Income Tax Act (Cap. 123)
Income Tax Act (Cap. 123), article 10
10. Tax shall be charged, levied and collected for each year of
assessment upon the chargeable income of any person for the year
immediately preceding the year of assessment.
Accounting
periods.
Amended by:
XXII.1976.4.
Substituted by:
XXVI.1977.5.
Amended by:
IX. 1981.2.
Renumbered by:
XVII. 1994.2.
Amended by:
XIII. 2015.47.
Text read from the consolidated PDF published by Legislation Malta. Tables, figures and marginal notes may be incomplete or out of place: the official PDF is authoritative. General information, not legal, tax or accounting advice.