Budget Measures Implementation Act 2022
The Budget Measures Implementation Act (Act VII of 2022), implementing Budget Measures for the Financial Year 2022 and other administrative measures, was published on 8 February 2022....
13 February 2022
Amendment to Tax on Overtime rules
A new proviso to Rule 3 of the Tax on Overtime Rules (SL 123.200) has been added by LN 68 of 2022: "Provided that with effect from the year of assessment 2023, the said provisions of article 90B of theAct shall apply to qualifying overtime income...
13 February 2022
Part-time Work Rules – Schedules
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to the Part-time Work Rules (LN 123.39), and the references to the forms in the schedules in Rules 8 and 9 have been replaced by "such form as the Commissioner may approve". ...
13 February 2022
FS4 – Schedule A to FSS Rules
Schedule A of the Final Settlement System Rules (SL 372.14) has been replaced further to LN 66 of 2022....
13 February 2022
CFE Tax Top 5 (7 February 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...
10 February 2022
Extended e-filing deadlines for companies tax returns
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...
4 February 2022
Tax rebate for pensioners rules revised
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....
4 February 2022
Deduction (income from employment) threshold increased
LN 28 of 2022 has revised Rule 2(a) of the Deduction (Income fromEmployment) Rules (SL 123.149)....
4 February 2022
Malta-Armenia Treaty
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....
4 February 2022