A reminder that Manual Corporate Income Tax returns and all tax payments for FY ending 31 January 2022 – 30th June 2022 must reach the Office of the Commissioner for Revenue by 31st March 2022 (visit cfr.gov.mt)  

The 33rd Meeting of the EU VAT Expert Group was held on 14th March 2023. The Malta Institute of Taxation was represented at the meeting by Chief Technical Officer, Sarah Cassar Torregiani. The focus of the meeting was the VAT in the Digital Age Proposals...

This week’s edition of the CFE Tax Top 5 looks at the following: EU Relaxes State Aid Rules in Transatlantic Subsidy Race EU Ministers Discuss US-EU Trade Relations & Ukraine OECD Public Consultation on Compliance & Tax Certainty of Global Minimum Tax CFE Statement of...

The Fifth Schedule to the Social Security Act has been revised by LN 55 of 2023.

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...

Changes to the Tax Rebate (Pensioners) Rules (SL 123.179) were published in LN 49 of 2023 applicable to income earned on or after 1 January 2023.

The Pensions (Tax Exemption) Rules have been updated by LN 48 of 2023. The revised rules, which enter into effect from 1 January 2023, update the exemption thresholds for pensions income derived by an individual on or after 1 January 2022.

The extended deadlines for the e-filing of corporate tax returns have been published by the Office of the CfR – view here.    

The Office of the CfR has announced that the Annual Notification due by 31st March 2023 is available for download – view here.​ Notifications shall be made by sending a signed copy of the completed document together with the Excel file to mdr.mfin@gov.mt