The Commissioner for Tax and
Customs notifies that the year of assessment 2025 electronic corporate income
tax return is now available on our online services. The supplemental document
in case of a Fiscal Unit is also available for download on our online services.
For this year of assessment there were the following salient
changes to the tax return:
Page 2 of the return – a new question was added in
connection with the Transfer Pricing Rules [S.L.123.207].
New Tax Return Attachments
- TRA
131 – was introduced to cater for tax credits in accordance with the
Rent Subsidy Regulations [S.L.463.33].
- TRA
132 – was implemented to provide for tax credits as outlined in the
Green Mobility Regulations [S.L.463.56].
- TRA 133
– was introduced for the tax credits eligibility under the Business
Development (2024) Regulations [S.L.463.57].
- TRA
134 – was designed to cater for tax credits under the Donations to
Voluntary Organisations Rules [S.L.123.214].
TRA35 was updated to include all new TRAs.