LN 67 of 2022 has deleted the schedules to the Part-time Work Rules (LN 123.39), and the references to the forms in the schedules in Rules 8 and 9 have been replaced by "such form as the Commissioner may approve". ...
Schedule A of the Final Settlement System Rules (SL 372.14) has been replaced further to LN 66 of 2022....
This week's edition of the CFE Tax Top 5 looks at the following: OECD Launches Public Consultation on Pillar 1 Draft Rules for Nexus & Revenue Sourcing EU Parliament Subcommittee on Tax Matters to Review EU Energy Tax Audit Member States Push to Delay EU Pillar II Implementing...
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...
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....
LN 28 of 2022 has revised Rule 2(a) of the Deduction (Income fromEmployment) Rules (SL 123.149)....
LN 41 of 2002 has announced that the entry into force date of the Armenia - Malta Double Tax Treaty (See MIT News 22 February 2020) was 25 November 2021....
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...
This week's edition of the CFE Tax Top 5 looks at the following: EU Business Taxation Code of Conduct Group: Semester 1 2022 Work Programme ECJ Decision on Spanish Obligation to Provide Tax Information: Commission v Spain – C-788/19 Draft European Parliament Resolution on a European Withholding Tax Framework European...
