has claimed that the €100,000 payment was for a loan he gave to Mr Tonna back in 2012.

Asked today if he had proof of this 2012 loan transaction, Mr Tonna refused to reply.

Questioned how he overlooked that fact given that Mr Schembri's and Dr Mizzi's New Zealand trusts had to be registered with the local tax authorities, Mr Tonna said the issue was “historic”.

In a statement yesterday, Mr Schembri said he would not have used local structures known to the authorities if he wanted to take kickbacks.

“It makes no sense that I would have participated in the activities the alleged report refers to by making use of a personal bank account, registered in my name here in Malta and then further proceeding to make use of it for personal use by means of a credit card, thus making the existence of same account and funds known to all regulatory entities,” part of Mr Schembri’s statement read.

Questions about whether he opened up Dubai bank accounts for Mr Schembri and Dr Mizzi drew another blank.

Leaked e-mails in the Panama Papers show that Mr Tonna's Nexia BT tried to open up such accounts, but the outcome of their attempts is unknown.

Asked about his role within the prime minister's office, Mr Tonna invited Times of Malta to address the question to the Office of the Prime Minister.

Mr Tonna accused Times of Malta of having distorted most of his replies in the past.

When it was pointed out that he had an opportunity to set the record straight on camera, Mr Tonna declined.