The Commissioner for
Revenue informs Reporting Malta Financial Institutions that version 4.3 of the
AEOI Implementing Guidelines has been published and is available here. The updates are
indicated in section 1.4 and refer to section 12.2 (reporting of TIN codes in
relation to FATCA for reporting years 2023 and 2024).
The Office of the
Commissioner for Revenue takes the opportunity to remind Reporting Malta
Financial Institutions that the deadlines for filing of financial account
information in terms of regulations 30, 41 and 45 of the Cooperation with
Other Jurisdictions in Tax Matters Regulations (SL 123.127) are 30th March
2023 (excel spreadsheet reporting and nil return submissions) and 30th April
2023 (XML reporting). It is the responsibility of the Reporting Malta Financial
Institution to submit the required information within the indicated deadlines.