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Malta Defers Electronic Corporate Tax Return Filing Deadlines

Monday, April 15, 2019

Malta's Commissioner for Revenue recently announced electronic filing deadline extensions for corporate income tax returns.

A company's deadline depends on the date on which its financial year ends. The manual deadline for those companies whose financial year ends either at the end of January, February, March, April, May, or June of 2018 was March 31, 2019. Those opting to instead file electronically should file their return by the newly extended deadline of July 1, 2019.

The following manual filing and extended electronic filing deadlines apply for companies whose financial year ended later in 2018:

  • Financial year ending July 31, 2018, by April 30, 2019 (if filing a paper return), or July 1, 2019 (if filing electronically).
  • Financial year ending August 31, 2018, by May 31, 2019, or July 31, 2019.
  • Financial year ending September 30, 2018, by June 30, 2019, or August 31, 2019.
  • Financial year ending October 31, 2018, by July 31, 2019, or September 30, 2019.
  • Financial year ending November 30, 2018, by August 31, 2019, or October 31, 2019.
  • Financial year ending December 31, 2018, by September 30, 2019, or November 28, 2019.

The Commissioner said the extensions apply only to the electronic filing of tax returns, and not to tax payments.

Manual tax returns and all tax payments must reach the Office of the Commissioner for Revenue by the due dates set out in the Income Tax Acts, it said.