The Award in Maltese Taxation is designed to provide an in-depth understanding of the Maltese taxation system, covering both individuals and corporate entities. The programme aims to enhance learners’ knowledge and skills in fundamental principles and key technical areas of taxation. It explores the various taxes that an accountant should be familiar with to compute tax liabilities, undertake tax planning and identify compliance issues where necessary.

This certification aims to provide learners with the necessary knowledge, skills and autonomy to comply with the provisions of Maltese taxation law pertaining to taxpayers and/or their agents. The programme will also demonstrate to learners how to compute tax liabilities for individuals and corporations, manage tax disputes and objections, monitor social security contributions and track value-added tax impact on businesses. Learners will learn how to:

• Recognise the time limits regarding the filing of tax returns, declarations, claims and adjustments
• Compute income tax liabilities for individuals, single companies and groups of companies from the respective profits charged to income tax
• Compute the tax liabilities arising on the disposal of capital assets by companies and individuals using the gains and losses from their disposal
• Calculate the effect of social security contributions on employees, employers and the self-employed
• Apply the knowledge gained on the scope of value added tax to find the effects of value added tax on businesses
• Calculate overdue tax and relevant interest and state the relevant penalties
• Minimise tax liabilities by applying techniques learned on exemptions and relief for trading losses

Mode of Assessment

The Award in Maltese Taxation will be assessed through an exam, an individual project and a reflective journal.

Target Audience

This programme is intended for those who are aged 18+ and aspire to work or are already working in the finance field.

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