Fiscal Unit YA 2020 Tax Return deadline extended

Fiscal Unit YA 2020 Tax Return deadline extended

The Commissioner for Revenue has notified that for Year of Assessment 2020, the deadline for the filing of the income tax return by a principal taxpayer in respect of a fiscal unit is being further extended to 30 June 2021. The payment deadlines...
DAC 6 Reporting deadlines

DAC 6 Reporting deadlines

The Commissioner for Revenue has notified that with respect to cross-border arrangements where the trigger point for reporting took place between 1 July 2020 and 31 December 2020 the deadline for reporting must take place by no later than Monday, 1 February 2021....
Tax rebate to pensioners

Tax rebate to pensioners

By means of LN 460 of 2020, the Government of Malta has amended The Tax Rebate (Pensioners) Rules.  These rules are applicable to individuals who are in receipt of income from any pension chargeable to tax under Article 4(1)(d) of the Income Tax Act, Chapter 123...