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
Amendment to the Relief from Income Tax and from DDT on Certain Property Transfers Rules
The Relief from Income Tax and from Duty on Documents and Transfers on Certain Property Transfers Rules, which were published in November 2021 (see MIT News 28 November 2021), have been revised by virtue of LN 11 of 2022....
26 January 2022
OECD Transfer Pricing Guidelines 2022
The OECD has published the 2022 edition of the Transfer Pricing guidelines. These can be viewed here....
26 January 2022
FIAU guidance note on tax related suspicious reporting
The FIAU has published a guidance note in relation to tax related suspicious reporting which aims to provide subject persons with important tax related ML/FT indicators that are found on goAML that are to be used when reporting serious and complex tax crimes. Furthermore a list of commonly used...
5 January 2022