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...
Tax
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...
2020 FSS end-of-year documents
The Commissioner for Revenue has clarified that all FSS documents pertaining to the basis year 2020, which are due to be submitted by 15 February...
Electronic submission of VAT Return for the period March 2020 to May 2020
Persons opting to electronically submit the VAT return for the period March 2020 to May 2020 are required to do so by 22 July 2020....
Manual submission of income tax return for individuals
Individuals are required to submit a personal income tax return for Tax Basis Year 2019 by not later than 31 July 2020. Should you require...
Extension of April PT Payment Deadline
All individuals and companies whose first instalment of provisional tax falls in April 2020 should take note that the deadline for the payment of the...
Payment of provisional tax for individuals and companies
If you are an individual and were obliged to submit an income tax return and self-assessment for basis year 2018, or are a company who...
Payment of tax for part-time self-employed persons
If you are self-employed on a part-time basis, whilst being employed on a full-time basis or a pensioner or a full-time student, you may be...