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AN ACT to amend the Value Added Tax Act, (Cap. 406)
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:-
(a) the article shall be re-numbered as subarticle (1) thereof;
Short title. Cap. 406.
Amendment of article 52 of the principal Act.
and
(b) immediately after subarticle (1) thereof as re-numbered, there shall be added the following new subarticle:
"(2) Any person who transports goods in the course of an economic activity, on his own behalf or on behalf of or to third
parties, shall be in possession at any time of a tax invoice or a delivery note or a transport document showing a description of
all the goods being transported, the value of the goods, the unit quantity, the date of the delivery, the destination address, the
name and address and value added tax registration number of the supplier and the name and address and value added tax registration
number of the person to whom the supply is made. In the course of an inspection of the means which is transporting the goods, a copy
of the aforementioned document shall upon demand be produced to the Commissioner or to any other officer authorised by the
Commissioner. A person who fails to produce a document as required in accordance with the
C 610
Amendment of article 53of the principal Act.
provisions of this sub-article or whose goods are not found to be in agreement with the said document, shall be guilty of an offence against this Act.".
"to enter and inspect any premises where an economic activity is carried on or suspected to be carried on or where any goods, assets, books, records or documents relating to such activity are kept or suspected to be kept, and to stop, enter and inspect any means which is transporting goods or any means for the transport of goods, to direct the delivery of the said means to another location and to open the said goods to verify the quantity and value of goods with invoices, books, records or documents relating to such goods to determine whether or not value added tax has been accounted for under the provisions of this Act;".
The objects of the Bill are to impose a duty for goods in transit to be support by the necessary documents.
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URL: http://www.worldlii.org/mt/legis/laws/tvata2007n101300