Malta Provides Extends Payment Deadline for Postponed Taxes and Filing Deadline for Individual Income Tax Returns in Response to COVID-19

Malta's Commissioner for Revenue has published an update to the guidance on the postponement of payment of certain taxes in response to COVID-19. Changes made with the update include an adjustment of the taxes and periods covered for the postponement to include:

• Provisional tax, social security contributions of self-employed persons, and Value Added Tax that fall due in March up to and including August 2020; and
• Employee taxes, maternity fund payments, and social security contributions whic…