CRS Registration deadline: 30 September 2016
Deloitte Malta Tax Alert
We kindly remind qualifying financial institutions (‘Malta Financial Institutions’) that the deadline for registration with the Commissioner for Revenue for the purposes of Council Directive 2014/107/EU amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation as implemented in Malta and the Common Reporting Standard (‘CRS’) is 30 September 2016.
The deadline was announced on 13 June 2016 to be extended by the Malta Inland Revenue Department (‘IRD’) from 30 June 2016 to 30 September 2016.
Malta Financial Institutions are obliged to register with the IRD for the purposes of complying with their CRS obligations. The registration can be made online through the registration form available in the IRD website previously dedicated only for FATCA registration.