Malta has published Legal Notice No. 284 in the Official Gazette. The Legal Notice contains the Tax Rate (Construction Waste Recycling) (2020 - 2023) (Amendment No. 2) Rules 2020, which provides further amendments to the tax rules recently introduced for construction waste recycling.
Originally published as the Tax Credit (Construction Waste Recycling) (2020 - 2023) Rules 2020 and providing a 5% tax credit for authorized persons, the rules were subsequently amended as the Tax Rate (Constru…