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Maltese Laws |
B 155
INCOME TAX ACT (CAP. 123)
Part-Time Work (Amendment) Rules, 2006
IN exercise of the powers conferred by articles 90A and 96 of the Income Tax Act, the Prime Minister and Minister of Finance has made
the following rules>–
1. (1) The title of these rules is the Part-Time Work (Amendment) Rules, 2006 and they shall be read and construed as one with
the Part-Time Work Rules, 1996, hereinafter called “the principal rules”.
(2) These rules shall be deemed to have come into force as from the year of assessment 2006.
2. Immediately after rule 7 of the principal rules there shall be added the following new rule>
Citation and commencement.
L.N. 157 of 1996
.
Adds new rule 8 to the principal rules.
“Payment by employee.
8. Where, in the circumstances described in subarticle (6) of article 90A of the Act, the tax is paid by the individual directly
to the Commissioner, such payment shall be made by the 15th of February of the year following that in which the income from part-time work was derived, and it shall be accompanied by a complete
and correctly filled in form prescribed in Schedule B hereto.”.
3. The following new Schedule B shall be added to the principal rules>
Adds Schedule to the principal rules.
B 156
(Rule 8)
“SCHEDULE B
DIPARTIMENT TAT-TAXXI INTERNI
INLAND REVENUE DEPARTMENT
FORMOLA TA23
FORM TA23
Ħlas ta’ taxxa mħallsa nieqsa fuq dħul minn impjieg part-timePayment of tax under-deducted from part-time work
Dettalji ta’ l-ImpjegatEmployee’s details
Nru. tat-Taxxa ta’ l-impjegat:
Employee's Income Tax Ref. No.
Isem: Name Indirizz: Address
Nru. tal-Income Tax tal-konjuġi:
(jekk meħtieġ)
Spouse's Income Tax Ref. No. (if necessary)
Dettalji tal-EmployerEmployer’s Details
Nru. tal-P.E. ta' min iħaddem:
Employer's P.E. No
Isem: Name Indirizz: Address
Dħul minn dan l-Impjieg għas-sena bazi
Emoluments from this employment for basis year
(A1) Lm
Taxxa Dovuta bil-15% (A1 X 15%) (A2) Lm
Tax Due at 15% (A1 X 15%)
Naqqas it-taxxa diġa mħallsa fuq id-dħul iddikjarat f’kaxxa A1 (A3) LmLess: Tax already paid on emoluments declared in A1
Taxxa Dovuta – Naqqas A3 minn A2 (A4) Lm
Tax Due – A3 less A2
It-taxxa dovuta kif tirriżulta f’A4 trid titħallas sal-15 ta’ Frar tas-sena ta’ wara, skond l-Artiklu 90A(6) ta' l-Att dwar it-taxxa fuq l-IncomeTax due as resulting in A4 is to be paid by the 15th February of the following year in terms of Article 90A(6) of the Income Tax Act.
Firma:
Data:
Signature Date “.
Ippubblikat mid-Dipartiment ta’ l-Informazzjoni (doi.gov.mt) — Valletta — Published by the Department of Information (doi.gov.mt) — Valletta
Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press
Prezz 8ç – Price 8c
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