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Income Tax Act (Cap. 123) Part-Time Work (Amendment) Rules, 2006 (L.N. 3 Of 2006 )

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

Payment of tax under-deducted from part-time work

Employee’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)

Employer’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%)

Less: Tax already paid on emoluments declared in A1

Taxxa Dovuta – Naqqas A3 minn A2 (A4) Lm

Tax Due – A3 less A2

Tax 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