Malta Enterprise has opened the online applications for the Tax Deferral Scheme for Employers and Self-Employed Persons to apply for the two-month extension on the payments of Income tax, Value Added Tax, Maternity Fund and National Insurance Contributions due till the end of April. In accessing this application form, the applicant is requested to sign in through the e-ID account. As soon as the application is submitted by the applicant, a submission acknowledgment is generated by the Commissioner for Revenue through CFR online services. Following such an acknowledgement, another notification to the applicant should be issued to serve as a confirmation whether the request to benefit from the Tax Deferral Scheme is officially approved or otherwise.
Malta Enterprise has published a two-page leaflet laying down the terms and conditions of the scheme.
The terms and conditions can also be found on the Commissioner for Revenue website.
Should you have any queries or wish to discuss further, please send an email to covid@kpmg.com.mt.
You may wish to refer to our factsheets on the scheme below.
The Maltese Government introduced measures promoting teleworking
and the postponement of certain taxes in answer to instability
caused by COVID-19.
EU Commission adopts State aid Temporary Framework and the Maltese Government launches a financial package.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
