According to the Subsidiary Legislation 406.21, two or more legal persons which are established in Malta and which are closely bound to each other by financial links, organisation links and economic links can be registered as a single taxable person, that is, as a VAT group. The Legal Notice delineates the specific rules which determine whether […]
The new VAT returns system was discussed at an exclusive information session organised by the Malta Institute of Accountants and the Malta Institute of Taxation. Specialists explained the changes effected by the newly introduced online submission system and answered questions from the floor. “This initiative is in line with the organisations’ respective commitment to share […]
The MGA hereby notifies its licensees and the general public that with the coming into force of the new Gaming Act, the regulatory treatment of what previously used to be called ‘intermediaries’ is to be assessed in light of the Gaming Authorisations Regulations (S.L. 583.05) [the ‘Regulations’] and the Gaming Authorisations and Compliance Directive (Directive 3 of 2018) [the ‘Directive’]. Read […]