Deadline for tax payment by fiscal units

The Commissioner for Revenue has notified that the tax payment deadline of eighteen months following the end of the accounting period, applicable to companies in possession of a determination under the relevant paragraphs of Article 47 of the Duty on Documents and Transfers Act (DDTA determination), shall for the Year of Assessment 2023 apply also with respect to tax payable by a fiscal unit on its chargeable income provided that all members of the fiscal unit are either in possession of the DDTA determination or non-resident companies not liable to tax in Malta.