Corporate Tax Return E-filing dates
The extended deadlines for the e-filing of corporate tax returns have been published by the Office of the CfR - view here. ...
9 March 2023
DAC 6 Annual Notification
The Office of the CfR has announced that the Annual Notification due by 31st March 2023 is available for download - view here. Notifications shall be made by sending a signed copy of the completed document together with the Excel file to mdr.mfin@gov.mt...
9 March 2023
DAC 6 – Guideline on the waiver of reporting obligation
Further to the decision of the CJEU in case C-694/20 (See MIT News 9 December 2022) the Commissioner for Revenue has issued a guideline on the consequences of the judgement - view here. In addition V1.2 of the DAC6 guidelines has been issued with updates to Section...
9 March 2023
Guidance on Article 56(17)
The Office of the CfR has issued guidance on the calculation of the 30-day period for the purposes of article 56(17) of the Income Tax Act. The CfR Notice clarifies that presence in Malta on vacation leave or sick leave is to be disregarded. Furthermore, presence in...
2 March 2023
Group Deductions (Income Tax) Rules revised
LN 40 of 2023 has revised the provisos to Rule 3 of the Group Deductions Rules (SL 123.205), which now read: "Provided that the total allowable deductions that may be claimed shall not exceed one million euro(€1,000,000) per group of companies and the total amounts surrendered in...
27 February 2023
AEOI Implementing guidlines updated
The Office of the Commissioner for Revenue has announced that the AEOI Implementing Guidelines have been updated. Version 4.3 of the Guidelines is available here....
24 February 2023
VAT return deadline extended
The Office of the CfR has announced an extension to the VAT return submission (and VAT payment) deadline for the period October to December 2022 from 22 February 2023 till 28th February 2023. The due date of the relative payment is being extended accordingly (ie 28th February...
24 February 2023
CFE Tax Top 5 (20 February 2023)
This week's edition of the CFE Tax Top 5 looks at the following: EU List of Non-Cooperative Jurisdictions for Tax Purposes Updated ECHR Publishes Judgment in LuxLeaks Whistleblower Case OECD Public Consultation on Compliance & Tax Certainty of Global Minimum Tax – 16 March 2023 Register...
22 February 2023
DAC6 – Extension of deadline for Annual Notification Form to be submitted by non-disclosing intermediaries
The deadline allowed for submission of the annual notification by non-disclosing intermediaries is being extended. In this regard, non-disclosing intermediaries waiving their reporting obligation under Regulation 13(7)(e) of the Cooperation with Other Jurisdiction on Tax Matters Regulations are required to submit the annual notification regarding...
19 February 2023