EEA and Swiss nationals who have availed himself from the Highly Qualified Person Rules shall be eligible for a one-time extension of 5 years. The individual has to apply for this extension and must continue to adhere to the conditions laid in the Highly Qualified Person Rules.
The extension is not available to any person who was resident in Malta prior to 1st January 2008 and the maximum qualifying period shall not exceed 10 years of assessment.
No approval for special tax status shall be issued after the 31st December 2020 and any approval issued must refer to any employment commencing by the 31st December 2021 and terminated by the 31st December 2025.
Deadlines in August:
VAT returns submitted by the 15th.
Provisional Tax Payment as per PT 1 for body of persons, companies and entities.
Manual Filing of TA2 Income Tax Return and Self assessment for companies with financial year ending 30th November 2014 (YA 2015) by the 31st.
Payment of settlement tax for companies with financial year ending 30th November 2014 (YA 2015) by the 31st.
Electronic Filing of TA2 Income Tax Return and Self Assessment for companies with financial year ending 30th September 2014 (YA 2015) by the 31st.
FS5 Payer's Monthly Payment Advice and remittance of tax and social security contributions withheld during July 2015 by the 31st.
Provisional Tax and Social Contributions payment as per PT 1 by the 31st.
Focus on a service
This section of our newsletter is providing you with a synopsis of some of our services.
Payroll & Social Security Contributions
By operating a full range of payroll, social security contribution and compliance services for individual and self-employed clients, at 3a Malta we seek to ensure timely compliance with prevailing legal requirements.
3a Accountants, Level 2 Palazzo Ca' Brugnera, Valley Road, Birkirkara, BKR 9024, Malta (EU)