Malta published the Budget Measures Implementation Act 2023 (Act No. XII of 2023) in the Official Gazette on 4 April 2023. The main tax measures are summarized in a legislative update memo from Malta's Commissioner for Revenue.
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Budget Measures Implementation Act, 2023
The purpose of this memo is to give an overview of recent amendments to the Income Tax Act and the Income Tax Management Act, implemented through the Budget Measures Implementation Act XII of 2023 published on 4th Apr…