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INCOME TAX (DIVIDEND DISTRIBUTION TO SHAREHOLDERS) RULES

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Laws of Malta — Subsidiary Legislation 372.3 — INCOME TAX (DIVIDEND DISTRIBUTION TO SHAREHOLDERS) RULES

INCOME TAX (DIVIDEND DISTRIBUTION TO SHAREHOLDERS)

SUBSIDIARY LEGISLATION 372.03

INCOME TAX (DIVIDEND DISTRIBUTION TO

SHAREHOLDERS) RULES

1st January, 1987

LEGAL NOTICE 69 of 1986, as amended by Legal Notice 25 of 2007.

Laws of Malta — Subsidiary Legislation 372.3 — INCOME TAX (DIVIDEND DISTRIBUTION TO SHAREHOLDERS) RULES

The title of these Rules is Income Tax (Dividend

Distribution to Shareholders) Rules.

Laws of Malta — Subsidiary Legislation 372.3 — INCOME TAX (DIVIDEND DISTRIBUTION TO SHAREHOLDERS) RULES

L.N. 425 of 2007.

(Rule 2)

INCOME TAX (DIVIDEND DISTRIBUTION TO SHAREHOLDERS)

INCOME TAX (DIVIDEND DISTRIBUTION TO SHAREHOLDERS)

Laws of Malta — Subsidiary Legislation 372.3 — INCOME TAX (DIVIDEND DISTRIBUTION TO SHAREHOLDERS) RULES

The return to be furnished by any person under article

24(1) of the Income Tax Management Act, in regard to dividends

distributed by a company resident in Malta shall be according to

Form I.T. 109A in the Schedule to these Rules.

INCOME TAX (DIVIDEND DISTRIBUTION TO SHAREHOLDERS)

Amended by

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