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Maltese Laws |
AN ACT to implement Budget measures for the financial year 2007 and other administrative measures.
BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament assembled, and by the authority of the same, as follows:-
Implementation Act, 2007.
(2) For the purpose of raising the aforesaid loan the Minister responsible for finance is hereby authorised to issue stock in Malta under the provisions of the Local Loans (Registered Stock and Securities) Ordinance on such terms and conditions as the said Minister may approve.
Short title.
Coming into force of this Part.
Interpretation. Cap. 174.
Authority to raise loan.
Cap. 161.
Purpose.
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expenditure over revenue incurred in the Consolidated Fund during the year 2006 and that projected to be or may otherwise be, incurred
during the year 2007 or during subsequent years.
Amendment to the Duty on Documents and Transfers Act Act.
Cap. 364.
Amendment of article 35 of the principal Act.
(2) The provisions of this Act shall come into force on the 1st January, 2007 in respect of any declaration made in accordance with
article 33 of the principal Act in respect of persons from whom the transfer causa mortis originates who die on or after the 1st January,
2007.
(a) in subparagraph (i) of paragraph (a) of subarticle (1) for the words "The first ten thousand liri", there shall
be substituted the words "The first fifteen thousand liri";
(b) in the first proviso of subparagraph (i) of paragraph (a) of subarticle (1) for the words "as is proportionate to ten
thousand liri", there shall be substituted the words "as is proportionate to fifteen thousand liri";
(c) in subparagraph (i) of subarticle (2) for the words "as represents that part of the value of such dwelling house which
exceeds ten thousand liri but not twenty thousand liri, or such greater amounts as may be prescribed; and where such dwelling house
was not fully owned or otherwise held by the person from whom the transfer causa mortis originated, the amount of the value chargeable at the said rate shall be such amount as is proportionate to ten thousand liri or that
part of its value which exceeds ten thousand liri but not twenty thousand liri or such greater amounts", there shall
be substituted the words "as represents that part of the value of such dwelling house which exceeds fifteen thousand
liri but not thirty thousand liri, or such greater amounts as may be prescribed; and where such dwelling house was not fully owned
or otherwise held by the person from whom the transfer causa mortis originated, the amount of the value chargeable at the said rate shall be such amount as is proportionate to fifteen thousand liri
or that part of its value which exceeds fifteen thousand liri but not thirty thousand liri or such greater amounts" ; and
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(d) in subparagraph (ii) of subarticle (2) for the words "as represents the first twenty thousand liri or such greater amount
as may be prescribed as aforesaid, of the value of such dwelling house; and where such dwelling house was not fully owned or otherwise
held by the person from whom the transfer causa mortis originated, the amount of the value chargeable at the said rate shall be such amount as is proportionate to twenty thousand liri or
such greater amount", there shall be substituted the words "as represents the first thirty thousand liri or such greater
amount as may be prescribed as aforesaid, of the value of such dwelling house; and where such dwelling house was not fully owned
or otherwise held by the person from whom the transfer causa mortis originated, the amount of the value chargeable at the said rate shall be such amount as is proportionate to thirty thousand liri or
such greater amount".
"(9) Notwithstanding the provisions of the other subarticles of this article or of any other law, the Commissioner shall furnish to the Commissioner of Value Added Tax such information being information obtained by the Commissioner for any of the purposes of this Act, as may be directed by the Minister.".
"(1) Any person who, having appealed to the Board feels aggrieved by its decision may, by application filed within thirty
days from the date of service upon him of the decision of the Board, appeal against the decision, on a question of law only -
(i) where the total amount of tax, additional tax, fines and interest in dispute at the time when the appeal
was lodged before the Board is less than five hundred thousand liri (Lm500,000), to the Court of Appeal (Inferior Jurisdiction);
and
(ii) where the total amount of tax, additional tax, fines and interest in dispute at the time when the
Amendment to the Income Tax Management Act.
Cap. 372.
Amendment of article 4 of the principal Act.
Amendment of article 37of the principal Act.
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appeal was lodged before the Board is of five hundred thousand liri (Lm500,000) or more, to the Court of Appeal.".
(2) Subarticle (2) thereof shall be substituted by the following: "(2) The Commissioner may, if he is dissatisfied with
the
decision of the Board, appeal against the decision on a question
of law only to the court that is competent to take cognizance of the appeal in accordance with subarticle (1)(i) and (ii) by an application
filed within thirty days from the date of the Board’s decision.".
(3) In subarticle (7) thereof immediately after the words "shall be in the discretion of the", there shall be added the
words "Court of Appeal or of the" and immediately after the words "(Inferior Jurisdiction)" there shall be added
the words ", as the case may be, ".
(4) In subarticle (8) thereof immediately after the words "in connection with an appeal to" there shall be added the words
"the Court of Appeal and to" and immediately after the words "(Inferior Jurisdiction)" there shall be added the
words ", as the case may be,".
Amendment to the Excise Duty Act.
Cap. 382.
Amendment of the Fourth Schedule of the Principal Act.
(2) This Part shall be deemed to have come into force on the
19th October, 2006.
(a) For the words in the "Rates of Excise Duty" column here in respect of the item "Heavy fuel oil falling within
CN Codes 2710.19.61 to 2710.19.69", there shall be substituted the following:
"Lm 6.45 per 1000 Kgs";
(b) For the words in the "Rates of Excise Duty" column thereof in respect of the item "Electricity falling under
CN Code
2716", there shall be substituted the following: "Lm 0.22 per MWh";
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(c) For the words in the "Rates of Excise Duty" column thereof in respect of the item "Coal and Coke falling within
CN Codes 2701, 2702 and 2704", there shall be substituted the following:
" Lm 0.07 per 1 gigajoule, gross calorific value"; (d) For the words in the "Rates of Excise Duty" column
thereof in respect of the item "Inland Navigation between Malta
and Gozo by vessels of a tonnage of 3,500 tons or more", there shall be substituted the following:
"Lm 9.10 per 1000 litres".
"(1) Any of the parties to an appeal or a reference to the Board who feels aggrieved by the decision of that Board may, by
means of an application to be filed within thirty days from the date on which the decision appealed from is notified to him, appeal
against that decision on a question of law only -
(i) where the total amount of tax, additional tax, and interest for the tax period or periods under appeal up to the date
of receipt of the appeal by the Value Added Tax Appeals Board is less than five hundred thousand liri (Lm500,000), to the Court
of Appeal (Inferior Jurisdiction); and
(ii) where the total amount of tax, additional tax, and interest for the tax period or periods under appeal up to the date
of receipt of the appeal by the Value Added Tax Appeals Board is of five hundred thousand liri (Lm
500,000) or more, to the Court of Appeal.".
(2) in subarticle (3) thereof immediately after the words "in connection with appeals to the" there shall be added the
words "Court of Appeal or to the" and immediately after the words "Court of Appeal (Inferior Jurisdiction)" there
shall be added the words ", as the case may be, ".
Amendment to the Value Added Tax Act.
Cap. 406.
Amendment of article 47 of the principal Act.
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Amendment of article 48 of the principal Act.
Amendment of article 56 of the principal Act. Cap. 473.
Amendment of article 58 of the principal Act.
Amendment of article 63 of the principal Act.
"(5) The Commissioner may, at any time within the period specified in subarticle (4), request any person to produce,
or may remove from any person, including a third party, the records, documents, accounts and electronic data required to be kept
by him in virtue of this article and to make copies thereof:
Provided that, if there is evidence that after being requested by the Commissioner by means of a notice in writing, that such person
failed to produce without any reasonable excuse any records, documents, accounts and electronic data within thirty days from
the date of service of such notice, such person shall not be allowed to produce such records, documents, accounts and electronic
data at a later stage after the issue of the provisional assessment or assessments or before the Board of Appeals or in any Court
of law:
Provided further that when reliance is placed on any other person to perform any task, the fact of that reliance or any delay or inaccuracy
on the part of the person relied upon shall not constitute a reasonable excuse for the purposes of this subarticle.".
"(3) The running of the period referred to in subarticle (2) shall be interrupted by a demand note served through registered post by the Commissioner or by any judicial act filed by the Commissioner before the expiration of such period demanding the payment of the amount claimed.".
Act there shall be added the following subarticle:
"(5) Where it appears to the Commissioner that it is necessary for the protection of Government revenue, he may, at any time,
under conditions approved by the Minister, require a taxable person, as a condition for that person to supply goods or services,
to give such security, or further security, for that amount
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and in such manner as the Commissioner may determine, for the payment of any tax that is or may become due by him under this Act.".
"(d) supplies goods or services having failed to provide the security requested by the Commissioner under article 63(5),".
(a) in paragraph (o) for the words "issued or approved by the Commissioner," there shall be substituted the words
"issued or approved by the Commissioner;" and immediately thereafter there shall be added the following new paragraph:
"(p) being a credit or financial institution which supplies money or grants credit by way of a loan account facility to a
customer in connection with supply of goods or services by third parties to that customer for construction, re-construction, repair,
refurbishment or maintenance of immovable property or for fixtures related thereto, and which effects payment for such goods
or services directly to the vendor or supplier by the debit of the customer's loan account, on the basis of supporting documents,
including contracts, invoices, receipts or similar documents, submitted by the customer or by or on behalf of suppliers, contractors
or other third parties, and which fails to inform the Commissioner of the names and VAT registration numbers of the said suppliers,
contractors or other third parties to whom it has made payments, in the form required by the Commissioner, as well as of the amounts
of such payments, by not later than the end of the calendar quarter immediately following the calendar quarter during which it made
any payment as aforesaid,"; and
(b) from the words "shall be guilty of an offence and shall," to the words "or to both such fines and
imprisonment." there shall be substituted the following "shall be guilty of an offence and shall, on conviction, be liable
to a fine (multa) of not less than three hundred liri and not exceeding one thousand five hundred liri and, except for paragraph (p), to a further
fine (multa) equal to ten times the endangered tax or to
Amendment of article 76 of the principal Act.
Amendment of article 77 of the principal Act.
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imprisonment of not more than six months or to both such fines and imprisonment.
In addition, on a request by the prosecution, the court shall order the offender to comply with the law within a time sufficient
for the purpose, but in any case not exceeding one month, and, in default, the offender shall be liable to the payment
of a further fine (multa) of not less than two liri and not exceeding ten liri for every day on which the default continues after the lapse of the time fixed
by the Court.".
Amendment to the Eco- Contribution Act.
Cap. 473.
Addition of new articles to the principal Act.
(2) The provisions of article 24 shall come into force on such date as the Minister responsible for the environment may, by notice in the Gazette, establish.
"Power of competent authority to issue assessments.
(2) An assessment issued in terms of subarticle (1) shall not relieve the person who has not furnished a return or the corrected
return, as the case may be, from his obligation to furnish the return and from his liability to any or to further
administrative penalties due in terms of this Act.
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(3) The power of the competent authority to issue an assessment includes the power to issue an additional or revised assessment
within the same time limits and to cancel an assessment so issued.
Assessments. 13B. (1) An assessment issued in terms of article 13A shall be made in such form and contain such particulars as the competent authority may deem appropriate.
(2) An assessment may be issued by reference to such information, estimates or criteria as the competent authority may, in its judgement,
deem appropriate.
(3) Where an assessment is issued any amount of eco-contribution indicated in such assessment shall, except if and to the extent
that the assessment is cancelled or revised, be deemed for the purposes of this Act to be and to always have been the eco-contribution
properly due and chargeable with respect to the period to which the return relates.".
(a) for the words "of such criminal offence." in the proviso thereto there shall be substituted the words "of
such criminal offence:"; and
(b) immediately after the proviso thereto there shall be added the following new proviso:
"Provided further that in all cases where the competent authority imposes an administrative penalty in terms of the Act, it shall
be payable in addition to the eco- contribution properly chargeable and due under the Act.".
"Appeals. 20. (1) The procedure to be followed in relation to appeals against an assessment issued and administrative penalties imposed by the competent authority shall be regulated by the provisions of this article.
Amendment of article 14 of the principal Act.
Substitution of article 20 of the principal Act.
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(2) A person who receives and is notified of an assessment in terms of article
13A or is notified with a judicial act referred to in article 18(2) may, within thirty days from the date of such notification,
lodge an appeal before the Appeals Board objecting to the amount of eco-contribution and administrative penalties so fixed:
Provided that an appeal shall not be valid unless:
(a) the return for the period in respect of which the assessment is issued or the penalty has been imposed, or a copy thereof,
has been submitted to the competent authority;
(b) the amount of the eco- contribution which is not in dispute, if any, due by the appellant, has been paid; and
(c) a payment of such administrative fees as may be prescribed has been made.
(3) The Appeals Board shall not annul an administrative penalty as aforesaid unless such penalty cannot at law be imposed in the
circumstances of the case, or cannot at law be fixed in the amount established by the competent authority, due account being given
to the principle of proportionality.
(4) The Appeals Board shall, without delay, set down the appeal for hearing at an early date, which date shall in no case be later
than sixty days from the date of the service of the appeal on the competent authority.
(5) The appeal, and the notification of the date fixed for hearing, shall be notified to the competent authority without delay,
and the competent authority shall file its reply thereto within thirty days from the date of the notification of the appeal.
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(6) The decision of the Appeals Board shall, upon becoming res judicata, be deemed to be a decision of the Appeals Board equivalent to a decision of the First Hall of the Civil Court ordering payment by
the appellant of the eco-contribution and administrative penalty as confirmed or reduced.
(7) Any of the parties to the proceedings before the Appeals Board shall have a right of appeal to the Court of Appeal in accordance
with article 23.".
"(1) The nomenclature of the Tariff is based on the nomenclature for the classification of goods in the Harmonized Commodity
Description and Coding System 1983 (hereinafter referred to as the Harmonized System) current at the time of coming into force of
this Schedule, as may be amended from time to time, and shall be interpreted in accordance with the Explanatory Notes to the Harmonized
System published by the Customs Co-Operation Council, Brussels:
Provided that notwithstanding any change in any HS Code Number, all products falling within the descriptions provided for in the Schedule
shall remain subject to the provisions of this Act.".
Amendment of note (1) in the First Schedule to the principal Act.
The objects of this Bill are to implement various Budget measures and other administrative measures.
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