The corporate tax return for the year of assessment (YA) 2023 has been issued by the Commissioner for Revenue.  This tax return relates to financial periods ending during 2022.

Some of the main changes from the previous year’s tax return include the now mandatory requirement to include in page 7 the Tax Identification Number (TIN) of Directors of the company if said directors are tax resident in an EU Member State. Likewise, it is now mandatory to include in TRA82 relating to ‘Wages and Salaries’ the TIN of the persons listed in said TRA when such persons are tax resident in an EU Member State.

The changes to the tax return may be viewed by clicking on this link. 

For further information or guidance on the tax return for YA2023, please contact Melanie Ciappara on [email protected] or Stephanie Aquilina Galea on [email protected] .