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ACT No. XXXII of 1981 AN ACT to provide for the payment of excise duty on machine-made gold and silver articles_ BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament (dutydot)

8 Articles / Provisions · Malta

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Table of Provisions (8)

Preamble Art. 1 Short titJe. Art. 2 Defioitiol1. Art. 3 Exeise duty 00 machine-made gold or silver articles. Art. 4 Delegation of powers by Art. 5 Certain Art. 6 Duty DOt Art. 7 Evasion of

Statutory Text (8 Articles)

Malta Government Gazette — Act 1981 32 — ACT No. XXXII of 1981 AN ACT to provide for the payment of excise duty on machine-made gold and silver articles_ BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament

Preamble — ACT No. XXXII of 1981 AN ACT to provide for the payment of excise duty on machine-made gold and silver articles_ BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament Open official source

I assent.

(L.S.)

ANTON BUTTIGIEG

President

4th August, 1981

ACT No. XXXII of 1981

AN ACT to provide for the payment of excise duty on machine-made

gold and silver articles_

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:-

This Act may be cited as the Excise Duty (Gold and Silver

Malta Government Gazette — Act 1981 32 — ACT No. XXXII of 1981 AN ACT to provide for the payment of excise duty on machine-made gold and silver articles_ BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament

Art. 1 Short titJe. — ACT No. XXXII of 1981 AN ACT to provide for the payment of excise duty on machine-made gold and silver articles_ BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament Open official source

Articles) Act, 1981.

Malta Government Gazette — Act 1981 32 — ACT No. XXXII of 1981 AN ACT to provide for the payment of excise duty on machine-made gold and silver articles_ BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament

Art. 2 Defioitiol1. — ACT No. XXXII of 1981 AN ACT to provide for the payment of excise duty on machine-made gold and silver articles_ BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament Open official source

In this Act, unless the context otherwise requires -

"Comptroller" means the Comptroller of Customs, and, to the

extent of any delegati on made in accordance with the provisions

of section 4 of this Act, includes any person so delegated�

"Minister" means the Minister responsible for Customs.

(l) There shall be charged and levied by the Comptroller

Malta Government Gazette — Act 1981 32 — ACT No. XXXII of 1981 AN ACT to provide for the payment of excise duty on machine-made gold and silver articles_ BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament

Art. 3 Exeise duty 00 machine-made gold or silver articles. — ACT No. XXXII of 1981 AN ACT to provide for the payment of excise duty on machine-made gold and silver articles_ BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament Open official source

on account of the Government. on every artic1e of gold or silver

manufactured in Malta, principally by machinery, an excise duty at the

rate of fifty per centum of the value of such artic1e established in

accordance with the provisions of subsection (2) of this section.

(2) The duty shall be charged on the value of the gold or

silver contained in such artic1e as established by the Consul for Gold

smiths and Silversmiths. Such value shall be equivalent to the value of

the gold 01' silver content in such artic1e calculated at the price for gold

or silver under the Goldsmiths and Silversmiths Ordinance applicable on

the day in which such article is delivered to the Consul for valuation for

the purposes of this Act.

The provisions of this section shall not apply to coins

(3)

or medals

issued or manufactured by the Central Bank of Malta.

The Comptrol1er may, in writing and sub j ect to such !imita

Malta Government Gazette — Act 1981 32 — ACT No. XXXII of 1981 AN ACT to provide for the payment of excise duty on machine-made gold and silver articles_ BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament

Art. 4 Delegation of powers by — ACT No. XXXII of 1981 AN ACT to provide for the payment of excise duty on machine-made gold and silver articles_ BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament Open official source

tions as he may think fit. delegate to any officer serving in his depart

Comptroller.

ment, any of the rights, duties, powers and other functions vested,

conferred or imposed upon him by this Act.

Malta Government Gazette — Act 1981 32 — ACT No. XXXII of 1981 AN ACT to provide for the payment of excise duty on machine-made gold and silver articles_ BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament

Art. 5 Certain — ACT No. XXXII of 1981 AN ACT to provide for the payment of excise duty on machine-made gold and silver articles_ BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament Open official source

The provisions of sections 20, 21. 22, 24, 26, 27, 28, 29 and

provisions of

34 of the Excise Duty (Crown Corks and Non-a1coholic Concentrates)

Ordinance, J 961 shall apply mutatis mutandis.

Malta Government Gazette — Act 1981 32 — ACT No. XXXII of 1981 AN ACT to provide for the payment of excise duty on machine-made gold and silver articles_ BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament

Art. 6 Duty DOt — ACT No. XXXII of 1981 AN ACT to provide for the payment of excise duty on machine-made gold and silver articles_ BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament Open official source

( l) No duty paid under this Act on any gold or silver article

ref und abl e.

disposed of in Malta shall be refunded to the manufacturer thercof

Provided that a drawback of the duty paid in accordance with

the provisions of this Act shall be allowed in respect of duty on any

gold and silver artic1e on its exportation from Malta or transfer to a

Duty Free Shop licensed under the Duty Free Shop Regulations, 1 974.

(2)

The payment of drawbaek shall be subject -

(a) to the produetion of sueh documents and to the making

by the manufacturer of a written decIaration in sueh forn1 or

manner as the Comptroller may require; and

(b) to the fulfilling by the manufaeturer of sueh conditions

as the Minister may by regulations prescribe.

Every person who is in any way eoncerned in any fraudulent

Malta Government Gazette — Act 1981 32 — ACT No. XXXII of 1981 AN ACT to provide for the payment of excise duty on machine-made gold and silver articles_ BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament

Art. 7 Evasion of — ACT No. XXXII of 1981 AN ACT to provide for the payment of excise duty on machine-made gold and silver articles_ BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament Open official source

duty.

evasion or attempt at evasion of duty leviable under this Act shall be

guilty of an offence and shall on convietion be liable to a fine (multa)

equivalent to the aggregate of the amount of duty payable on the goods

and double the value of the goods or to a fine (muLta) of twenty-flve

pounds whichever shall be the greater or to imprisonment for a term

not exeeeding two years or to both such fine and imprisonment. The

forfeiture of the goods shall follow upon such eonviction.

Passed by the House of Representatives of Sitting No. 531 of the 29th July, 1981.

C.AGIUS

Speaker

C. MIFSUD

Clerk to the House of Representatives

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