Malta Enterprise opens applications and publishes terms and conditions of Tax Deferral Scheme.
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.
You may wish to refer to our factsheets on the scheme below.
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