DAC 7 Guidelines updated
The Malta Tax & Customs Administration (MTCA) has announced that Version 1.1 of the DAC 7 guidelines has been issued with updates to Section 6.1. View the updated guidelines here....
3 September 2023
MTCA acceptance of Digitally Signed Documents
The Commissioner for Tax and Customs has announced that as from 21 August 2023, documents that are required to be submitted to the Malta Tax & Customs Administration (MTCA) in paper format with a wet ink signature, will also start to be accepted in soft...
11 August 2023
Personal Tax Return Deadline extended
The Malta Tax and Customs Administration has announced that the deadline for the electronic filing and payment of income tax returns for individuals (YA 2023) has been extended to 4 August 2023. source: cfr.gov.mt ...
31 July 2023
YA 2023 Tax Return for Fiscal Units
The Commissioner for Revenue has announced that the facility to upload and submit the income tax return and the supplemental document for Year of Assessment 2023 in respect of a fiscal unit is now available. The deadline for the electronic filing of the Year of Assessment...
21 July 2023
Commissioner for Revenue becomes Commissioner for Tax & Customs
ACT No. XXVII of 2023 has revised the Commissioner for Revenue Act (CAP 517). Amongst the changes is the redesignation of the Commissioner for Revenue as the Commissioner for Tax & Customs. Furthermore, pursuant to the changes, all references to the Office of the Commissioner...
18 July 2023
Online Submission of a further return
The Office of the Commissioner for Revenue has announced that the electronic further return (AF2) pertaining to companies/entities is available on the Income Tax Services Online. A user manual is available for download here....
18 July 2023
DAC7 Guidelines
The Office of the CfR has published guidelines on reporting framework for Platform Operators (Council Directive (EU) 2021/514 of 22 March 2021 - DAC 7) contained in the Cooperation with other Jurisdictions on Tax Matters Regulations (S.L. 123. 127). View version 1.0 of the Guidelines here....
26 June 2023
Proposed changes to EU withholding tax procedures
The European Commission has proposed new rules to make withholding tax procedures in the EU more efficient and secure for investors, financial intermediaries (e.g. banks) and Member State tax administrations. The following key actions are proposed: A common EU digital tax residence certificate; and Two fast-track...
23 June 2023
CfR Guideline on Article 6 ITA
The Office of the CfR has issued a Guideline on the application of Article 6 of the Income Tax Act (CAP 123) in terms of which an Investment Services or Insurance Expatriate, as defined, may opt to be exempted from tax on income relating to...
19 June 2023