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Upcoming events

  • M26002 - VAT Intermediate Level and Advanced Level - Package of 6 Sessions (Online)

    • 5 Mar 2026
    • 23 Apr 2026
    • 6 sessions
    • Online Webinar
    Register
    Registration Time: Session 1 - 13 :15
    Sessions Time: Session 1 - 13:30 - 16.45 including a 15-minute coffee break
                                Sessions 2,3,4,5 6 - 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 is the director 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, MIT and IFSP 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

    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.
    Show details

  • M26002.1 - VAT Intermediate Level - 3 Sessions (Online)

    • 5 Mar 2026
    • 12 Mar 2026
    • 3 sessions
    • Online Webinar
    Register
    Registration Time: Session 1 - 13 :15
    Sessions Time: Session 1 - 13:30 - 16.45 including a 15-minute coffee break
                                 Sessions 2 & 3 - 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 is the director 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, MIT and IFSP 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

    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.
    Show details

  • M26023 - Immovable Property and VAT with Special Focus on Tax in Danger Certificates (Online)

    • 25 Mar 2026
    • 13:30 - 16:45
    • Online Webinar
    Register
    Registration Time: 13:15
    Sessions Time: 13:30- 16:45  including a 15-minute break
    Speakers: Mr Kenneth Cremona & Ms Michela Scicluna
    Venue:   Online Webinar
    Participation Fees
    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

    This session addresses one of the most intricate areas of VAT: immovable property transactions. It will delve into the VAT treatment of property sales, leases, and development projects, while placing special emphasis on the role and implications of Tax in Danger Certificates. Participants will gain clarity on compliance obligations, risk mitigation strategies, and practical considerations for handling property-related VAT issues.

    SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

    • VAT Framework for Immovable Property
       o Scope of VAT on property transactions under Maltese and EU law
       o Exemptions and options to tax
       o Common compliance challenges
    • Tax in Danger Certificates
       o Purpose and legal basis
       o When and why they are issued
       o Impact on property transactions and VAT obligations
    • Risk Management and Practical Issues
       o  Handling VAT in property development and leasing
       o Documentation and audit readiness
       o Strategies for mitigating exposure in high-risk transactions
    • Future Outlook
       o Legislative trends and potential reforms
       o Best practices for staying compliant in a changing regulatory environment


    Why is the session of relevance to our members?
    VAT on immovable property is complex and high-risk, especially when Tax in Danger Certificates come into play. This session will provide practical guidance on navigating these challenges, ensuring compliance, and managing risk effectively. Whether you are a member or non-member, attending will help you stay informed and prepared for property-related VAT obligations.

      Target Audience

      Tax professionals, accountants, auditors, legal advisors, property developers, and real estate professionals involved in VAT compliance for immovable property transactions.

      Speakers' Profiles

      Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.
      Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
      Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
      in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
      obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
      Michela successfully completed the MIT Course in Taxation provided by the Malta
      Institute of Taxation. Further enhancing her professional credentials, she secured her
      CPA Warrant in September 2021. Michela is now a Manager currently specialising in
      Indirect Taxation at RSM Malta

        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.
        Show details

      • M26009 - Malta income tax and duty considerations in the context of Mergers & Acquisitions (Online)

        • 1 Apr 2026
        • 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

        Transactions involving mergers and acquisitions can give rise to several complexities from an income tax and duty perspective. The implementation of such transactions, as well as restructuring exercises undertaken post-implementation, can give rise to several income tax and duty considerations which will be further discussed in this seminar.

        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

        Tax and duty implications in relation to mergers, tax and duty implementations pre and post acquisitions, share transactions and asset transfer transactions.

        Why is the session of relevance to our members?

        In order to obtain a better understanding of the relevant Malta income tax and duty considerations arising in relation to mergers and acquisitions. This seminar shall also provide additional insight into the Malta income tax and duty aspects of restructuring exercises subsequent to mergers and acquisitions as well as any compliance obligations arising as a result thereof.

          Target Audience

          Accountants, tax advisors and corporate advisors

          Speaker's Profile

          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.
          Show details

        • M26002.2 - VAT Advanced Level - 3 Sessions (Online)

          • 16 Apr 2026
          • 23 Apr 2026
          • 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 ADVANCED 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 is the director 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, MIT and IFSP 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

          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.
          Show details

        • M26032 - VAT Treatment of Insurance and other Financial Services (Online)

          • 7 May 2026
          • 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 
          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

          Insurance and other financial services are two thriving sectors of the Maltese economy which give rise to numerous transactions carried out by Maltese and foreign entities involved in these sectors. Such transactions trigger Maltese VAT implications including registration, compliance, chargeability, filing and other implications. Hence it is of utmost importance that one is aware of any Maltese VAT implications arising from such transactions to take the appropriate actions in a timely and correct manner. Failure to do so might prove to be costly resulting in potential incorrect pricing, under/over declaration of output/input VAT, late registrations/invoicing/filing and other implications.
          The objective of the session is to identify the main provisions in the Maltese VAT Act Cap.406 of the Laws of Malta and the EU VAT Directive 2006/112/EC applicable to these sectors and discuss the correct way such provisions are to interpreted from a Maltese VAT perspective. To do so, apart from the respective legislations, reference will also be made to relevant CJEU Cases, VAT Department Guidelines, Council Implementing Regulations, and other relevant literature.

          SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

          • Background Information (inc. Transaction types: Domestic vs Cross Border Transactions)
          • Taxable Person (inc. funds, holding companies, directorships,)
          • Goods or Services (inc. disbursements/recharge of costs)
          • Place of supply (inc. B2B vs B2C, Exceptions vs General Rules)
          • VAT Exemptions (inc. conditions to be satisfied)
          • VAT Chargeability (inc. Reverse Charge Mechanism)
          • Right of Refund
          • VAT Registration Obligations (Arts 10, 11, 12 and VAT Grouping)

          Why is the session of relevance to our members?

          Attendance is encouraged for participants to understand when VAT is due to be charged or not due to the applicability of particular VAT Exemptions (hence avoiding charging/self-charging VAT when there is an opportunity not to) and at the same time making sure that VAT Exemptions are not interpreted and applied incorrectly as it might prove to be costly. More importantly, the session will explain the theoretical basis and the respective practical implementation of the VAT treatment to be applied for such services enabling the participants to understand which are those factors/provisions which determine the VAT treatment any why. As always, active participation and questions from participants are encouraged and will be tackled and answered during the session itself making the session more useful and relevant for all those attending.
          Target Audience

            This course is ideal both for experienced personnel (directors, accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the sectors 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 certain transactions) 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 concepts) .

            Speaker's Profile

            Saviour is the director 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, MIT and IFSP 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.
            Show details

          • M26041 - Personal Tax Returns (Online)

            • 5 Jun 2026
            • 09:15 - 12:30
            • Online Webinar
            Register
            Registration Time: 09:00
            Sessions Time: 09:15 - 12:30  including a 15-minute break
            Speaker:             Dr Jeanette Calleja Borg 
            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

            This will be a practical session which will go through the income tax return for individuals and or self employed persons and will discuss how to compile it under different scenarios.

            Specific topics to be covered during the session

            The session will go over the tax return different sections, income, deductions, other income, tax computation and credits.

            Why is the session of relevance to our members?

            A practical session to help clients complete their tax return.

            Target Audience

            Practitioners, self employed people and anybody involved in completing a personal tax return.

            Speaker's Profile

            Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council a Member the Malta Institute for Accountants and sits on the direct tax committees of both institutes.

            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.
            Show details

          • M26042 - Corporate Tax Returns (Online)

            • 30 Sep 2026
            • 09:15 - 12:30
            • Online Webinar
            Register
            Registration Time: 09:00
            Sessions Time: 09:15 - 12:30  including a 15-minute break
            Speaker: Dr Jeanette Calleja Borg 
            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

            A practical session going through the tax return for Companies and discussing how best to compile it.  The seminar will focus on the most relevant and also new  Tax Return Attachments (TRAs.)

            Specific topics to be covered during the session

            • Completing the tax return for companies 
            • Discussing relevant TRAs such as Dividend, Interest and any new updates and changes for YA 2025.

            Why is the session of relevance to our members?

            Helps in completing the tax returns for companies

            Target Audience

            Accountants, tax practitioners and CFOs of companies

            Speaker's Profile

            Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council a Member the Malta Institute for Accountants and sits on the direct tax committees of both institutes.

            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.
            Show details

          • M26043 - Deductible expenses with particular emphasis on capital allowances (Online)

            • 24 Nov 2026
            • 09:15 - 12:30
            • Online Webinar
            Register
            Registration Time: 09:00
            Sessions Time: 09:15 - 12:30  including a 15-minute break
            Speaker: Dr Jeanette Calleja Borg
            Venue:   Online Webinar
            Participation Fees 
            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 seminar will delve into the main provisions of the Income Tax Act dealing with income tax deductions, mainly looking at the positive test found in Article 14 of the Income Tax Act and the negative test found in Article 26 of the Income Act. The seminar will give particular emphasis to capital allowances. The contents of this seminar will feature the mechanics of these allowances and the obligations set out by the law including the presentation of practical examples.

            SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

            • Allowable deductions under Article 14 Income Tax Act
            • Article 26 Income Tax Act
            • Capital allowances and how they are applied
            • The balancing statement

            Why is the session of relevance to our members?

            The session is useful for accountants and tax practitioners who want to enhance their knowledge with regards to allowable deductions in order to arrive at the correct chargeable income. The session will also focus on capital allowances and this session is useful for accountants and tax practitioners who wish to enhance their knowledge on the computation of capital allowances.

              Target Audience

              Accountants and lawyers working in the area of tax compliance.

              Speaker's Profile

              Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council a Member the Malta Institute for Accountants and sits on the direct tax committees of both institutes.

              EVeNT CPE COMPETENCies


              3  Core


              WEBINARS TERMS AND CONDITIONS

              Terms and conditions  apply


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