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Title: Deferral of payment of taxes
Authors: Eurofound
Authors: Fiorini, Luke
Keywords: COVID-19 Pandemic, 2020- -- Malta
Government aid -- Malta
Deferred tax -- Malta
Issue Date: 2020
Publisher: European Foundation for the Improvement of Living and Working Conditions (Eurofound)
Citation: Fiorini, L.A. & Eurofound. (2020). Deferral of payment of taxes, measure MT-2020-12/278 (measures in Malta), EU PolicyWatch, Dublin.
Series/Report no.: EU PolicyWatch;MT-2020-12/278
Abstract: In order to improve liquidity following the impact of COVID-19 on enterprise, the government announced a 2-month deferral to enterprises and the self-employed to pay provisional tax, employee taxes, maternity fund payments, VAT and National Insurance Contributions on salaries. No interest or penalties were to be charged with regards to the eligible taxes. The scheme is targeted at those who have suffered a significant downturn in turnover due to COVID-19.
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