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Malta: Global indirect tax brief – issue 5

21 October 2014   (0 Comments)
Posted by: Author: Anthony Pace
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Author: Anthony Pace (KPMG Malta)

KPMG's Global Indirect Tax Brief brings you the latest news on indirect tax developments from around the world. As indirect tax rates continue to increase and the rules become more complex, maintaining an awareness of changes in this area is critical to ensure that they are implemented, reported and managed appropriately.

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Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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