Tax update – Legal Notices published recently
David Farrugia
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23 June, 2014
Recently various amendments were effected to the Income Tax Act in order to implement specific measures which were announced in the Budget Speech. These measures include various benefits in the form of additional deductions from the taxpayer’s chargeable income and other amendments to the Part-Time rules by virtue of which the applicability of the 15% flat rate was extended. The rules and guidelines providing for the MicroInvest Scheme applicable to self-employed and qualifying businesses were also published by virtue of which the applicability of this incentive was extended up to the year 2020 subject to the satisfaction of the conditions included therein.
A summary of these updates can be viewed by clicking here.
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