This ruling is issued pursuant to the authority granted under Section 84 of the Tax Administration Act (Law Number 3/2010) as amended by Law Number 14/2011. Unless otherwise stated, all references to the Ruling are to the Tax Ruling TR-2014/B38 (Charitable Organizations) as amended. This ruling is legally binding.
Introduction
1. This ruling amends paragraph 13 of the Ruling.
Ruling
2. Amend paragraph 13 of the Ruling as follows:
Bodies, associations and public institutions approved by MIRA in accordance with paragraph 9 of this ruling shall submit an Annual Report and a Statement of Donations to MIRA in relation to a calendar year by 30th June of the following year, in a format prescribed by MIRA.
Date of Effect
3. This ruling shall have effect from its date of issue.