Income Tax Act (Cap. 123)
Income Tax Act (Cap. 123), article 66
66. Where an untaxed dividend is p aid to a person, who is not a
recipient as defined under artic le 61, such dividend shall not be
charged to tax under this Act in the hands of such person and w here
such person is not resident in Malta such person shall not be
obliged to disclose the existence of the dividend in any return made
pursuant to the provisions of the Income Tax Acts.
Payment of
dividend out of
taxed account or
foreign income
account.
Added by:
XVII. 1994.26.
Amended by:
II. 2007.17.
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.