Malta has published Legal Notice 115 of 2019 in the Official Gazette, which includes the Enrolled Voluntary Organisations (Tax Exemption) Rules, 2019. The Rules provide that a voluntary organisation shall be exempt from tax for any year of assessment in respect of which it satisfies all the following conditions: it is an enrolled organisation; its turnover for the year immediately preceding the year of assessment does not exceed EUR 10,000; and it is compliant with all the provisions of the Voluntary Organisations Act that are applicable to it. The tax exemption applies for the year of assessment in respect of...