The 2021 Risk Evaluation Questionnaires (“REQs”) will be available for completion by subject persons as from 1st March 2021 on the Compliance and Supervision Platform for Assessing Risk (CASPAR) System. The submission deadline for Tax Advisors is 21st April 2021. A copy of the revised 2021 REQs per...
Pursuant to LN 39 of 2021, the Enrolled Voluntary Organisations (Tax Exemption) Rules (SL 123.190) have been revised. In terms of the changes, which apply as of year of assessment 2022, the tax exemption in terms of Rule 3 applies to enrolled organisations whose turnover for...
LN 29 of 2021 introduced changes to the HQP Rules [SL 123.126], namely: Allowing persons who apply to benefit under the HQP Rules to be eligible for two further extensions (instead of one, as previously applied) of 5 years (EEA and Swiss nationals) or 4...
The Office of the CfR has announced an update to the upcoming reporting deadlines: Cross-border arrangements where the trigger point for reporting took place between 1 July 2020 and 31 December 2020 - Monday 1 February 2021. Reportable cross-border arrangements the first step of which was...
The Office of the CfR has announced that the personalised excel spreadsheet enabling submission of DAC6 reports by reporting entities not having the facility to upload an XML data file is now available for download. Persons duly registered for DAC6 reporting can access the excel spreadsheet...
The office of the Commissioner for Revenue has announced that access to submit DAC6 reports in XML format is now available through the CfR online portal. A personalised excel spreadsheet will be available for download in the coming days to enable reporting by those reporting entities not...
The Commissioner for Revenue and the Registrar of Companies have announced that documents relating to share transfers, changes in issued share capital/voting rights of companies and other commercial partnerships where applicable, and transfers of interests in partnerships, requiring registration by the ICTU, are to be delivered to...
A new online service for reactivation of a VAT and PE number, which processes requests in real time, has been launched for sole proprietors by the Office of the CfR. Access to the service is available through this link. A presentation on this new service is available here. source: cfr.gov.mt...
The Commissioner for Revenue has announced that the online registration process applicable to DAC6 Reporting Entities required to submit information in relation to reportable cross-border arrangements is now available. This may be accessed at this link. source: cfr.gov.mt...
