ACT No. XXXI of 1988 AN ACT fu.rther 10 amend The Income Tax A ct, 1948 BE IT ENACfEO by the President, by and with the advice and consent of the House of Representatives, in this prescm Parliament assembled, and by the authority of the sa me, as follows:-

I assent.

(L. S.)

P AU L X UEk EIl

Acting Prcsidem

18th November 1988

ACT No. XXXI of 1988

AN ACT fu.rther 10 amend The Income Tax A ct, 1948

BE IT ENACfEO by the President, by and with the advice and

consent of the House of Representatives, in this prescm Parliament

assembled, and by the authority of the sa me, as follows:-

I. (1) This Act may be cited as the Income Tax (Amendment)

Act , 1988 and sliall be rcad and construed as one with the Income Tax

Act. 1948. hereinafter referred to a~ "the principal Act".

(2)

The provisions of th is Act shall come into force as

follows

(a) Ihe provisions of th is sectioll and of section J and of

sections 7 to It shall come into force upon the publication of this

Act in the Gazene; and

(b) the provisions of section 2 and of sections 4 to 6 shall

come into force as from the 1st January. 1989. in respect of the

)'car of asessmcnt comme ncing on that date and of subsequent

years of assessment,

(1) Da n I·AII Jisla' JisscJjah I-All la' 1-1988 h jemenda I-All Y'lOIuhl-qosor

dwar it-Taxxa fuq I-Income. u ghandu jinqara u jiftichcm haga wanda "bid" fi>. .. bh.

ma' I-At! ta' 1· ]948 dwar it-Tana fuq I-Income, hawnh ek k ii.jed 'il An NfU . UV

qudctiem imsejjah "I-All principali".

,. "I·['W!

(2) Id-dispoZizzjonijic\ ta' dan I-All ghandhom jibdew

isthhu kif gej

(a) id-dispoiiujonijiet la' dan J-arli kolu uta' J-arliltoli 3 u

ta ' l-anikoli 7 sa 11 gbandhom jibdew isehhu hekk kif dan I-All

jigi ppubli kat m-Gauctta; u

(b) id-dispo:i:iujonijiet ta ' I-art ikolu 2 uta ' I-arti koli 4 sa 6

gl'tandhom jibdcw isehhu mill-cwwel ta' Jannar, 1989, dwar is-sena

ta' stima li tibda fdik id-data u dwar is-snin ta' stima ta' wa ra,

Immedia tely after the proviso to subsection (I) of section

5 (lfthe principal Act, there shall be added the following proviso

"Provided further that in the case of any person who is charged

to ta~ at the rate of 15 cents in the Lm as laid down in subsect ion

(5) of section 25 of this Act, the ta~ shall be payahle only on any

income arisi ng in Malta and on any amount of income arising

outside Malta and received in Malta:',

J. For subsection (5) of section SA of the principal Act. there Amendmen,oI

sh .. 1l be substituted the following

"(5) The provisions contained in paragraph (a) of sub-

section (l) of this section shall not apply to the income of allY

body of persons arising from activ iti es rela ting or ancillary to

o il-prospecting, banking, sound or television broadcasting, film

renting or insurance (excl uding oommissions derived from the sale

of insurance by bodi es of persons residing in Malta).",

Minflok is-subarlikolu (5) la']-artikolu SA la'l-AII principali.

gTlandu jidhol dan li gej

"(5) Id-dispoiizzjonijict li jinsabu fil-paragrafu (a) las-.

subartikolu (1) ta' dan I-artikolu ma ghandhomx japplikaw ghall-

income ta' ~i korp ta' nies li jinqala' minn al1ivilajiel li ghandhom

x'jaqsmu ma' jew li huma anCillari ghat-tiftix ta' kjt , gha! xogliol

bankarju, xandir his-sm iegh jew bit-televizjoni, klri ta' films jcw

xoghol ta' assigurazzjoni (barra minn kummissjonijiet li jinqalghu

mill-bejgh ta' assigurazzjoni minn korpijict ta' nics 1i jirrisjcdu

f Malta)." .

Subsection (1) of section 8 of Ihe principal Act shall be

amended as follows

(a) for paragraph (c) thereof there shall be substituted the

following

"(c) the interest accruing to any person who IS nOl

resident in the Island on any deposit held in a bank in Malta

Prov ided that the exemption under this paragraph shall

not apply ~

(i) in respect of any year in which the said person

is engaged in trade or business in Malta through a

permanent establishment situated therein;

(ii) unless the Commissioner is satisfied that the

pe rson to whom the interest ae<:fues is the bendicial

OWJler thereof;" ; and

(h) for paragraph (m) thereof there shall be substituted thc

fo llow ing

"(m) the interest which, but for the provisions 01 Im s

paragraph, would be included in the IOtal income of an

individual, paid in the year i mmediatel~ preceding an~ ~ear

of assessment by an~ locally registered Bank in respect of

every fixed deposit in the name of such individual o r in the

name of any other person in respect of whom such individual

is entitled to a perwnai deduction under paragraphs (a) and

(b) of subseetion (1) of section 2Z of this Act, provided th at

where in any such year the interest paid as aforesaid in relation

to such individual or to such othcr pcrwn exceeds eighteen

Maltese liri , the provisions of this p;oragraph shall not apply

to the amount of the excess;".

Section 22 of the principal Act shall be amended as follows: A .... od""'n' of

0«'1"'" l;! of ,I><

(a) immediately after paragraph (a) of subsection (I) the reof p,;""",,1 ACI.

there shall be added the following provisos

"Provided that subject \(I the provisions of paragraph (a)

of subsect ion (1) of section 25 o f this Act, such individual

shall be allowed a further deduction of one hundred Maltese

liri where both he and his wife derive income subject to tax

under paragraph (a) or (b) of subsection (I) of section 5 of

this Act

Provided further that where the wife's income is less Ihan

one hundred Maltese liri, such further deduction shall be

restricted to an amount equal to the wife's income;~;

(b) for the pro~iso to paragraph (a) uf subsection (4) the reof

there shall be substituted the following

"Provided that , subject to the provisions in the next

following paragraph, no such deduction shall be allowed -

(i) if the individual wa, domiciled in Malta or

ordina rily resident in Malta before the first day of

January, 1958; or

(ii) if the tax upon the cha rge abl e income of the

indi~idual is charged at the rate stipulated in paragraph

(b) of subsection (4) of section 25 of this Ac .. ...

(a) Minnufih wara I-paragrafu (a) [as·subarti kol u (1) tieghu

gliandhom jidhlu dawn il·provisos

" l:i:da bla hsara ghad-dispoZizzjonijic[ tal·paragrafu (a)

tas-subartikolu (1) ta' I·ar[ikolu 25 ta' dan I·An , dak I·

individwu ghandu jkullu tnaqqis ichor la ' mill lira Maltija fcjn

k...,m", hu kif ukoll maTlU ikunu jik~bu itKome li j k un ~u!i,gCtl

ghal-taxxa skood il -pa ragrafu (a) jew (b) las-s uba rtikolu ( I)

ta' I-arlikolu 5 ta' dan I-At!

lida wkol! mc\a ]·illcomt tal-mam jkun inqas minn miu

lira Maltij a. oak it-tnaqqis ichor gha ndu jkun r;melt ghat

ammon! I; jkun daqs I-income tal -mam;" ;

(b) minfto k il-proviso li hcmm gha!l-paragrafu (~) las-

subartikolu (4) tieghu ghandu jidhol dan li gej

"IMa, bla hsara ghad-dispoiizzjonijie\ li hcmm fil-

paragrafu li jahbat sew sew wara dan, cbda tnaqqis bhal dan

ma jkun permess -

(i) jekk l-individwu kien domiciljat rMalta jew

ordinarjamem resident; rMalta qabcl J-ewwc! gumma

la ' Jannar , \958;jew

(iil jckk it-taxxa fuq I-income taxxabbli ta' ].

individwu ligi ntaxxata biT-rata sti pulata fi l-paragrafu (b)

las- subartikolu (4) ta' l-artikolu 25 ta ' dan I-Atc ...

L-artikolu 25 ta' I-Att principa u gnandujigi emendat ki f gej

Em<odo .. '

!-..nikolu 2S .. '

(a) mal -paragrafu (a) tas-subartikolu (I) tiegl'lu , gl'landu j .... ttpriOCipoli.

jizdicd dall il -proviso gdid li gcj

" Iida fil -klli ta' individwu Ii jkun intitolal ghal lIlaqqis

ichor la' mill lira Malti;a jcw ta' xi ammOIll ichor inqas, kif

ikun il -kaz, skollu id-disiX'zizzjonijicl ta' I-ewwcl u I-tieni

provisos li hemm ghall -paragrafu (a) la5-subarlikolu (1 ) la'

I-a rtikolu 22 la' dan I-All, I- ikbar ammonl ta' laxxa li jiSla'

jilllaqqas b'kollscgwcnza ta' uak it-lIlaqqis idior ma ghanuux

jeUcdi I-erbghin lira Mallija;'";

(b)

minHok is-subartikolu (4) ticghu ghanuujidhol uan li gcj

" (4) Minkcjja d-dispoi.izzjollijict tas-subartiko lu (I) la '

dan I-artikolu, il-taxxa fuq I-income taxxabbli ta' kull

individwu li jkun ingha ta pcrmess gha l residcnla lal'lt 1-

artikolu 7 la' I-A tt la' 1-1970 dwar I-Immigraujoni ~

(a) Il-erbatax jcw wam I-crb at ax ta' Novcmbru,

1972, izda qabcll-cwwel ta' Jannar , 1988, gl'landha tigi

ntaxxata bi r-rat; li gejjin

(i) fi l-kaz ta' dak l-individwu li jkun inlilolat

ghat tnaqqis lal'll il-pamgrafu (a) tas-subanikolu ( \)

la ' I-arti kol u 22 ta' dan I-An ghall-istcss sena ta '

slima -

Ghal kull Lm fuq I-ewv.·cl Lm100

lOc

Gl'lal kull Un fuq il-Lm200 ta' wara

lSc

Gl'lal kull Lm fu,! il-Lm2OO ta' wanl

20c

Ghal kull Lm fuq I-Lm400 ta' wara

22c

Gl'lal kull Lm fuq is-Lm700 ta' wara

2Sc

30c

Ghal kull Lrn mill-bqija

(ii) fil-klli ta' kull individwu ichor bhal dak -

Ghal kull Lm fu,! I-cwv.'el I-mlOO

Se

Ghal kull Lm fuq il-LmlOO la' wara

&

Ix

Ghal kull Lm fuq J- Lm400 la ' wara

20c

Ghal kull Lm fuq iJ-Lm500 la' wara

G hal kulJ Lm fuq is- Lm700 la' wa ra

251'

30c

Ghal kull Lm mill'bqija " " "

lida I-inqas lana li ghandha li lhaJl as lahl dan iJ-

paragrafu minn ~i indillidwu bhal dak dwar ~i sena la' slima

Ikun la' cif lira Mall ija;

(b) fl-ewwcl jew wura l-e_'clla- Jannar, 1988, ghandha tigi

nt anata

(ll fiI-kai la' income barra minn iucome imsemml

fis-subpal" .. gr..lfu (ii ) la" clan il-paragrafu _ bir-rata la' Ix fuq

kun Lm la ' l-income t3xxabbl i

Iida I-inqas lana I[ ghandlu. tiltlallas tahl dan

is-suhp,uagmfu minn ~i indillidwu bhal dak dwar Ki sena

ta' 5tima ghandha tkun. wara 1i jigi tkunsidral xi helsien

minn laJUla doppja li dak I-,"di~idwu jista' jkun intilolal

ghalih, ta' cif lira Mahija

(ii ) fiI-ka.i: la' inrome denllat minn Malt a u l a~xabbli

lah t i J-p~lragrafi (a) u (hJ tas-suha n ikolu (I) la' I-arl ikolu 5 la-

dan I-A ll, bhala ;,rrome laxxabbli sepamr bir-rati mse mmija

fis-sub,mikolu (11 la' dan I-a rhkolu , minghajr Inaqqis

pcl"SUnali .~ ;

((:1 minllufih wara s·,uI>.1rtikolu (4) ticgtlu ghandu jidtlol d,1Il

is-suha rl ikolu ~did I; g.ej

" (5)(;I)(i) [l-tllxXa fuq I·income taxxahhl i ta" kun

individwu mwieled I'Malta Ii. wara li jkun emigra jku n

irritorrm hhala resident f Mall" "'ara l-c".,..ci ta' Jannar , 19&1_

ghandha ligi ntaxxata hir-rali msemmija fiH ubarlikolu ( I) ta'

dan J·artikolu, jew jetk hcH. jaghkl. u sa tcmm dik '·gha.i:la

mu Ihitx ri nunzjam millnu _ h"rala ta' ISe fuq kull Lm fuq

I-inco'"l' tio;-ghu Il\_~~ahhli h,ITnr minn irlCQme imsemmi fis·

suhpar<lgrafu (ii) m' dan il-panr,grafu, L-ghatla rmcmmija ma

ghandhiex I .. rg.~ ' lintub ~al ad;ITha rkun giCI rinun1.jala

lidll d-dispotiu:joni jiel 1<, ' dan is-suhartikolu ghandhom

japplikaw bi~ mcla indi"idwu bhal dak jipprOll3 gbas-

sodisfa:a:jon lal-K ummissarju iII i ;ew

(a) fil -kat rejn kie n anwalment jirrisjo:d, harra

minn Malta ghal pcrjodu 11)tali ta' ghoxrin sena li jigu fi

tmien pcrjodu la- ham sa w ghoxrin sena Ii jigu 'label

l-c_-el jum las-scna la" slima li fiha I-individwu jinitoma

hhal3 residenti f Malta wara l-cwwcl jum la' Janllar. IQ~,

ikun irteva f Malta ghal darba wahda Jew iktur drabi

m3lul is~ na Ii ligi minnufilt qabel is-soena tu' slima

ammonl la- mconl(' ta' mhux anqas mi nn :lin clef liril

Maltija li jorigina minn barra mill-G!ira u li jkun

taxxabbli skond id-dispoiizzjonijict ta' dan I-A tt , b'dan

ilIi fiI-kai ta' pcrsuna miUewga I·ammont la' income

imsemmi ta' sill clef lim Maltija ghandu jiidicd b'clf lira

Maltija dwar kull qarib dipcndenti inkluia I·mara: jcw

(b) rejn m:. jkunx ta' nazzjonalilil Maltija u ma

jkunx jisM:>disf'l I-pc rjodu la' rcsidenla barr~ minn Malta

imsemmi fil ·paragrafu (a) ta' dan il'proviso, ikun

Jissodisfa kundi lljoni jiei bhal dawk st~bbiliti mill-

Ministru rcsponsabbli ghall·immigmzzjoni taht I·artikolu

7 ta' l-An la' 1-1970 dwar I-Immigrazzjoni, gflall·hrug la'

pcrmcss ghal rcsidenza skond ma jkun jczisti filwaqt tar-

ritorn ta ' dak I-indi,-idwu rMalta

lid:. wkoll I_in<ps ta~xa li ghandh3 tithallas "'inn xull

individwu hllal dak ghal kull sena ta' stima li f,ha I-individwu

jaghiel ti jhaltas bir-rata ta' 15e fuq kull Lm ghandh~ Ikun,

wara li jil).i kkunsidrat xi helsien minn taxxa doppja li dak

l-individwu jisla' jkun intitolat ghalih, ta' elf lira Mallija,

(i i) Fil-kai ta' income derivat minn Malla u

taxxabbli tah! il-paragrafi (a) u (b) tas-subartikolu (1) ta'

I-artikolu 5 ta' dan I-All, dak I·income jitqics li

jikkostilwixxi income taxxabbli li gflandu jigi taual

separatame nt bir·rati msem mija fis·subanikolu (1) la'

dan l-artikolu minghajr tnaqqis personali.

(b) Fil-kai tal-mew! la' xi individwu li hu intaxxat

hir· rata ta' 15c fil-Lm taht id-dispozizzjonijiet tal·

paragrafu (a ) tal-proviso ghas-subparagrafu (i) tal-

paragrafu (a) ta' dan is-subartikolu , I·annla tkun

intitolala li taghiel li tigi intaxxata bl-istcss mod u taht

l-isICSS kundi zzjonijict bhall-mejjet iewgha u, sakemm

dik l-ghazla ma figix rinunzjata minnha, hi Ikun

ikkunsidrata li ssodisfat hi Sless it-perjodu ta' assenza

minn Malta li jikkwalifikaha hemm stipulal. "; u

(d)

minllok is-sllbartikolu (12) liegl'lll, ghandu jidhol dan I1

··(12) Minkejj a d-dispoiizzjonijiel !-ohra la' dan

l-artikolu, itda bla 1'Isara tad-dispozizzjonijiet tas ... ubartikolll

(6), il-Ministru responsabbli ghall-finanzi jista' jordna b'awi!

ippubblikat fit-Gazzctta, li ghal prattititil u ekonomija

(a) fit-kat ta' likwidazzjonijict ghat taxxa li ma

tkunx itjed mill-ammont specifikat Il-imsemmi awii, ma

ssirx il-likwidazzjoni: u

(b) biex jifflSS3 l-incomt' taxxabbli la' kllll persuna u

I-ammont la' taxxa li ghandha tilhallas u anke bie~ ipaCi xi

ammonti ta' taxxa dig.1 mhallsa, il- Kummissarju jista' jiid

Jew maqqas kull ammont ghad-dritt lejn I...:.qreb lira

Maltija.".

7, Minflok is-subartikolu (2) la' I-an ik olu 37 la ' I-An principali.

gha ndu jidhol dan li gcj

"Mcla persuna suggella ghaHaxxa ma Ikunx irccvicI I-a\"\'iz

imscmmi fis-subarlikolu (I) la' dan 1'3rlikolu dW3r ~i sena la' Slima

Ji ghaliha Ik un hckk 13xxabbli , ikun dmir la' dik il -persuna li

Igharraf lill-Kummis.sarju illi hija hekk laxxabbli u li laghli prospcn

la' I-income ,kond is-subanikolu (I ) la' dan I·arlikolu mhux iklar

lard mil-30 la' SCllcmbru, 1989 dwar is·~na la' Slima 1989 jew snin

la' slima la' qabcl. u dwar is-snin la' slima wara s-scna la' slima 19l!9

li Igharraf lill·Kummissarju illi hija hckk laxxabbli mhux ik,ar lard

mill -3! la' Marzu. u li lagtlli prospell la·l·income mhux iktar lard

mil-JO la' Seuembru la~·scna la' Sli m3 rClalliv". '".

Section 25 of the principal Act shall be amended as follows

(a) 10 paragraph (a) of subsection (1) thereof there shall he

added the following new proviso

"Provided that in the case of an individual entitled to a

further deduction of one hundred Maltese liri or any lesser

amount, as the case may be , under the provisions of Ihe first

and second proviso to paragraph (a) of subsection (1) of

section 22 of this Act, the maximum amount of lax Ihat may

be reduced as a consequence of such further deduction shall

not exceed forty Maltese liri;";

(b) for subsection (4) thereof there shall be substituted the

following

"(4) Notwithstanding the provisions of subsection (1)

of this section, the tax upon the chargeable income of any

individual who has been granted a residence permit under

section 7 of the Immigration Act. 1970-

(a) on or after the fourteenTh day of November,

1972, but before the first day of January, (988, shall be

charged at the following rates

(i) in the ease of such an individual who is

entitled to a deduction under paragraph (a) of

SUbsection (I) of section 22 of this Act for the same

year of assessme nt -

tOe

For every Lm of the first LmlOO

For every Lm of che next Lm200 .

15e

For every Lm of the next Lm200 .

Wc

For every Lm of che next Lm400 .

22c

For every Lm of the next Lm700 .

. 250

. 30c

For every Lm of the remainder

(ii) in the case of any other such individual-

For every Lm of the first Lm 100

, Se

For every Lm of the next Lm100 .

&

For every Lm of the next Lm400 .

15c

Fo r every Lm of the next Lm SOO .

20c

For every Lm of the next Lm 700 .

25c

30c

For every Lm of thc remainder

Provided that the minimum liability payable undcr this

paragraph by any such indiv idua l in respect of any year of

assessment shall be one thousand Maltese liri;

(b) on or after the first dayof J anua ry, 1988 shall be

charged

(i) in the case of income other than that

mentioned in subparagraph (ii) of th is paragraph, at

the rate of 15c on every Lm of the chargeable

income

Provided tha t the minimum liability payab le

under this subparagraph by any such individual in

rcspect of a ny year of assessment shall, after taking

into accoun t any double taxa tion relief to which such

ind ividual may be entitled, be onc thousand Maltese

liri;

(ii) in thc case of income de rived from Ma lta

and chargcable to tax under paragraphs (a) and (b) of

subsection (1) of section 5 of th is A CI . as a separatc

chargeable income at the rales laid down in

subsection (1) of this section without personal

deductions."';

(c) immediately after subsection (4) the reof there shall be

inserted the following new subsection

"(5 )(a)(i) Th e laX upon the chargeable income of any

i"dividual born in Malta " ·ho. "ner emigrating has returned as

resident in Malta after thc first day of January 1988 shall be

charged at the rates laid down in subsection (!) of this section.

or if hc so clects. and until such election is not renounced by

him. at a rate of 15<: in the Lm on his chargeable income other

than income ment ioncd in subparagraph (iiJ of this paragraph.

The sai d clect1<ln may nOl he ;l\"«iled of aga in once it is

renounced

Provided that the provisions of this subsection shall only

apply where such an individu«1 proves 10 the sa tisfaction of the

Commissioncr IhaT cilher

(a) where he had actually resided oubide Malta for

an aggregate period of ,wcllly years fa lling within a perioo

of !wcnt y fi w year<; which precede the tiTS! day ofthe year

of assessment in which the individual returns as resident in

i\1:!l!a after th e ti p;! d~yof January 1988. he has received

in M" lla ,,1 "ne" ,11· m"re timcs during thc }'car immcdiatdy

prewdinj! the vear of assessmen t an amount of income o f

not less than six thousand Ma lt ese liri arising outside the

Island and chargeahle to ta.~ under the provisions of this

Act. provided that in the case of a married person the said

amoun t of inoome of si~ thousand M;these lid ~hall be

increased by onc thousand Maltese liTi in respect of every

dependant relative including Ihe wife; or

(hl where he is nOI a Maltese national and does not

salisfy the p.:riod of residence outside Malta referred to in

paragraph (a) of this proviso. he satisfies conditions

similar to those established hy the r..l inister responsihle for

immigration under section 7 ofthc Immigration Act. 1970

fnr the issue of a residence p.:rmit ;tS existing at the time

such an individual returns 10 Malta

Provided furthe r that the minimum liability of any such

individual for any year of assessment in which the individual

elects to pay at the rate of ISe in the Lm shall. after taking inlo

accoun t any do uble taxation relief to which such individual

m;ty be entilled. be one thousand Maltese li ri.

(ii) In the case of income de rived from Malta and

chargeable to tax under paragraphs (a) and (b) of

suhsect ion (I) of scction 5 of Ihi, Act. such income shall

be deemed to constitute chargeable income 10 be taxed

separale ly at the ' ;ttes laid down in suhsection (1) of this

section wit hout personal deductions.

(b) In the event of the decease of any individual

who is charged 10 tax at the rate of 151' in the Lm under the

provi5ions of pa';tgraph (a) of the proviso to

subparagraph (i) of paragraph (a) of this subsection. thc

widow shall be entitled 10 elect 10 be ch arged 10 tax in the

same manner and under the same conditions as hcr late

husband and. until such e lection is nOI renounced by he , .

she shall be considered to have satisfied in her own right

the \ju alifyi ng period of ahsence from Malta stipulated

therein.··: and

(d) for subsect Ion (12) thereof, there sllall be suos\lluted the

followi ng

··(12) Notwiths tanding the other provisions of this

section. but without prejudice to those of subsection (6). the

Mi nister responsible for finance may in the inlerests of

economic e xpediency. direct by notice puhlished in the

G aze tte,lhal

(a) in the case o f small assessments charging tax nOI

exceedi ng an amount specified in lhe said notice. the

assessme nt shall not be raised; and

(b) in determining the chargeable income and the

amount of tax due by any person and in allowing any

sct-offs. the Commissioner may round-up or down any

amouOJ 10 the nearest Maltese li ra ....

For subsection (2) o f section 37 of the principal Act. there shall

be substituted the following

"W here any pef'lOn chargeable with ta~ has not received the

notice mentioned in ~ubsection (I) of this s.e>:tion in respect of any

year of asscssmem for which he is so chargeable. it shall be the duty

of that pcf'lOn to give notice to the Commissioner that he is so

chargeable and to file a re turn of income in accordance with

subsection (I) of this section by not later than the 30th September.

1989 in n:spcct of the year of assessment 1989 Or prior years of

assessment . and for the years of a~se~~me nl after the year of

assessment 1989 to give notice to the Commissioner that he is So

chargeable not later than the J ISI March and 10 file Ihe re turn of

income no t .!ater Ihan the 30th September in the relative year of

assessment ..

In subsection (2) of section 37A of the principal ACI for the

words "of that year:" there shall be substilllted the ""ords "of that year

and 10 file a return in acconlance with subsection (1) of Ihis section nOI

later than the 30th September of Ihat )'ear:" .

For the proviso to subsection (I) of section 57 of the principal Am<nd"",",oI

Act. there shall be substituted the following

" Provided th3lno sueh appeal may be validly entered against

any assessment llnlcss payment of the amollnlOfl he (a~ whic h is not

in displlle has first been made.··.

Section 62 of the principal Act shall be amended as follows

(a) for the proviso to sllbsection (2) the reo f there shall be

sllbst itu ted the following

" Provided that the provisions of this subsection shall not

apply to the income of any body of persons arisi ng from

activi ties relating or ancillary to banking. sound or television

broadcasting. film renting or ins urance (excluding

commi~sions derived from the sale of insurance by bodies of

persons residing in Malta) in respect of the liability of such

body of persons for any year o f assessment preceding the year

ofassessmcnt 1990:'.

(b) for the pro"iS{) to paragraph (b) of subsec tion (3) thereof

(here shall be substituted the following

" f>rovided that the provisions of this paragraph sha ll not

apply to the income of any body 01 persons referred to in the

proviso 10 subsect ion (2) h~reof for any year of asscssmelli

preceding the year of asscssmclli 1989. "

(c) for paragraph (a ) of subsection (5) thereof there shall be

subs tituted the followi ng'

"(a) Any person who contravenes or tatls to comply

wilh the provisions of Ihis section or of any rules made

thereunder shall be liable on conviction to a finc (rnu/ta) of not

les~ lhal1 Lm50 and not ,,"xcecding Lm500 and to a further fine

(mu /la ) of nOt less than Lm5 but not exceeding Lm50 fore'-ery

day during which the offence continues;" and

(d) the pro~iso to paragraph (a) and paragraphs (c), (d), (c),

(f). (g) and (h) of subsection (5) thereof shall be deleted.

11 . I n paragraph (b) of sui:Js<,etion ( I) of section 63 of the principal

Act for the words "thirty days" there shall be substituted the words

"fifteen days" .

Passed by the House of Representatives at Sitting No. !64 of Ihe {j,h Nov~mber.

L AWRENCE GONZI

Spl'ukrr

P. M USCAT T 8 RRIBIl.E

Clerk /0 rhl' HoUlI' of Rl'prl'sl'ntarives

Ippubbl;lr.o, ",;d.[);~irne", .. ·I-I"form ... /OII; _ i<.a>"Ij.a PubliMLd by <10< Vt~ of I"f<><mori<;.,

K",rili<r

Mi'l>uJII n. ISI''''I'O,iio "I-G •• ,," - Pru.~d '" WOO""""",,, PriM"! I'r<u

..... "'- -. ...

Fis'~uba rlikolu (2) la 'J-a rlikolu 37 A ,,,' I·A It prinCipali minflok

il-k!iem .. ta ' dik is-sena:" gh" ndhnm jidhlu I-kliem "'a ' <lik i~·<.Cna " I;

laghli proSpcll skond is-s lI bartikolu ( [ ) la' dan I·arlikolu mhux iklar lard

mil-30 la' SelTcmbru la' dik is-scna:" _

11. Mintlok iI -proviso li hcmm ghas-subanikolu (I) la' I-anikolu

57 la· I·AII prinCipali, ghandu jidhol dan li gej

"Itda ebda appcll bhal dak ma jisl,,' jsir validamcnt minn ~i

slima jdk qabcJ ma jilhallasx I-ammonl lal-Iaxxa Ii dwaru ma

j kunx hcmm kwistjoni. ...

L -anikol u 62 la' I·AII prineip"li ghandu jigi cmend«1 ki f gcj

(a) mintlok iI -prov iso ghas-subarlikolu (2) ticghu shandu

jillholllan ligej

'"[ tda d-dispoi.izzjollijiel la' dan is·subartikolu ma

ghandhomx japplikaw ghall-income la' ,~i korp la' nies li

jinqala' minn allivilajiel Ii gTland hom x'j~qsmu ma ' jcw It

huma aneillari shal xoSTlol bankarju. ~andir bis-smi~gh jcw

biHclc\'ii:jonL kiri la' films jew xogliolla' siguna (barra minn

kummissjonijiel li Jinqalghu mill-bcjgh la' sigurta minn

korpijiel la' nies li jirrcsjcdu fMalta) ghar·risward lar-

respon sabbihala' dak il-korp la' "'~, ghal xi se ll" la' slima

q~bcl is--sena la ' slima 19'JIL "

(b) mintlok il-pro"iso gh~lI·paragratu (h) las-su baniko lu (3)

licghu ghandu jidhol dall li gej

" [ida ll-dispoi:izzjonijicl la' dan il -parag",fu m~

japplik"wx s hall-income la' Xl korp la' nics imsemmi fil -

proviso las-suba rt,kolu (2) la' dan I-artikolu ghal xi sena la '

sl ima qabcl is·sena ta' slima 11189,-'

(e) mint10k il-paragrafu (a) las·sub"nikolu (5) 'icghu

gha!ldu jidh olllan li gej

"(a) Kull pcrsulla Ii likser jcw li lonqo" h Ihares id -

dispoi.injonijicl la' dan I·arlikolu jew la' xi regoli m,,!!hmuia

bis-sahha liegl'lu !ehel ffiela ti nsab hatja multa ta' mhu~ in\j a5

minn Lm50 u mhux itjed minn Lm500 u muila ohra ta" mhux

in qas minn Lm5 itda mhux iijed mi n" LmSOghal kull !l:umata

li mafUlha jkompli T-rcat:" u

(d) iJ-proviso Ii hcmm ghall-paragrafu (a) u I-paragrafi (c).

(d) . (e), (f). {gl u (h ) tas-subartiko lu (5) tieghu ghandhom

jit hassru.

J I. Fil-paragrafu ( I'll tas-subartikolu (I) ta"J-artikolu 63 ta'l -Al1 F.mend . .. '

pri ncipali minno k il -kl iem "tleli" jum" ghandhom jidhlu I- klicm t. l ... ' rt;kolu6J

"hmistax-iI jum",

prinCipal;.

Mghoddi mill · Kamra tud -Dcputati fis-Seduta Nru. 164 tad -9 ta" Novcmbru. JQRS .

L A WR EI'ICE GON Z t

Speaka

P . M USCAT TERRIB1LE

Skrivan tal-Kamra /ud-DepuUlri