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Deadline Extended for Annual Notification Form
DAC6: Extension of deadline for Annual Notification Form to be submitted by non-disclosing intermediaries. UPDATE – Borg Galea & Associates would like to inform our ...
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Update of the Implementing Guidelines on Automatic Exchange of Financial Account Information
UPDATE – Borg Galea & Associates would like to inform our clients that the Commissioner for Revenue informs Reporting Malta Financial Institutions that version 4.3 ...
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Basic Must Know Maltese VAT
Value-Added Tax (VAT) is a transaction-based tax, having nothing to do with how much income one earns in a particular year like income tax. This ...
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Participation Exemption Report
Companies incorporated in Malta are treated as domiciled and residents in Malta and are subject to tax on their worldwide income and capital gains. Therefore ...
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Taxation of Shipping Enterprises in Malta
When determining under which flag administration a vessel is to be registered, fiscal considerations will surely be of crucial importance. European Union Member States took ...
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Customer Due Diligence – Why Does It Matter?
Nowadays, everyone seems to be talking about customer due diligence. In the past couple of years in Malta, we’ve experienced a paradigm shift in the ...
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Audit Confirmation Letters: Everything You Need to Know
The Use of Confirmation Letters During the course of an audit, auditors are required to obtain sufficient audit evidence on the basis of which to ...
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Minimising Your Tax Burden Through the Full Imputation and Tax Refund Systems in Malta
An Overview of Malta Situated as it is, in the middle of the Mediterranean, Malta is not only a popular tourist destination but also offers ...
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Accounting In Malta, Tips & Tricks
Regardless of how much money a company makes, efficient money management is one of the essential tools for successful businesses. A company’s books are the ...
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Why Internal Auditing Is Crucial for Your Business
Introducing Internal Auditing The word “audit” has now taken a new meaning. Before, an audit was only associated with the annual statutory audit conducted by ...
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