by Stephen Balzan | Jul 8, 2024 | News
By means of Legal Notice 147 of 2024, the Government of Malta has published new rules relating to the taxation of income derived from sports activities. The rules apply to individuals who derives income from an employment, consisting of emoluments for services to...
by Stephen Balzan | Jun 24, 2024 | News
The Malta Tax and Customs Administration (MTCA) has notified that the deadline for the manual filing of income tax returns for individuals has been extended to 15th July 2024. The due date of the relative payment is being extended accordingly. The deadline for the...
by Stephen Balzan | Jan 29, 2024 | News
By means of Legal Notice 8 of 2024, the Government of Malta has issued the above-mentioned rules in relation to income derived by individuals from a full or part time artistic activity in terms of Article 56(26A) of the Income Tax Act. In terms of the said Article, an...
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 | Jun 12, 2023 | News
By means of Legal Notice 48 of 2023, the Government has announced that pension income derived by an individual on or after 1st January 2022 shall be exempt from tax as follows: Year of...
