Malta's Commissioner for Revenue recently issued a release on company tax returns for year of assessment 2022 (tax year 2021), noting that the facility for submitting the return electronically is available from mid-June 2022. The release also outlines the main changes to the return and new attachments. In addition to the company return, the Commissioner has also issued a notice on the submission of individual income tax returns, including that paper returns must be sent by 30 June 2022, whi…