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Newsletter 07

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Taxation Of Rental Income Derived From The Letting Of Residential Tenement

Budget 2014 brought in changes to the taxation system applicable to income from the letting of immovable property in Malta for residential purposes.


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The Investment Registration Scheme


The Investment Registration Scheme is applicable to residents of Malta subject to tax in Malta (whether individuals or companies) who hold 'eligible assets' who want to regularise their position under the Income Tax Act by registering such assets under the Scheme.  
The Scheme runs until 30 September 2014.


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Deadlines in August:
  • VAT returns submitted by the 15th
Tax
Companies
  • Manual Filing of TA2 Income Tax Return and Self assessment for companies with financial year ending 30 November 2013 (Y/A 2014).
  • Provisional Tax Payment as per PT1.
  • Payment of settlement tax for companies with financial year ending 30 November 2013 (Y/A 2014).
  • Electronic Filing of TA2 Income Tax Return and Self assessment for companies with financial year ending 30 September 2013 (Y/A 2014).

Employers

  • FS5 Payer's Monthly Payment Advice and remittance of tax and social security contributions withheld during July 2014.

Individuals

  • Provisional Tax & Social Security Contributions payment as per PT1.

Entities

  • Provisional Tax Payment as per PT1.

Body of Persons

  • Provisional Tax Payment as per PT1.

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FOCUS ON A SERVICE

This section of our newsletter is providing you with a synopsis of some of our services. 

Family Business advisory
Let us help you handle your family business!

95% of businesses in Malta are small to medium enterprises, many of which are registered as family owned units. Family businesses are generational and may require transitions, updating, and handovers over time. At 3a Malta we offer services that are tailored for family businesses, and which address issues that may arise from time to time as new family members replace older members in their business roles. 

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3a Accountants, Level 2 Palazzo Ca' Brugnera, Valley Road, Birkirkara, BKR 9024, Malta (EU)

Phone : +356 2757 2757 | Fax : +356 2757 2758 | Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

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