In accordance with the Final Income Tax Without Imputation Regulations (S.L. 123.217), the Commissioner for Tax and Customs has notified that an election under these Regulations is to be made by the taxpayer through the income tax return, by completing the relevant questions therein. Once an election is made in accordance with these Regulations, it is binding on the taxpayer for a period of five (5) consecutive Years of Assessment.

Further information on the manner in which such election is to be effected through the income tax return will be issued by the Malta Tax and Customs Administration once the relevant income tax return becomes available.

Any election made in terms of the said Regulations must be submitted by not later than the applicable online filing deadline as determined by the Malta Tax and Customs Administration.