ACT No. XIV of 1984 AN ACT fWfM to amrM 1M Inronv T .... Aer. 1941J.

lUI

AnATM.. BAII.BARA

Ptnidenl

2200 June. 1'184

ACT No. XIV of 1984

AN ACT fWfM to amrM 1M Inronv T .... Aer. 1941J.

BE IT ENACTEO by 1M Pn::s.iOnll. by aftd wi!Jl the adrioe md

of Rcprcw:nlaliva.. ;n lbil pre5ent Puliamral

~ t 01 !be Hou$e

URmblcd, lUld by 1M IUlhoriry of lbo: ... me, as 10/1oo;>'E-

I. (II Thil Act may be cited as the IIIa)IDe Tu (Ame:odlDenl)

Act. 1984, and shall be read and oo~......:l as one with tbe Income Tu

Act. 1948. hereinafler reCerrcd 10 as MIlle principal Act".

The following provisiom of this Act shall rome ;nlo force

(2)

as follows

(a) the provisions of s«tions 3. 4. j and of pamgrnph (0) of

section 11 Shall rome into force as from the fint day of JaDuary.

1985. in respect of the year of 85.$e$llmcnl oom~ncing on that date

and of subsequent yean of a~~nl

(b) the proviJioos of 5CC1ioos 2. 6, 1. 8. 9. 10 and 01 pan-

paphs \10) and (el of >0:11,,,, 11 ~hoIl1 l'Olm: IOTO f~ forthwilb.

ucept thai _

til the prQ'l'iJioos or sectioa 2 $hall apply ooly 10 cktails

do<:lared ... any mura filed in

of i _ alld capital _

respect 01 any year of ~ l rommetlcins on or afk<" tbe

tiN day 01 JIDlW')'. 1984;

(ii) !he pnwisioQS of J«tioa I &Il1011_ apply 10 appeals

cnlend befOR the Cltpil)' of thirty da).. • tler !he corni.., into

force of that ll'Ction; and

(iii) the ~ of ~ph Ie) of Rction II lball

DOl apply 10 any oficlJIX' committed before the comins into

fora.: of that pa... gnoph.

For iUbs«lion (4) of ~Iion 4 of the principal Acilhere ,hall be

of <II" substituted the following

"(4)

The provi.iollli of Ihis K<;1ion in reSard 10 secrecy

sh~ll nQI apply 10 information contained in Iny return fik>cl in aceonl-

anee with sections J7UI and 37A of this Act aDd relating to

such details of income and capital assets respectively as prescribe<!

under this ACI.

t4A)

(al

TM Commiw;iOlll'f !hall •.,,,11 year submit to

the S~a~er of the HOU5C of RCJlIUCntativa a =tir>ed slale=m

.how;ng the detail. of illCOme and upi\.81 lI5IlelS dttlarW by each

Member of the Ilouse for lite purpose of thi. Act.

(bl The ComrniuionCT shall np<m a ~ues[ in

"'riling by aoy Member of the House of RepresentaliVllS or by the

editor responsible for. daily or "~kly ~wspaper relliSlered under

the Press Act. 1914. fumish iuch Member or editor wilh the details

of illComc: and capital :wets declared by aoy penon for lhe pur-

poses fA lhi. Act. provided lhal prior to gi";ng sucb informaDon

lhe CommiS!lioner shall nolify .lKh per$On with. C(lp)' fA such

~uesl and

of lhe rt=ply being given ....

J. For par:aVaph (m) of sub6ectioo (I) of ~tioo 8 of lbe priocipal

_Iioo I of "'" Act there shall be substituted the followio&

"(10) lbe interest which. bUl for the provi,iom; of this

paragraph. would be included in the lotal income of In individual.

paid in the year imnlediately pr0ce4ina any y<:ar of aUCSllmenl by

lhe Bank of Vallella and lhe Mid Med Bank in respect of every

deposil fIxed for one year io lhe name of sucb individual Or in the

name of any other pe"",n in respect of whom sueh individual is

enlitled to a pel"$Ollll deduction under paragraphs (a) and (b) of

Sllbscaion (ll of KCliOfl 22 of lhis Act. provided that whert= in any

such year the inlcral paid as afort:Said in rt=1atioo 10 meh individual

or 10 Iiuch other penon esceeds eig/lleen Maltese liri. the provision.

of this paragraph shall nOl apply 10 the amOunl of lhe ellCdlo;".

Section 14A of lhe principal Act shall be amended as

folio....

la) in the provilO 10 subscaion (4) therM for the words ~in

...

escess of five hundr."l and thirty pounds" then: .!Lall be JUbstiruted

lhe worrl. "in esCCS$ of fi"e hundred and forty-five Maltese lirf'.

Cb) in sul>-paraaraph (iii) of paragraph (b) of SUbseclion (5)

lherrof for the words "in ellCClil of five hundred and thirty pounds"

lhere Iiball be subsliluted tbe words "in CllC'elili of five hundred aod

forty.five Mallese liri".

Seclion 22 of the principal ACI ~hall be amended u folloW$;

(I) in paragraph la) of aubseclion (I) thereof for the WOrdli

"one lhousand lwo hundred pouods" there .hall be SUbslituted the

words "one thousaod lwo hundred and thirty Malteae lin";

in subsectiOll (2) thereof -

(b)

(i) for the words "seven hundred and ten pounds" there

shall be subsliluled tile words "seven hundred and thirty

Maltese liri"; and

iii' in the proviw thereto for the words "four hundred

and ninety pounds" there sJu.ll be substituted tbe words "five

hund~ Maltese IIri"; and

(el in lub&ection (6) thereof for the words ~fivc hundred and

thirty pounds" there shall be substituted tile .... ord. "five hundred

lind forty·five MaltC!Ie liri".

For the pro"liO 10 pal'llgraph (bl of iubscctlon (6) of section 25 ",",""om.,,' of

I<I<do. 13 01

of tile principal Act there ,hall be substituted the following;

,II< principal

'".

"Provided thai io the case 0( a body of ~r1Ons the Commit-

lionel5lull DOl m1u« any IIX chargeable lUlder lub-paragraph (i)

of pal'lliraph (a) of tlli. subsection to Ins than Lm! Or Ic1l per cent

of lhe total IU chargeable under the OIber IUbs«tiOll5 of Ibis

section for the relative year of IlSeSSnleOI. whichever illhe greater".

"',no,......., 0'

1. In the serood provisu to section 27 of the principal Act imme·

diately after the word "Commi$!i;ouu" there shan be added the words .",io. 17 of

til< prl... lp>'

"and IInleM lax has aCIU/llIy been paid".

'"

•• Immedialely llt'ler lub5«tion II) of ICClion 51 of the prilIcipal ........._ , 01

....... 11 01

Act tllere man be added the following lIew proYiIO

tho "'.....,.,

'".

"Proyided that no sueh appeal may be Yalidly entered apin§(

any assessment unleu payment of the amount of the tax which is not

in dispute and an amount of not more than ten per cem of the tax

which is in dispute has first been made.".

Section 60A of the principal Act shall be amended .. follows

"

the pm!ent prm·ision shall be re-numbcred as sub5ecti""

(al

HI; aM

(b) immediatdy arle' sub6ection ill therwf as rc-oumbcred

there shall be inserted the following new subsection

"m Where in ae<:ordance with parBlVBph (b) of sub-

section (\) of .section 63. B payment is enforceable agaiwt a

body of pel'lOlU in yirwe of an executiYf: tille, the Com.

missioner may, without the lleed of any otber act. proceed

with sU<:h enfota'lDCnt apinst eYery offICer thereof who i~

peTWlIally liable the",'or in terms of 5CC1ion 31 of this AC1 or

of any rulea made tllereunder.

M

•

Fit-tieni provi!iO Ii hemm gIlall-.artikolu 21 la' I·All priOCipali

minn"fi" wan. J·kliem Hlil1·Kummi$$lllju~ gllandhom jitdiedu l-l,liem "u

kern....;] darba I-taxn rna tkun" fiHau Il'Ia1l"'1",

a. Minnufib wan. HUoonikolu m ta' I... nikolu

~7

la' l·AIl

prinCipii; gllandu jiidied il-proviSQ Adid Ii ~j

"Uda ebda appeH bllal <;ilIk rna jista' j,ir validament minn ~i

~tinta jeU: qabel rna jil1'lallau I·ammont tat·tauaH dW'f11 m. itunx

hemm kwitiljooi u ammont taO mhux iktar minn gllun fil·mi)a tat·

taxx. Ii fuqba ji<un hemm kwistjoni .. •.

lArtikolu 60A la' I-AU pri~ipali gllandu jili emendat kif tej

9,

Cal id-diipotiujoni pt'l'temi gftandba tiii numenla mill-tdid

bIlala Illbanikolu (I): u

illl minnurth wara Hllbartikolu m liegllu kit numerat mill-

&did &!Iandu jidllol iHubanikolu Adid Ii tej

"(2) Meta Ikond il-paragrafu (b) lawubartikolu W la'

I-artitolu 63, hlas jilta' ji!l nfunat kontra tOfP ta' nles hi.-

"'hha ta' litola etekuuiv, il·Kummissarja jista" minaJlajr il-

hliej;a ta' xi alt ichor, jipprocedi b'dak I-infumr kontra kIlll

ulfiejal ta' dalr.: il·korp Ii jkun _ponsabbli gftalih pcnonalmenl

nand I-anikolu 31 taO <;ilI1l l-Au jew xi regoli magftmula his-

sahlla liegllu.".

Itl. Minnok iwubanikolu III ta' I-artikolu 61 taO l-AU prineipali

gIlaooli jidllol dan Ii tei

"(I) Meta jkun ingllato avvit ta' OUc~7.joni jew ta' appell

kOnt.... likwida~jOlli, il·Kummissarja jista'. fid-diskrenjOlli lieallu.

itomm pendenli l-ibir taO mllax inqal minn disghin fij,mija ta' dik

il,parti tat-Iaua likwidata lalltha Ii fuqha jlmn bemm kwistjOlli.".

II,

L-anikolu 62 l.I'I.AU prilleipali p,handu ji;i emcndat kif jl;j

Cal fiKubanikolu (l) liqrtu minflok il-tliem "talolieni uhar

kalendarju" gllandhom jidhlu I-klicm "ta' k:wwd ultar kalclldarju"

minflok iwubartikolu I)) tiegllu gftandu jidllol <!all Ii

(\I)

pj

Barra minn kul! llias la' ta""xa provvltorja Ii jilla'

"(3)

jkollha titllallas skond iwubartikolu (2) ta' dall l-IInlkolu

la) ~ull persuna g/'ia~dha Iagllmel dawll: il-Illuijiet Ii

jitu st:>bbiliti mill_Kummissarju akkont ta' dill: il-\3xxa Ii

l-ill1SC'mmija pel'lillna jkun jooqosha tllallas d....ar xi sena

Ia'slima rdak \-ammont u b'dak ii-mod u fdik id-dala kif

jista' jiAi prnkrin; u

(b! kill! kum~nnija gllandha, mhux iktal \.ard mit_

30 la' Cunju la' kull lIena, Iagll_1 111:11 dWllr il-IaXX3 Ii

jkoUha IMILts iJlu-sena la' !lima Ii libda n~el la'

Jannal la' dik iHena fammonlll jkun daq.I~.}ekk

ikun hemm, tal-Iotal Ial-Iana Ii jll:ollha tltllallu dwar

I-jncome lugllha gIIaHCna Ii Iallbal minnufih qabel dik

iHCna ta' 81ima fuq il-tolal tat·lana provvi'.orja

mllallsa minnha dwar dill: is-Sfna, u kull lnaqqis dwar

lana doppja Ii 1I1lalih dik il-kumpannlja lista' tkun intil'"

!ala dwar ,HeRa la' stima msemmija u kulllana mnaqqsa

minn raa il-gIIajn akond id-dispotiujonijiel la' J.artikoli 26

u 36 la' dan I-All minn dak l-ineom,,

lida d-dispo1,iujOllijiella' dan il.paragrafu rna jappli.

kaW;l IIl1aU-in("Oml: ta' ;Ii korp la' nies irmemml fil-

Prm1'lO gIIawubanikolu (2l la' dan I... nikolu,-; u

fis-suoortikolu (S) liegllu -

(t)

(i) mionufih wara l-paragrafu (a) liegllu gllandu jitdiw

il-proviso tdid Ii ~j

"Itwo mela l.ammont tat-bua provvitorja dovut

skood iwubartikolu (2) t.a' dan I... rtikolu rna jkulU iDqas

minn lIamest ekf lira Mallija. eskluta dik iHaua provvi-

torja dwar laua lik .... idala fuq i~ Ii ma jll:unx pc

dikjarat ~w Ii dwaru ma jkun;l bemm ftehlm mal-llUp<I)'el',

ii-plena la' pritunerija Ill1.andha liA) app!ikala n"ll kat u

liti slabbilita kif provdul fil-paragrafu (d) la' dan iwub-

artikolu."_

(ii) minnufih wara I,paragrafu (b) liegllu g/'iandhom

jitdiwu I-peragrafi todda Ii ~jjin

''It) Minkejja d.<JispoZizzjooijiel lal-paragrafu (b)

il·pl"Otedimenl; dwar xi mil Ii gIIalih jim:feri 1-l;lBragrafula>

la' dan iwubartikolu, gltandhom jilwaqqfu biss ;ell kill!

lana prowitolia u lalla addiu.jOllali nimkien ma'

ammonl iellor ta' lun addizzjonali II Ikun claqs erbgbin

fil_mija la' dit il.tun provvi:iorja tkun tllallsel.

(d) It-tmien ta' pritunerija nuemmi fil-proviso

g!lail-pIlragrafu (a) ta' dan i!l-Subartikolu gllandu jiti

.tabbilll bir,rala la' jum IIllal latH mitt lira Mahija ta'

tun provvitorja Ii Ikun dovula " mhux "kinta \.alit dat

iI-proviso itda rebda kli rna gll.andu jtun it jed minn sin

allur.

(el a-tmien la' pritunerija gltandu. miDgltajr il-

Illiep la' xi Pf'll'OOIimenli, jitnaqqu Irkt, fx; jum 'label

rna jiskadi. isir il-Illas la' l-ammool shih lal-l.UU provvi_

torja Ii dwarba Itun ing/'iat.al ii-plena nimkien IDII-tnu

addiujonali kolilla relalliva Ii Ikun glladba rna tbal1sIt>:.

«I It-lnaqqis ghandu ikun daqs minD ghana disgila

tat-zmien la' prigunerija Ii jkun ghadu rna gIladdiex fil·

jum Ii fih isi. il.hlas imsemmi fil-paragrafu (e) la' dan is-

subartiko!u, [jema jum gIIandu jicqies Ii ikun pan; mif-

mien [i jl<un gIladda.

W Ma ligi kalkolata ebda fraz:zjon; ta' jum Ii jim-

:billa mela jiQ:i ,rabbili! it.tnaqqis.

(h) Ebda !lag,. fil.parngrafi la' qabcl rna ghandba

lucichI'm Ii tellies iiI xi persuna mill-bIas la' xi lana

provvitorja jew laua addiujooali minllabba ;0.:; tmien

la' prigunerija Ii dik il·persuna tlmn gllamlet.".

Mglloddi milJ·Kamra taM>eputati fis-Seduta Nru. 180 tad·19 la' Cunjn, 1984.

DANIEL MICALLEf

SfMIlker

Skrivan tal-Kamro fad·Depli/ali

For ~ubsectioo III of section 61 of the principal Act there ......_ , of

'hall be substituted the fol1owins=

1<1<'..... 61 of

,".

,". "" ...11'0

Whe", notice of obje,:tiOll or appeal agaill.!lt an UIlCS5-

'.(1)

ment lias been si~o. the Commissiooer may. in his discretion.l;c:ep

in abe)"lInce the rollection of not less than ninety per ceot of that

pan of the tax - c r thereunder which is in dISpute:·.

II. Section 62 nf the principal Act sh.all be amended as 'olJo..·.: ............'of

m

thereof for the words "the 5CICOIld 1M ..1...;,.1

(a) io subsoelion

calendar month" there shall be substituted Ihe words "the first M',

calendar month'·

fw ~ubsecljon (3) tbereof there shall be substituted the

following

"\)) Apart from aoy payment of provisional lax which

may be due under subsection (2) of Ihis section -

(3) every person shall make payments to be deter-

mined by the Commissioner On account of the said

person's outstanding liability (0 ta" for any year Qf

assessment in such amount alJd in such manner and on

such dale as may be prescribed; and

tb) every wrnpany shalL not later Ihan tbe 30lh

June of each year, make a payment in respect of its tax

liability for the year of assessment commencing on the

1st January of that Y"3r in an SmQun\ equivalent to the

"xcess, if any. of the aggregate of the tax chargeab~ in

respect of its income for the year immediately precedin~

lhat year of assessment over the aggregate of the provi.

sional la" paid by it in respect of that year. any double

taxation rdid to which such company may be entitled in

respect of the said )'ear of assessment and any tax

deducted at source under the provisions of sections 26

and 36 of lhis Act from such income

Provided that the provisions of this paragraph shall

not apply to the income of any body of persons referred

to in Ihe proviso to subsoction (2) hereof:': and

in snbsection 5 thereof _

(e)

(i) immediately after paragraph (a) thereof there shall

be added the following new proviso,

"Provided that wbere the amount of provisional taJt

due in accordance with subsection (2) of this seetinn is

not less than five thousand Maltese liri, exclusive of such

prllvisional tax in respect of tax assessed on income that

wI.! not declared or agreed to by the taxpa~r. the punish·

ment of imprisonment stlall in every case be applied and

shall be lktennined as provided fOf in paragraph Id)

hereof.".

Iii) intrnediately after paragraph (b) thereof there shall

be added the following new paragraphs

"(c) Notwithstanding the provisions of paragraph

(b) hereof, proceedinl':" in respect of any offence 10 which

the proviso to paragraph (a) herwf refers shall only be

stayed if all outstanding provisional tax and additional

tax together with a further amount of additional tax equi·

valent to forty per centum of such provisional tax has

been paid.

(dl The term of imprisonment referred to in the

proviso to paragraph (a) hereof shall be determined at

the rate of one day for every one hundred Maltese liri

of the provisional tax due and not exclnded nnder thU

proviso but shall in no case exceed six months.

(e) The said term of imprisonment shall. without

the neceSllity of any proceedings, be reduced if, on a~

day before ill npiry. payment il made of tile whole

amount of the provI,ional till in respect of which the

punishment was inniele<;! togdher with all the ",Ialive

numandios additional lax.

10 Tile red..... tion ""all be equivalent to nino-tcnthi

of the term of imprisonment which hu IlOI yet cxpirod

on the day when the payment rcfClTCld to in p"l1Ignopb (el

hereof ill made. which day shall be deemed 10 form part

of the eJl:pired term.

(&) No aorount lob_II be taken of .ny fraaioD of

one day rcJolting from the determination of the reduclioll.

(h) Nothing in the [orego108 palllgraphs of this

IUMection shall be con5ll'ued as 10 relieve any pe'JOo

from the JllIymeol of any provi,ional tu. or Iddit;onaJ

IIll by !'eU01l of Iny term of imprisoolmeol wbich 5IIdI

person has undergone....

.'OlISC of Reprcscntaliv~ at Sitlil\i No. 180 of the 19th June. 1984.

~ by the

D~N1~L

MiCo'll.l.e,

Sf/Mke,

C. MtFsI,I'O

Clfrk to the Ho~e of RapTf!Sfl"loti~'4!5

_ . _T_ . . T__ . . . . _

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