Indirect Taxation Manual

Posted on: 26 Jul 2013

Category: News

“Act III of 2013, the Budget Measures Implementation Act for the year, made fairly extensive amendments to the Duty on Documents and Transfers Act 1. Important provisions have also been introduced by Subsidiary Legislation no 123.140, which although made under the Income Tax Act also makes parallel provisions under the DDTA. The purpose of this Update is to indicate the changes which are consequently required to the text of the Indirect Taxation Manual published earlier in 2013 by the Malta Institute of Taxation. The amendments are set out in the same order as the amending articles of Act III of 2013. The amending and the amended articles are first listed; these are then reviewed in order while an indication is also given which sections of the Manual are mainly affected by each amendment made. A revised version of the Brief Guide to the DDTA rounds up the Update, but it must be re-emphasized that the Guide is just a Guide, while full details are available from the text of the Manual as now updated.”

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