IFSP welcomes the comprehensive 10-year strategy for financial services in Malta, drawn up by the Malta Financial Services Advisory Council (MFSAC) and launched on 29 March by the chairman of the MFSAC, Mr Joseph Zammit Tabona. The IFSP, as the body representing financial services practitioners and...
The Commissioner for Revenue is notifying that the tax payment deadline of eighteen months following the end of the accounting period, applicable to companies in possession of a determination under the relevant paragraphs of Article 47 of the Duty on Documents and Transfers Act (DDTA...
The Commissioner for Revenue informs Reporting Malta Financial Institutions that version 4.3 of the AEOI Implementing Guidelines has been published and is available here. The updates are indicated in section 1.4 and refer to section 12.2 (reporting of TIN codes in relation to FATCA for...
The Commissioner for Revenue would like to notify that the deadline allowed for submission of the annual notification by non-disclosing intermediaries is being extended. In this regard, non-disclosing intermediaries waiving their reporting obligation under Regulation 13(7)(e) of the Cooperation with Other Jurisdiction on Tax Matters...
The Office of Commissioner for Revenue, through this notification which can be found here, is seeking the feedback from Reporting Malta Financial Institutions on the relief given by the U.S. on certain pre-existing accounts that are U.S reportable accounts, as per section 14.1 of version...
The 2023 Risk Evaluation Questionnaire (“REQ”) will be available on the Compliance and Supervision Platform for Assessing Risk (CASPAR) portal for completion by subject persons as from 1st March 2023. Notwithstanding this, a copy of the revised 2023 REQ per sector is available below. This will...
The Malta Business Registry would like to notify you they have issued the below notice in view of the Registry’s Unit Restructuring: https://mbr.mt/2023/02/03/notice-to-subject-persons-and-interested-parties-re-structuring-within-the-operation-of-the-registry-unit/ Click here to download a list of documents segregated by Team to avoid any misunderstandings. The MBR hopes that they will start offering a better and more...
The Commissioner for Revenue would like to notify you that version 4.2 of the AEOI Implementing Guidelines has been published and is available here. The updates are indicated in section 1.4 and refer to section 14.1 (Relief for reporting on certain pre-existing accounts that are...
The Commissioner for Revenue would like to notify you that the ‘User Manual on DAC6 Registration’ and Reporting has been published and can be found here. This document is intended to assist intermediaries and relevant taxpayers having a reporting obligation, with their registration and reporting obligations...
The Commissioner for Revenue notifies that Legal Notice 284 of 2022 ‘Transfer Pricing Rules’ has been published....