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Fiscal Unit Tax Payment Deadline YA 2025
The Commissioner for Tax and Customs has notified that the tax payment deadline of eighteen months following the end of the accounting period, applicable to companies in possession of a determination under the relevant paragraphs of Article 47 of the Duty on Documents and Transfers Act (DDTA determination), shall for the Year of Assessment 2025 apply also with respect to tax payable by a fiscal unit on its chargeable income provided that all members of the fiscal unit are either in possession of the DDTA determination or non-resident companies not liable to tax in Malta.
With respect to fiscal units not entitled to the eighteen-month extension as per above, the deadline for the payment of settlement tax with respect to Year of Assessment 2025 is that applicable to companies not in possession of a DDTA determination.
For the avoidance of doubt, tax payable on chargeable income allocated to the foreign income account of the principal taxpayer shall in any case become due within eighteen months after the end of the accounting period.
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Electronic Tax Return & Supplemental document
As already announced earlier today, the YA 2025 electronic corporate income tax return is now available on the MTCA’s online services, and the supplemental document in case of a Fiscal Unit is also available for download.
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The MIT is hosting a seminar during which representatives from the MIT Direct Tax Committee will discuss with MTCA officials, the insights, issues and obstacles encountered by tax professionals around compliance and reporting processes in the context of Personal Tax obligations.
Moderator:
🔸 James Bonavia from the MIT's Direct Tax Committee (Personal Tax Sub-Committee)
Panelists:
🔸 Lydon Farrugia (Director - Registration, Filing and Assessment, MTCA)
🔸 Andrew Buhagiar (Director - Taxpayer Service, MTCA)
Secure your spot at this in-person event and join the discussion on the operational aspects of income tax reporting for individuals.
❓ Attendees are invited to submit questions for MTCA in advance so that these can be considered by the seminar moderators when preparing the discussion
🗓️ 3 July 2025
⏰ 09.30 - 11:30 [Registration opens at 9AM]
📍 Xara Lodge, Rabat
💶 MIT Members EUR30 / Non-Members EUR50
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