By virtue of L.N. 183 of 2015, the Maltese tax authorities have made some amendments to the Tax Accounting Rules, which will be applicable as from year of assessment 2015. The following is a summary of these amendments:
1. Allocations to the Final Tax Accounts
2. Secondary allocation to the IPA by related companies
3. Transactions between related companies
4. Rule 9 companies
For further information, please contact us on [email protected]. ACT can help you understand the changes to the income tax, accounting, corporate and VAT rules and how these can impact your business.
Apart from its offices in St. Julian’s Malta, ACT operates from a second office in Gozo, which is situated in the capital city of Victoria. For an appointment in our Gozo office, please call on +356 21378672 or send us an email on [email protected].
