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...
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....
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....
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...
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...
The Office of the Commissioner for Revenue has announced that the year of assessment 2023 electronic corporate income tax return is now available on CfR online services. The supplemental document in case of a Fiscal Unit will be available for download on CfR online services in...
An extension of the submission deadline for submission of the income tax return for YA 2023 by individuals has been announced. The deadline of 30 June 2023 is extended to 31 July 2023 for returns submitted electronically....
The Malta Tax and Customs Administration has launched the ‘Delivering Transformation Strategic Plan 2023-2025'. "A decision has now been taken to revitalise the integration strategy and process, working to achieve a ‘modern and adaptive’ Tax and Customs Administration for Malta that is truly aligned with the changing...
The Office of the CfR has issued an updated RA 6 - click here....
