DAC 6: Annual notification by non-disclosing intermediaries

The Office of the CfR has notified that the annual notification by non-disclosing intermediaries that is required in terms of regulation 13(7)(e) of the Cooperation with Other Jurisdictions on Tax Matters Regulations is now available for download from the CfR Website.

The deadline for submission of this annual notification will be the end of February of every year. For reportable cross-border arrangements where the trigger point for reporting took place up to 31 December 2021 such deadline will be the 28 February 2022. Submissions are to be made by sending a signed copy of the completed document to mdr.mfin@gov.mt.


source: cfr.gov.mt