Malta has enacted Act No. IX of 2025 on 17 April 2025, implementing key income tax measures for the 2025 financial year. The Act introduces an Elective Tax, allowing for the application of Pillar 2 top-up taxes on an optional basis. This follows

The South Africa's  Minister of Finance will shortly introduce the Rates and Monetary Amounts and the Amendment of Revenue Laws Bill (Rates Bill), which proposes to maintain the Value-Added Tax (VAT) rate at 15% from 1 May 2025, instead of the

The Malta Tax and Customs Administration (MTCA) has announced the launch of a new Large Taxpayer Office (LTO), as part of its broader transformation strategy. This announcement was made by the Government of Malta on 9 April 2025. The LTO is

The South African Revenue Service (SARS) has published an updated guide for completing the Income Tax Return for Companies (ITR14), effective from 23 April 2025. The latest version includes expanded guidance on the reporting of beneficial ownership,

Malta issued Legal Notice 70 of 2025 on 8 April 2025 to transpose Directive (EU) 2023/977. These new regulations replace Council Framework Decision 2006/960/JHA and simplify the exchange of information between law enforcement authorities across EU

Malta’s Commissioner for Tax and Customs  published new guidelines on the VAT exemption for small enterprises on 7 April 2025, following amendments introduced by Act XXXVIII of 2025. The guidelines clarify the application of the exemption