Donations to Voluntary Organisations Rules

Donations to Voluntary Organisations Rules

By means of Legal Notice 86 of 2024, the Government of Malta has published the ‘Donations to Voluntary Organisations Rules’, by virtue of which a company which makes a donation to which these rules apply, shall have the right to a tax credit for the year of assessment...
Tax deadlines for the month of May 2024

Tax deadlines for the month of May 2024

The following are the tax deadlines for this month. 15th May 2024 – Submission of VAT returns together with the relative payment in respect of the quarter ending March 2024 31st May 2024 – Submission by employers of Form FS5 for the month of April 2024 together with...
Amendments to the Income Tax Act

Amendments to the Income Tax Act

The Government of Malta has by means of ACT X111 of 2024 amended the Income Tax Act.  A summary of the main amendments are the following: Expenditure of a capital nature on intellectual property or any intellectual property rights Any expenditure of a capital...
Tax deadlines for the month of May 2024

Tax deadlines for the month of April 2024

The following are the tax deadlines for this month. 15th April 2024 – Submission of VAT returns together with the relative payment in respect of the quarter ending February 2024 30th April 2024 – Submission by employers of Form FS5 for the month of March 2024 together...
Assistance to Business Start Regulations

Assistance to Business Start Regulations

The Government of Malta has by means of Legal Notice 49 of 2024 published the above-mentioned rules which are applicable as from 1st January 2024. Where Malta Enterprise Corporation is satisfied that the undertaking is an eligible undertaking as prescribed within the...