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

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

Private companies

Kumpaniji privati

42 days after anniversary of registration

42 gurnata wara l’anniversarju tar-registrazzjoni

Public companies

Kumpaniji privati

42 days after anniversary of registration

42 gurnata wara l’anniversarju tar-registrazzjoni