Article 5 of the Exemption from Duty in terms of Article 23 Order (SL 364.12) has been revised by LN 76 of 2023.

The CfR Manual on Taxation of Income from Part Time Work, as at 27th March 2023, is available here.

The CfR Manual on Taxation of Rental Income as at March 2023 is available here.

The Budget Measures Implementation Act of 4 April 2023 has increased the administrative penalty for failure to submit Recapitulative Statements to eur50 per month of  default (currently eur10), capped at eur600 per statement (currently eur120). The Act has also introduced an enabling provision (a new...

The Tax Credit (Costs of Therapy provided to Children with Disability) Rules, 2023 were published on 4 April 2023. The rules provide for a tax credit of eur200 in connection with qualifying costs incurred in the year immediately preceding the year of assessment commencing on or...

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...

This week’s edition of the CFE Tax Top 5 looks at the following: EU Calls on UN to Support OECD Efforts on International Taxation EU and UK Adopt the Brexit Windsor Framework EU Tax Observatory: ATAD GAAR Applied Infrequently Out of Litigation Fears EU Parliament...

The MIT hosted the first VAT Practitioners’ Forum on 22 March 2023 at the Notch Conference Centre, Urban Valley Resort. The event, brought by the MIT’s Indirect Tax Technical Committee, featured two panel discussions as well as an opportunity for Q&A. The event was opened...

CFE Tax Advisers Europe’s 2023 Forum will take place on Thursday 20 April 2023 in Brussels on the topic of “Towards a More Cohesive European Fiscal Union?  Minimum Tax & VAT in the Digital Age“. These two key European Commission projects mark another milestone in...