by Elaine Camilleri and Shanice Finch | Mar 29, 2020 | Articles & Publications
The Government of Malta has, by means of ACT VIII of 2020 published various important provisions in Malta’s fiscal legislation, which implement the key measures announced by the Minister of Finance in his budget speech of October 2019. A summary of the most...
by Stephen Balzan | Mar 29, 2020 | News
A revised refund claim application form relative to refunds claimed in terms of Article 48(4) and 48(4A) of the Income Tax Management Act, will be circulated shortly. Such revised application form will be the only valid application accepted as from 1 June...
by Stephen Balzan | Mar 29, 2020 | News
Further to the changes relative to the beneficial ownership register brought about by the 5th AML Directive), transposed into Maltese legislation by means of Legal Notice 26 of 2020 (Prevention of Money Laundering and Funding of Terrorism (Amendment) Regulations,...
by Stephen Balzan | Mar 29, 2020 | News
A document that is certified by the Commissioner, or by a person authorised by him for this purpose, as being a true reproduction of an electronic copy, prepared by or under the authority of the Commissioner, that was furnished to or issued by the Commissioner, will...
by Stephen Balzan | Aug 12, 2016 | Articles & Publications
Broader indirect tax challenges In our 34th and last article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on how the second challenge i.e. the low or no vat collected from sales by...