Maltese Tax Dates
We have all the important tax dates for 2008
Here are a range of date and deadlines for published by Malta’s Inland revenue:
| Filing of tax return and settlement of outstanding taxes Fajljar tal-income tax return u hlas ta’taxxi dovuti | |
| Individuals Individwi |
30 June 30 Giugnu |
| Declaration in lieu of tax return Dikjarazzjoni flok ’return’ tat-taxxa |
30 April 30 April |
| Companies and other bodies of persons Kumpaniji u grupp ta’ individwi | |
| Accounting date 30 June or earlier Data tal-accounts 30 Gunju jew iktar kmieni |
1 April 1 April |
| Accounting date later than 30 June Data tal-’accounts’ iktar tard min 30 Gunju |
The last day of the 9 th month after accounting date L-ahhar gurnata tad-9 xahar wara d-data tal-accounts |
| Provisional tax payments and social security contributions Hlas ta’ taxxa provizorja u kontribuzzjonijiet tas-sigurta socjali |
30 April 31 August 21 December 30 April 31 Awissu 21 Dicembru |
| Provisional tax for part-time self-emoployment Taxxa provizorja fuq ’part-time self-employment |
31 May 30 September 15 February ( following year) 30 Mejju 30 Settembru 15 Frar (sena ta’ wara) |
| FSS and social security deducted by employers from employees FSS u sigurta socjali mnaqqas minn min ihaddem mill-impjegati |
Last day of following month L-ahhar gurnata tax-xaghar ta’ wara |
| Payer’s annual reconciliation statement (FS7) Rikonciljazzjoni anwali tal- FS7 |
15 Feb 2005 31 Frar 2005 |
| Notes: The above deadlines expire at noon on the relative dateL-iskandenzi jaghalqu f’nofs in-nhar tal- gurnata stess | |
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If any of the above deadlines falls on a public holiday or weekend then the date will fall on the next working day . Jekk l-iskadenza tigi fil-’weekend’ jew festa pubblika allura l-iskanenza tigi taqa’f l-ewwel gurnata xoghol wara l-iskadenza | |
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Delivery of annual return to the Registrar of Companies Konsenja tar- return anwali lir- Registrar tal-Kumpaniji | ||
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Private companies Kumpaniji privati |
42 days after anniversary of registration 42 gurnata wara l’anniversarju tar-registrazzjoni | |
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Public companies Kumpaniji privati |
42 days after anniversary of registration 42 gurnata wara l’anniversarju tar-registrazzjoni | |
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Delivery of financial statements to the Registrar of Companies Konsenja ’accounts’ anwali lir- Registrar tal-Kumpaniji | ||