RSM Malta
Guidance Document on The Funding of Terrorism

The Financial Intelligence Analysis Unit (“FIAU”) has today published a Guidance Document on Funding of Terrorism, which builds upon and incorporates the 2018 ‘Guidance Note on Funding of Terrorism – Red Flags and Suspicious Activities’

Read more 17 July 2020
Extended Tax Payment Deadline for Fiscal Units

The Commissioner for Revenue has notified that with effect for Year of Assessment 2020, where companies opt for a tax consolidation, the tax payment deadline for the fiscal unit shall be eighteen months following the end of the accounting period, provided that all members of the fiscal unit are e

Read more
DAC 6 - Reporting deadlines extended

EU Council Directive 2018/822/EU issued on the 25th of May 2018 covering the mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements, referred to as  “DAC 6”, requires intermediaries and, in some cases, taxpayers to repor

Read more 16 July 2020