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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
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.
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