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Guidelines concerning the taxation of DLT Assets under the Income Tax Act, the VAT Act and the Duty and Documents and Transfers Act were published by the Commissioner for Revenue.
Download the respective files through the links below;
Guidelines on Income Tax Treatment in Relation to Distributed Ledger Technology (DLT)
Guidelines for the purpose of the Duty on Documents & Transfers in Relation to DLT
Guidelines on VAT Treatment in Relation to Distributed Ledger Technology (DLT)
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
