Malta Budget 2022 highlights
Authors: William Cassar, Head of Tax Compliance and Shawn Galea, Senior Tax Accountant Date: 12 October 2021 Yesterday evening, the Finance Minister Hon. Clyde Caruana presented the...
Tax
The New Separate Tax Computation for Married Individuals
Authors: Stephanie Aquilina Galea, Tax Supervisor and Sarah Schembri, Tax Accounts Assistant Date: 26th April 2021 Introduction Married couples have for several years submitted one income tax return covering the...
Directors’ Fees – Tax and VAT Implications
Authors: Stephanie Aquilina Galea - Tax supervisor, Jade Micallef - Senior Tax Accountant, Maria Spiteri Purkiss - Tax Accountant Date: 12th April 2021 Director Fees – Tax and...
Covid-19: Postponement of Certain Tax Payments – Update
Author: Jade Micallef, Senior Tax Accountant Date: 8th April 2021 The Maltese Tax Authorities notified the extension of the tax deferral scheme, the objective of which is...
The 2021 Investment Aid
Authors: Stephanie Aquilina Galea, Tax Supervisor and Letizia Grech Seychell, Senior Tax Accountant Date: 16th March 2021 The Malta Enterprise Corporation has published a new set of Guidelines in...
The 2021 VAT changes for cross border e-commerce
Authors: Kristina Hili, Tax Supervisor, Amanda Abela, Senior Tax Accountant and Maria Spiteri Purkiss, Tax Accountant Date: 5th March 2021 The main aim for the 2021 VAT changes, which come into force...
Tax Treaties and COVID-19
Author: Letizia Grech Seychell, Senior Tax Accountant Date: 1st March 2021 Head of Tax Compliance Department William Cassar and Senior Tax Accountant Letizia Grech Seychell write in...
YA2021 Corporate Tax Returns E-filing extensions
The Commissioner for Revenue notifies the electronic filing deadlines extensions relative to corporate income tax returns for year of assessment 2021. Please refer to this...
Tax rebate on private residential leases
Author: Jade Micallef, Senior Tax Accountant Date: 11th February, 2021 The Commissioner for Revenue notifies that persons who derive rental income from a private residential long lease registered...
Tax Update: Highly Qualified Persons Rules (HQPR)
Author: Jade Micallef, Senior Tax Accountant Date: 9th February 2021 By virtue of Legal Notice 29 of 2021, the Highly Qualified Persons (Amendment) Rules, various amendments were...