by Stephen Balzan | Jun 26, 2023 | Articles & Publications
Introduction The Commissioner for Revenue (CfR) has recently published a manual of how spouses may apply for a separate tax return in terms of Article 49A of the Income Tax Act (‘ITA’). The manual may be accessed from the CfR’s website by clicking here. Article 49A...
by Stephen Balzan | May 22, 2023 | News
The Commissioner for Revenue has issued a clarification note to explain that traders who donate goods that are close to their expiry date for charitable purposes (rather than destroy them) will not loose the right to the deduction for the cost of the goods and would...
by Stephen Balzan | May 19, 2023 | News
The Office of the Commissioner for Revenue has embarked on an exercise to align VAT periods with the Recapitulative Statement reporting periods, with VAT periods being changed to calendar quarters. Qualifying VAT numbers which previously had a period...
by Stephen Balzan | Mar 15, 2023 | News
The Commissioner for Revenue has issued a notice which notifies that the deadlines for the electronic filing of income tax returns for companies have been extended as follows: Financial Year EndingManual Return DeadlineWeb Submission Extension Deadline31 January...
by Stephen Balzan | Jan 30, 2023 | News
The Government of Malta has by means of Legal Notice 9 of 2023 made a slight amendment to the above-mentioned rules which were originally published by means of Legal Notice 419 of 2021. The legal notice is applicable to any person who owes relevant tax arrears to the...
