DAC 7 Guidelines updated
The Malta Tax & Customs Administration (MTCA) has announced that Version 1.1 of the DAC 7 guidelines has been issued with updates to Section 6.1. View the updated guidelines here....
3 September 2023
MTCA acceptance of Digitally Signed Documents
The Commissioner for Tax and Customs has announced that as from 21 August 2023, documents that are required to be submitted to the Malta Tax & Customs Administration (MTCA) in paper format with a wet ink signature, will also start to be accepted in soft...
11 August 2023
CFE Tax Top 5 (7 August 23)
This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament Subcommittee on Tax Matters’ Fact Finding Mission in Singapore CFE Professional Affairs Conference: “Tax Adviser 2030: Evolution or Revolution for Tax Practice, Policy and Administration?” OECD Guidance on Mitigating Illicit...
8 August 2023
OECD Questionnaire on Amount B – Pillar One
The OECD has released a public consultation document which outlines the design elements of Amount B under Pillar One and is seeking input from stakeholders on the technical aspects of Amount B, concerning the application of the arm’s length principle to in-country baseline marketing and...
2 August 2023
Personal Tax Return Deadline extended
The Malta Tax and Customs Administration has announced that the deadline for the electronic filing and payment of income tax returns for individuals (YA 2023) has been extended to 4 August 2023. source: cfr.gov.mt ...
31 July 2023
VAT Return deadline extended
The Malta Tax and Customs Administration has announced a one-time extension of the 15 August 2023 deadline for submission of VAT Returns by persons registered under article 10, to 31 August 2023. The extension applies to the VAT Returns due, as well as payments. source: cfr.gov.mt...
31 July 2023
CFE Tax Top 5 (24 July 2023)
This week's edition of the CFE Tax Top 5 looks at the following: OECD Tax Report to G20 Finance Ministers EU Parliament Subcommittee on Tax Matters Hearing on the Role of Enablers in Tax Evasion CFE Professional Affairs Conference: “Tax Adviser 2030: Evolution or Revolution...
25 July 2023
YA 2023 Tax Return for Fiscal Units
The Commissioner for Revenue has announced that the facility to upload and submit the income tax return and the supplemental document for Year of Assessment 2023 in respect of a fiscal unit is now available. The deadline for the electronic filing of the Year of Assessment...
21 July 2023
Commissioner for Revenue becomes Commissioner for Tax & Customs
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...
18 July 2023