Budget Measures Implementation Act 2022
The Budget Measures Implementation Act (Act VII of 2022), implementing Budget Measures for the Financial Year 2022 and other administrative measures, was published on 8 February 2022....
13 February 2022
Amendment to Tax on Overtime rules
A new proviso to Rule 3 of the Tax on Overtime Rules (SL 123.200) has been added by LN 68 of 2022: "Provided that with effect from the year of assessment 2023, the said provisions of article 90B of theAct shall apply to qualifying overtime income...
13 February 2022
Part-time Work Rules – Schedules
LN 67 of 2022 has deleted the schedules to the Part-time Work Rules (LN 123.39), and the references to the forms in the schedules in Rules 8 and 9 have been replaced by "such form as the Commissioner may approve". ...
13 February 2022
FS4 – Schedule A to FSS Rules
Schedule A of the Final Settlement System Rules (SL 372.14) has been replaced further to LN 66 of 2022....
13 February 2022
Extended e-filing deadlines for companies tax returns
The Commissioner for Revenue has published the extended deadlines for the electronic filing of income tax returns for companies for FY 2021. source: cfr.gov.mt...
4 February 2022
Tax rebate for pensioners rules revised
Changes to the Tax Rebate (Pensioners) Rules (SL 123.179) were published in LN 27 of 2022, applicable to income earned on or after 1 January 2022....
4 February 2022
Deduction (income from employment) threshold increased
LN 28 of 2022 has revised Rule 2(a) of the Deduction (Income fromEmployment) Rules (SL 123.149)....
4 February 2022
DAC6 Annual Notification by non-disclosing intermediaries
Intermediaries under DAC 6 are reminded that the deadline for submitting the annual notification of reportable cross-border arrangements in respect of which the reporting obligation was waived to another intermediary or the taxpayer, where the trigger point took place up to 31 December 2021, is...
4 February 2022
MIT publications clearance sale
The MIT is selling remaining stock of tax publications. All books can be purchased for the very reduced price of €10 each!! With even further reductions if you purchase 2 or more books!! (all prices quoted are inclusive of VAT) Visit https://maintax.org/book-clearance-sale/ for further details....
27 January 2022