Social Security Act schedules revised

The Third Schedule, Sixth Schedule, Seventh Schedule, Eighth Schedule, Ninth Schedule, Tenth Schedule and Twelfth Schedule to the Social Security Act have been substituted in virtue of LN 232 of 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...

EU Customs Reform

The Commission has put forward proposals for a comprehensive reform of the EU Customs Union, which is being hailed as the most ambitious proposed reform since its establishment in 1968. The proposed measures are intended to simplify customs processes for business, cutting down on cumbersome customs...

Strategy for Malta’s Tax and Customs Administration launched

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...

Overview of recent legislative updates

The Office of the CfR has published an overview of the recent changes introduced with the following legal notices: LN 40/2023 Group Deductions (Income Tax) (Amendment) Rules, 2023 LN 48/2023 Pensions (Tax Exemption) (Amendment) Rules, 2023 LN 49/2023 Tax Rebate (Pensioners) (Amendment) Rules, 2023 LN...

Budget Measures Implementation Act Published

The Budget Measures Implementation Act - Act XII of 2023 - was published on 4 April 2023. The Act revises the following legislation: the Customs Ordinance the Income Tax Act the Social Security Act the Motor Vehicles Registration and Licensing Act the Income Tax Management Act ...

Excise Duty legislation revised

LN 50 of 2023 has revised the Third and Sixth Schedules to the Excise Duty Act and LN 51 of 2023 has revised the General Arrangements for Excise Duty (Council Directive (EU) 2020/262) Regulations. These amendments implement Commission Delegated Regulation (EU) 2022/1636 supplementing Council Directive (EU) 2020/262 and...