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Upcoming events

    • 22 Jan 2025
    • 13:30 - 16:45
    • Online Webinar
    Register
    Registration Time: 13:15
    Sessions Time: 13:30 - 16:45  including a 15-minute break
    Speaker: Mr Saviour Bezzina
    Venue:   Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00

    *Group bookings for 3 or more participants available.

    BACKGROUND INFORMATION

    The right to deduct or claim VAT on expenses incurred in conducting an economic activity (input VAT) is one of the most important considerations for VAT registered persons. On the face of it, the process may look straight- forward: receive the invoices, record them in the VAT return and proceed to claim VAT back. However, quite a few conditions need to be satisfied for such a claim to be in line with the various provisions of the Maltese VAT Act.
    For starters, not everyone is entitled to claim back input VAT – only those who satisfy certain conditions, mainly taxable persons who qualify and actually register for Maltese VAT under Article 10 of the Maltese VAT Act and who perform certain activities which carry a right to refund.
    Consequently, the first issue is to determine which economic activities will be carried out and whether they entail a right of refund. In case of mixed supplies wherein only some of the activities carry a right of refund, one might need to enter the realm of partial attribution rules which regulate how to calculate the portion of the VAT incurred on general expenses that can be claimed back.
    From experience, there are quite a few misconceptions associated with this mechanism, such as that it can be applied to all the expenses incurred. This is not the case since for specific expenses solely attributable to a specific supply or group of supplies with the same right of refund, one either claims VAT in full or does not claim any of it depending on the nature of activities to which it is related.
    The timing of the VAT claim is another key factor
    The computation of the partial attribution mechanism is another important aspect which obliges an Article 10 VAT registered person to use the previous year’s ratio as a provisional ratio for the current year.
    Once the current year is over and the definitive ratio is known, it is possible to perform any adjustments triggered by a difference between the provisional and definitive ratio in the appropriate boxes (40 or 41) of the first VAT return ending in the following calendar year. At times this might prove to be problematic, especially if it is being applied for the first time and if no proper records and workings are kept.
    Blocked deductions are another important consideration which prohibits the claiming of VAT on certain expenses, even if they are genuine business expenses. At this point, it is important to highlight the difference between VAT and corporate tax considerations with respect to what can be claimed back or deducted for tax or VAT purposes. Sometimes these are mixed, giving rise to an incorrect VAT treatment which, if discovered, may lead to interest and penalties.
    The timing of the VAT claim is another key factor. While in practice this is usually based on the invoice date, it is not always the case especially in cases of deposits, requests for payments from professionals or warrant holders and invoices from suppliers who are authorised to account for VAT using the cash accounting system.
    Additional obligations apply in cases of input VAT claimed on capital goods (fixed assets) which satisfy certain conditions wherein the original amount of input VAT claimed back may need to be adjusted in the subsequent years if certain conditions are satisfied.
    Finally, due care needs to be given to collecting the appropriate evidence and format backing such VAT claims.

    SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

    The right to claim back VAT incurred often gives rise to several questions/difficulties including:
    - Eligibility of Input Tax Credit (Who is entitled to claim back input VAT)
    - Evidence of Input Tax (Type of Documentation required – full vs simplified invoices, receipts?)
    - Blocked Deductions (Which VAT cannot be claimed back)
    - Attribution of input Tax and Partial Attribution (In which instances is the right of refund restricted and how to calculate it)
    - Capital Goods Scheme (When are adjustments to past input VAT incurred required)
    - Reductions/Credit Notes/Late invoices (how to declare them in the VAT Return and whether there is the need to adjust past VAT Returns and if yes how)
    During the session we will discuss in detail the main VAT provisions pertaining to input VAT with an emphasis on the issues above making reference to specific situations/ examples which will be discussed in a user-friendly manner whilst encouraging questions from the attendees to make the session as relevant as possible

    Why is the session of relevance to our members?

    Attendance is encouraged for participants to understand which VAT they are entitled to claim (hence avoiding losing out on any input VAT which is currently potentially being lost/not claimed) and at the same time making sure that no input VAT is overclaimed (not claiming any VAT which cannot be claimed back). More importantly, the session will explain the theoretical basis and the respective practical implementation of the right of a VAT refund enabling the participants to understand which are those factors/provisions which determine whether an expense can be claimed or not any why. As always, active participation and questions from participants are encouraged, will be tackled, and answered during the session itself making the session more useful and relevant for all those participants .

      Target Audience

      This course is ideal both to experienced personnel (directors, accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in VAT for a number of months/years (who may need to brush up their technical knowledge or fill in certain gaps and clarify certain issues relating to the right to claim back input VAT) as well as newcomers in the respective sectors (who have an opportunity to get a very good theoretical and practical understanding of the main applicable VAT refund concepts).

      Speaker's Profile

      Saviour is the senior manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance, lectures regularly on VAT and indirect tax matters and is a member of the MIA and MIT Indirect Taxation Committees. Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

      EVeNT CPE COMPETENCies


      3  Core


      WEBINARS TERMS AND CONDITIONS

      Terms and conditions  apply


      DISCLAIMER

      By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
      Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
      • 12 Feb 2025
      • 13:30 - 16:45
      • Online Webinar
      Register
      Registration Time: 13:15
      Sessions Time: 13:30 - 16:45  including a 15-minute break
      Speakers: Mr Christian Vella & Ms Nicola Attard
      Venue:   Online Webinar
      Participation Fees (The Institute is now accepting payments via Paypal)
      MIA Members: €40.00
      Non-MIA Members: €75.00
      Retired Members: €20.00
      Students: €30.00

      *Group bookings for 3 or more participants available.

      BACKGROUND INFORMATION

      Depending on the particular fact pattern of the case at hand (including the manner in which the securities were acquired), transfers of securities can give rise to different tax considerations, together with other considerations that may find application subsequent to any transfers of securities. This session will cover the generally applicable Malta tax and duty considerations applicable to transfers of securities, including in particular capital gains and duty arising on a transfer of securities, de-grouping provisions and value shifting considerations.

      SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

      • Malta capital gains considerations applicable to transfers of securities
      • Malta duty considerations applicable to transfers of securities
      • De-grouping provisions
      • Value shifting

      Why is the session of relevance to our members?

      The session will aim to help attendees become more familiar with the relevant Malta tax and duty considerations applicable to transfers of securities, along with providing an overview of how to calculate the applicable Malta tax or duty charge on the transfer of securities. The complexities surrounding de-grouping provisions and value shifting situations will also be discussed.

        Target Audience

        Accountants, lawyers, tax advisors, tax practitioners, financial advisors, tax compliance practitioners

        Speakers' Profiles

        Christian Vella is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.
        Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

        EVeNT CPE COMPETENCies


        3  Core


        WEBINARS TERMS AND CONDITIONS

        Terms and conditions  apply


        DISCLAIMER

        By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
        Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
        • 20 Feb 2025
        • 13:30 - 16:45
        • Online Webinar
        Register
        Registration Time: 13:15
        Sessions Time: 13:30 - 16:45  including a 15-minute break
        Speaker: Dr Robert Attard
        Venue:   Online Webinar
        Participation Fees (The Institute is now accepting payments via Paypal)
        MIA Members: €40.00
        Non-MIA Members: €75.00
        Retired Members: €20.00
        Students: €30.00

        *Group bookings for 3 or more participants available.

        BACKGROUND INFORMATION

        The webinar will discuss the tax implications (Income Tax, Duty on Documents & VAT) arising in the context of Mergers, Acquisitions and Reorganisations singling out all relevant rules. Furthermore, the webinar will discuss the legal concept of a tax ruling refer to local and international case-law on the matter. In addition, the webinar will discuss how issues of retrospectivity and retroactivity can come into play in a reorganisation, articulating judge-made rules on the matter.

        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

        • Income Tax Rules governing Mergers, Acquisitions and Reorganisations
        • Duty on Document & Transfers Rules pertinent to Mergers, Acquisitions and Reorganisations
        • VAT Rules pertinent to Mergers, Acquisitions and Reorganisations
        • The Concept of a Tax Ruling
        • Case-Law on Rulings
        • Issues relating to Retrospectivity and Retroactivity

        Why is the session of relevance to our members?

        This session will equip participants with an understanding of the applicable rules in this area, together with an update on case-laws related to tax rulings.

        Target Audience

        Accountants and lawyers

        Speaker's Profile

        Robert is  EY Malta's Tax Leader, a tenured senior lecturer at the University of Malta and a member of the European Association of Tax Law Professors. In the 2015-2017 IBFD General Report on the Protection of Taxpayers’ Rights, Robert was described as a well-known authority broadly experienced in the practical protection of taxpayers’ rights and a prominent member of the legal practice. In Malta, Robert argued cases at all levels arguing a suite of Constitutional cases (the Geranzi Case m, the Angelo Zahra Case and others) that have led to a paradigm shift relating to the legal classification of administrative penalties. He submitted arguments in the ECtHR Grand Chamber Case of Lekic v. Slovenia and forms part of the Supervisory Council of the Observatory for Taxpayers’ Rights. In 2021, the EATLP invited him to draft its submissions to the EU Commission relating to EU taxpayer protection. Having served as a panelist at the 2015 IFA Congress, he formed part of a study group of the International Law Association on the “Protection of Taxpayers’ Rights” (co-chaired by Advocate General Juliane Kokott and Pasquale Pistone). Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review, World Tax Journal and the British Tax Review. Robert’s books on Maltese taxation have been cited by the Administrative Review Tribunal and the Court of Appeal (including especially the Paul Ciantar Case and Case 27/18VG involving the taxation of highly mobile workers). Robert’s most recent publication is Taxation at the European Court of Human Rights co-authored with former ECtHR judge Pinto de Albuquerque (Wolters Kluwer Law 2023). 

        EVeNT CPE COMPETENCies


        3  Core


        WEBINARS TERMS AND CONDITIONS

        Terms and conditions  apply


        DISCLAIMER

        By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
        Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
        • 6 Mar 2025
        • 16 Apr 2025
        • 6 sessions
        • Online Webinar
        Register
        Registration Time: 09:00
        Sessions Time: 09:15 - 12:30  including a 15-minute coffee break
        Speaker: Mr Saviour Bezzina
        Venue: Online Webinar


        MIA Members: €230.00
        Non-MIA Members: €440.00
        Retired Members: €110.00
        Students: €170.00

        BACKGROUND INFORMATION

        The scope of these three sessions is to brush up on the basic VAT concepts and principles needed to fulfil the VAT compliance obligations in a proper and timely manner. Session 1 will start off with tackling the two basic principles of output and input VAT which constitute the main elements of a typical VAT Return and the various issues relating to them. Session 2 will discuss the various VAT obligations VAT Registered persons are expected to fulfil and the implications if any such obligations are not adhered to in a proper and timely manner. Session 3 will focus on which documentation needs to be filled in and how through a walkthrough of all applicable VAT forms. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .
        Session 1  - Output and Input VAT – When to charge/not charge and when to claim/not claim VAT and why.

        • Output VAT – including Local transactions, ICSs/ICAs, Export/Imports, Cross Border Supplies of Services
        • Input VAT – including Partial Attribution, Capital Goods Scheme, Blocked Deductions, Invoice Details
        Session 2 Intermediate Level  – VAT Obligations – Including Registrations, Documentation, tax points, Taxable values, penalties and interest
        • VAT Registrations
        • VAT Documentation
        • Taxable Value
        • Tax Point
        • Penalties and Interest

        Session 3 Intermediate Level  – VAT Forms – Which documents to file, when and how. 

        • VAT Return (Article 10)
        • Annual VAT Declaration (Article 11)
        • Form 04 and Form 05 (Article 12)
        • Recapitulative Statements
        • Intrastat Forms
        • VAT Return Adjustment Forms
        WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?
        The application of the correct VAT treatment is of paramount importance and failure to do so may result in various negative business, reputational and financial implications. From experience certain practitioners and accounting staff often rely on the VAT treatment that was applied in the past without checking or knowing whether any change in the various factors should have triggered a change in the VAT treatment.  Hence it would be beneficial to get to know why the said VAT treatment is being adopted and which changes might lead to a change in the VAT treatment currently being applied. Moreover it is also essential to understand the various VAT compliance obligations that one may be exposed to and the proper way how to fulfill such obligations in a timely manner.

        Target audience

        This course is ideal both to newcomers in the VAT sphere (who have an opportunity that in just 3 sessions they can get a very good theoretical and practical understanding of the main VAT concepts from A to Z) and also to more experienced staff (accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the VAT sphere for a number of months/years (who may need to brush up their technical knowledge in an intensive manner or fill in certain gaps and clarify certain issues relating to certain transactions).

        BACKGROUND INFORMATION AVANCED LEVEL

        The advanced VAT course is a 3 session course targeted towards those who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions. Throughout the course specific VAT topics (see Agenda below) will be discussed in a detailed manner (including how the VAT treatment has changed and developed in view of new VAT Department guidelines, EU Regulations and Case Law) for the attendees to be able to build a more extensive knowledge of VAT and hence be in a better position to apply the correct VAT treatment to more complex transactions. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .

        Session 1 Advanced level  – VAT Place of Supply Rules – Where does a Supply take place for VAT purposes and why.

        VAT Place of Supply rules (including the concepts of taxable and non-taxable persons, place of establishment/fixed establishment, and the applicability of certain exceptions to the general rules)

        Session 2 Advanced level  – VAT Exemptions – Which transactions are actually VAT Exempt any why.

        VAT Exemptions (including the application certain VAT Exemptions of particular importance such as Insurance and Financial Services, Shipping and Aviation, Immovable Property and Gambling and related services)

        Session 3 Advanced level  – VAT Treatment of Complex Transactions

        VAT treatment of complex transactions (including triangulation, call-off stock and other complex chain transactions and how these are to declared, cross border trade in services and right of refund and partial attribution in case of mixed activities)
        WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?
        Whilst most practitioners are likely to be quite familiar with the applicable VAT treatment of straight forward day to day transactions, complication and issues start arising when more complex transactions are encountered. Given that the correct VAT treatment needs to be determined and applied prior to the transaction taking place (rather than later such as in corporate tax) it is of utmost importance that one anticipates any issues with the VAT treatment and how these can be dealt with. The scope of these three sessions is that of identifying these factors which will shape the vat treatment of these challenging scenarios with a view to ensuring the proper and timely application of the correct VAT treatment.

        Target audience

        This course is intended for those practitioners, professionals, students and accounting staff who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions as applicable in various ‘not so straight forward’ scenarios.

        Speaker's Profile

        Saviour Bezzina is a Senior Manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters.  Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

        EVENT CPE COMPETENCIES

        18 Hours Core (Full course)
        CPE hours will be allocated according to the attendance of the events.

        WEBINARS TERMS AND CONDITIONS

        Terms and conditions  apply

        DISCLAIMER

        By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
        Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
        • 6 Mar 2025
        • 14 Mar 2025
        • 3 sessions
        • Online Webinar
        Register
        Registration Time: 09:00
        Sessions Time: 09:15 - 12.30 including a 15-minute coffee break
        Speaker: Mr Saviour Bezzina
        Venue: Online Webinar


        MIA Members: €120.00
        Non-MIA Members: €225.00
        Retired Members: €60.00
        Students: €90.00

        BACKGROUND INFORMATION Intermediate Level

        The scope of these three sessions is to brush up on the basic VAT concepts and principles needed to fulfil the VAT compliance obligations in a proper and timely manner. Session 1 will start off with tackling the two basic principles of output and input VAT which constitute the main elements of a typical VAT Return and the various issues relating to them. Session 2 will discuss the various VAT obligations VAT Registered persons are expected to fulfil and the implications if any such obligations are not adhered to in a proper and timely manner. Session 3 will focus on which documentation needs to be filled in and how through a walkthrough of all applicable VAT forms. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .

        Session 1 Intermediate Level - Output and Input VAT – When to charge/not charge and when to claim/not claim VAT and why.

        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

        • Output VAT – including Local transactions, ICSs/ICAs, Export/Imports, Cross Border Supplies of Services
        • Input VAT – including Partial Attribution, Capital Goods Scheme, Blocked Deductions, Invoice Details
        Session 2 Intermediate Level  – VAT Obligations – Including Registrations, Documentation, tax points, Taxable values, penalties and interest

        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

        • VAT Registrations
        • VAT Documentation
        • Taxable Value
        • Tax Point
        • Penalties and Interest

        Session 3 Intermediate Level  – VAT Forms – Which documents to file, when and how. 

        • VAT Return (Article 10)
        • Annual VAT Declaration (Article 11)
        • Form 04 and Form 05 (Article 12)
        • Recapitulative Statements
        • Intrastat Forms
        • VAT Return Adjustment Forms
        WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?
        The application of the correct VAT treatment is of paramount importance and failure to do so may result in various negative business, reputational and financial implications. From experience certain practitioners and accounting staff often rely on the VAT treatment that was applied in the past without checking or knowing whether any change in the various factors should have triggered a change in the VAT treatment.  Hence it would be beneficial to get to know why the said VAT treatment is being adopted and which changes might lead to a change in the VAT treatment currently being applied. Moreover it is also essential to understand the various VAT compliance obligations that one may be exposed to and the proper way how to fulfill such obligations in a timely manner.

        Target audience

        This course is ideal both to newcomers in the VAT sphere (who have an opportunity that in just 3 sessions they can get a very good theoretical and practical understanding of the main VAT concepts from A to Z)  and also to more experienced staff (accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the VAT sphere for a number of months/years (who may need to brush up their technical knowledge in an intensive manner or fill in certain gaps and clarify certain issues relating to certain transactions). 

        SPEAKER'S PROFILE

        Saviour Bezzina is a Senior Manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters.  Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

        EVENT CPE COMPETENCIES

        9 Hours Core 
        CPE hours will be allocated according to the attendance of the events.

        WEBINARS TERMS AND CONDITIONS

        Terms and conditions  apply

        DISCLAIMER

        By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
        Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
        • 9 Apr 2025
        • 16 Apr 2025
        • 3 sessions
        • Online Webinar
        Register
        Registration Time: 13:15
        Sessions Time: 13:30 - 16:45 including a 15-minute coffee break
        Speaker: Mr Saviour Bezzina
        Venue: Online Webinar


        MIA Members: €120.00
        Non-MIA Members: €225.00
        Retired Members: €60.00
        Students: €90.00


        BACKGROUND INFORMATION AVANCED LEVEL

        The advanced VAT course is a 3 session course targeted towards those who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions. Throughout the course specific VAT topics (see Agenda below) will be discussed in a detailed manner (including how the VAT treatment has changed and developed in view of new VAT Department guidelines, EU Regulations and Case Law) for the attendees to be able to build a more extensive knowledge of VAT and hence be in a better position to apply the correct VAT treatment to more complex transactions. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .

        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

        Session 1 Advanced level  – VAT Place of Supply Rules – Where does a Supply take place for VAT purposes and why.

        VAT Place of Supply rules (including the concepts of taxable and non-taxable persons, place of establishment/fixed establishment, and the applicability of certain exceptions to the general rules)

        Session 2 Advanced level  – VAT Exemptions – Which transactions are actually VAT Exempt any why.

        VAT Exemptions (including the application certain VAT Exemptions of particular importance such as Insurance and Financial Services, Shipping and Aviation, Immovable Property and Gambling and related services)

        Session 3 Advanced level  – VAT Treatment of Complex Transactions

        VAT treatment of complex transactions (including triangulation, call-off stock and other complex chain transactions and how these are to declared, cross border trade in services and right of refund and partial attribution in case of mixed activities)
        WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?
        Whilst most practitioners are likely to be quite familiar with the applicable VAT treatment of straight forward day to day transactions, complication and issues start arising when more complex transactions are encountered. Given that the correct VAT treatment needs to be determined and applied prior to the transaction taking place (rather than later such as in corporate tax) it is of utmost importance that one anticipates any issues with the VAT treatment and how these can be dealt with. The scope of these three sessions is that of identifying these factors which will shape the vat treatment of these challenging scenarios with a view to ensuring the proper and timely application of the correct VAT treatment.

        SPEAKER'S PROFILE

        Saviour Bezzina is a Senior Manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters.  Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

        EVENT CPE COMPETENCIES

        9 Hours Core 
        CPE hours will be allocated according to the attendance of the events.

        WEBINARS TERMS AND CONDITIONS

        Terms and conditions  apply

        DISCLAIMER

        By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
        Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

                     

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