Malta Advance Revenue Ruling

malta advance revenue ruling

An advance revenue ruling may be obtained from the Commissioner of Inland Revenue in Malta to confirm whether the participation qualifies as a ‘participating holding‘. In addition, an advance revenue ruling may be obtained on the following:

  • The tax treatment of any transaction which involves international business
  • The tax treatment of any transaction which concerns any financial instrument
  • Whether a particular transaction falls within the scope of the anti-avoidance provisions of the Income Tax Act

Advanced revenue rulings are issued by not later than 30 days from application and are binding for 5 years. Rulings may be renewed for another period of 5 years at the option of the applicant and remain valid for 2 years from the time of any relevant changes in the Income Tax Act.

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