SL 123.204 has been revised by LN 220 of 220. The amendments include the introduction of a definition of "pension income", reflecting the definition in SL 123.127 to which the rules previously referred, as well as a cap on the amounts exempt. The amendments apply with...
!!REMINDER!! The extended deadline for submission of the Income Tax return ONLINE for basis year 2021 is 31 July 2022. To submit a personal income tax return online, log in to https://mytax.cfr.gov.mt using your E-ID account....
Legal Notice 205 of 2022 has introduced rules for the surrender of capital allowances between group companies, where at least one thereof was a beneficiary under the COVID-19 tax deferral scheme, with effect from YA 2022. ...
The Office of the CfR has notified that the facility to upload and submit the income tax return and the supplemental document for Year of Assessment 2022 required to be filed by a principal taxpayer in respect of a fiscal unit is now available....
The Office of the CfR has announced that the facility to submit the income tax return for Year of Assessment 2022 is now available on CfR Online services. Furthermore, a new version of the YA2022 company tax return (version 1.2), which corrects certain validation errors, was...
The Income Tax return for basis year 2021 is due by 30 June 2022. The Office of the Commissioner for Revenue is encouraging the public to submit their Income Tax return online and benefit from an extension until the 31 July 2022. To submit a personal...
The Commissioner for Revenue has announced that the YA 2022 electronic corporate income tax return is now available on CfR online services. Click here for further details....
The Office of the CfR has published the updated list of child care centres, private independent schools, homes for the elderly and respite centres eligible for deduction claims. source: cfr.gov.mt...
On 11 May 2022 the Commission proposed a tax incentive to help businesses access financing, a measure that will introduce an allowance granting to equity the same tax treatment as debt. Details on the debt-equity bias reduction allowance (DEBRA) can be viewed here....
