UPDATE – In the case of a married couple who are living together, any of the spouses may elect to submit a separate tax return if both spouses earn qualifying income or where the couple has a separation of assets agreement in place. The application for such an election is done online through the e-ID. A separate tax return can be availed of for the basis year in which an application is made.
Borg Galea & Associates would like to inform our clients that the Office of the Commissioner for Revenue issued a manual which explains such an election in more detail, to serve as guidance to taxpayers. The manual can be found here. For more information, kindly contact us at: +356 2703 7012 or send an email to firstname.lastname@example.org.