Personal Tax: Submission and Payment of TA22 and TA24
News    ·   28-04-2020

AUTHOR: Donald Vella; Kirsten Debono Huskinson; Gabriella Chircop

In a notice issued on the 23rd of April 2020, the Commissioner for Revenue (“CfR”) has made an announcement relative to the submission and payment of the TA22 regarding tax at the rate of 15% on income derived from Part-Time Self-Employment, and the TA24 regarding the tax at the rate of 15% on Rental Income.

Taxpayers are to note that with respect to the basis year 2019, the submission and payment of the TA22 and TA24 will operate as follows:

(i)      Payments can only be made at Malta Post until the 30th of April 2020.

(ii)    Payments including interests can continue to be made online after the 30th of April 2020 on the CfR website (TA22 and TA24).  The system will automatically calculate the interest due when details are filled in online.

(iii)  Payments by cheque (payable to CfR) after the 30th April 2020 sent to the office of the CfR will only be accepted if they include the interest incurred.  Taxpayers will be required to adjust the amount on the cheque to include interest, where cheques sent after the 30th of April are non-inclusive of the interest due.

Taxpayers encountering any difficulty to determine the amount of interest incurred can ask for further assistance by dialling 153.

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