by Stephen Balzan | Jul 24, 2023 | Articles & Publications
The European Commission (EC) has proposed new rules to make withholding tax procedures in the EU more efficient and secure for investors, financial intermediaries (e.g. banks) and Member State tax administrations. Currently, in case of cross-border investments, many...
by Stephen Balzan | Jul 17, 2023 | News
The following are the tax deadlines for this month. 31 August 2023 – Online submission of income tax returns in respect of year of assessment 2023 by companies whose accounting year ended on 30 September 2022 31 August 2023 – Submission by employers of Form FS5 for...
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 26, 2023 | News
The Government of Malta has published Legal Notice 99 of 2023, by virtue of which reference to the 31st December 2022 in Rule 12 of the Assignments of Rights Acquired under a Promise of Sale Agreement Rules (SL 123.198) was deleted. Thus the application of the...
by Stephen Balzan | Jun 26, 2023 | News
The Government of Malta has published Legal Notice 70 of 2023, by virtue of which any person who on or after 1st January 2023 incurs professional fees for the provision of approved therapy to his or her child shall be granted a tax credit of an amount equivalent to...
