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Value-Added Tax (VAT)
Articles
May 8, 2020
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VAT APPEALS – Administrative Review Tribunal
Download: VAT APPEALS This May marks the eight year since the commencement of the hearing of VAT appeals cases by the Administrative Review Tribunal instead of the VAT Appeals Board. The terms of reference of this Tribunal are laid down in...
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Value-Added Tax (VAT)
Newsletter
Apr 15, 2020
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VAT Newsletter Q.1 – 2020
Download: VAT Newsletter Q1 2020 Dear Subscriber,Due to the Covid-19 pandemic, the offices of Zampa Partners are on lockdown to safeguard the safety and well-being of our staff and their...
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Accounting
Articles
Mar 22, 2020
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The Accounting Implications of Covid-19 from an IFRS and GAPSME perspective
On March 11, 2020, the World Health Organisation (WHO) officially declared that COVID-19 can be characterised as a ‘pandemic’. A pandemic is a strong, exceptional form of epidemic, in terms...
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Value-Added Tax (VAT)
Articles
Mar 13, 2020
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Merchants Shipping Act Updates through L.N. 31 of 2020
Shipping companies registered under the Commercial Partnerships Ordinance or shipping companies which have elected to be governed by the Companies Act shall be so defined as a company whose objects...
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Value-Added Tax (VAT)
Articles
Feb 28, 2020
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[Leases – Article 3/5] Measurement of Right-Of-Use Asset and Lease Liability
As discussed in a previous article, under IFRS 16 ‘Leases’, the lessee capitalises lease transactions as a right-of-use asset and a corresponding lease liability, unless the transactions relate to short...
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Value-Added Tax (VAT)
Newsletter
Jan 21, 2020
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VAT Newsletter Q.4 – 2019
Download: VAT Newsletter Q4 2019 Contents Local news European news Update of ECJ decisions 1 Local news 1.1 VAT Guidance Notes by the Commissioner for Revenue On 9th...
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Value-Added Tax (VAT)
Articles
Jan 3, 2020
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2020 VAT Changes
When the clock chimed at midnight on the last day of 2019, fireworks were let off welcoming 2020 and the new decade. At exactly the same moment, a number of...
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Value-Added Tax (VAT)
Newsletter
Oct 23, 2019
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VAT Newsletter Q.3 – 2019
Download: VAT Newsletter Q3 2019 Contents Local news European news Update of ECJ decisions 1 Local news 1.1 Guidelines by the Commissioner for Revenue On 16th July 2019,...
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