Malta has published Legal Notice 304 of 2019, which contains the Interest and Additional Tax (Adjustment) Rules, 2019. The adjustment rules amend the Payment of Provisional Tax Rules to provide that if an additional payment is due after the payment of provisional tax from 1 January 2020 and the additional tax is not paid, the said additional tax shall be charged in an amount equal to 0.33% for each calendar month or part thereof. The adjustment rules also amend the Income Tax (Rate of Interest) Rules to provide that the rate of interest is 0.33% instead of 0.54% in respect...