AN ACT 10 Impvu an Exptmdilure wy on Goods and Servica. (sciiniouqi)

I assent.

Cwsu TABONE

President

15th J une. 1990

ACf No. XXU of 1990

AN ACT 10 Impvu an Exptmdilure wy on Goods and Servica.

BE IT ENACrE D by the President, by and with the advice and

conse nt of the House of Representatives. in this present Parliament

assembled , and by the auth ority of the same, as folloW5:-

I. This Act may be ciled as Ihe Expenditure Levy Act , 1990,

and shall come into force on such date as the Minister responsible for

finance may by nOlice in Ihe Gazette a ppoin~ and different dates may

be $0 appointed for different provisions and different purposes of Ihis

DaD [·A II jisla ' jissejjah I-All la' 1-1990 dWHT T /lxxa fuq 1_ UlOiufil-qooo<

Inliq , u ghand u jitxla }sehh fdi\t id-d ata Ji I-Ministru responsabb li ghall - "Mu fU·.eh~.

finanzi jista' b'avvii: fiI·GlIZZCtla jiSlabbilixxi. u dali diffe rent; jistghu

jigu he kk stabbilit i ghal dispotizzjonijicl differenti u gtla ] ghanijie t

different; ta' dan I-A It.

(Artikolu 3)

OXiIetll u Servizzl Skedall

I,

Servizzi rll' I-ivjllggllr

i,s-scrvizzi ko llha , hli ef ghal dawk is-$('lViw moghl ijin 1iI ili

Dipartiment lal-Gvern. mogTltijajcw provdut; minn agent la' I-ivjaggar,

uffiUji lal- Kambju Jew xi pcnuna obra fej n jidhlu hlitijiel la'l-ivjaggar

barra minn Malta, maghdudin I-akkomodaujoni, iH rasporl.l·ikcl. flus

barranin. u kull faal illl ohnl maghduda kul1 g.I'Iajnuna, xoghol, oggeu;

jcw scrvizzi la ' liema xorta jkunu Ii ghalihom ikun mcht ieg penness

dwar Kontroll fuq Kambju bl·Att dwar il-Kontro ll fuq il-Kambju, Jew

bis-sahha tieghu, u maghdud kull ghOli la' flus li ghalill jinhtieg penness

dwar Kontrol1 fuq Kambju kif imsemmi qabel, hlief gl'lal xi ghotjiet li

lIuma spetifikatament approvati mill-owtoritajiet dwar Kontroll fuq

Kambju kompetenti bl'lala li ghandhom g.I'Ian filantropiku ; IMa ma

linkludix H-preu la' biljetti ta ' I-ajru jew tal-ballar ghall-passiggie ri

mahru~in minn li nja la' l-ajru Jew tal-vapuri li topenl minn Malta, Jew

mill-agent ta' dik H-linja ta' I-ajru Jew tal-bahar

[roa kull biljett la ' I-ajru li jkun jinkludi wkoll iI-prezz la ' xi

ak komodaujoni jc:w servizz ietlor Ii jinghala barra minn Malla minbalTa

\-Iraspon mill·linj. la ' I-aj ru laI-passiggier lejn id-destinazzjon i liegliu, u

kull biljett ta' I-[vjaggar Ii jkun jinkludi l-preu gholl -ghod ta' xi servin i

barTa minn Malla li jing.l'lataw flok ichor ti ma j kul\.1l il -mezz la' trasJXlrl

innifsu, ma glIandux jilqies bl'lala biljet( ta ' I-aj ru Jew ta l-bahar I'Ili ef gl'lol

dak is-SC: llem li jill'la tlas gl'lal dok il-biljett li jig; aUettat mill -Accoul1Il1l1I

G el1ulIl bl'lala li hu s-se hem ta l-prezz li ghandu jithallas ghall-ivjaggar

bl-ajru jew bil-bahar kif jista ' jkun il-kat

lida wkotl . kutl vjaUar li jig; approval mill·awtorit ajiel dwar il-

KOnlroll fuq il-Kumbj u kompetenti bhsta li lIu vjaUHr glial finijicl la '

sal'll'la, edukazzjoni , emigraujoni u sJXln ma glIandUJI jilqies li lIu

vjaggar ghall-fin ijiel la ' din I-lskeda.

r ResItJWTIlI1t;

2. &rvizzi nwghtij ll

I-ikliet kollha, sew jekk xorb jittiehed magl'lhom sew jc'kk le, u fejn

he kk jittiehed xorb, magl'ldud dak ix-xorb

(i) se rvut fuq mejda fir-rt!StawTanu kollha H gI'Iandhom

lieenza mill-Bord dwar il-Lukandi u I-Istabbilimenti li Jipprovd u

Ikel. minbarra dawk iNtSlawTllnlS li huma kl assifikati bhala tar-

raOO · klassi mill-iste" Bord;

(u) servut fkull loka1itll fejn jinhareg I·ikel fi stabbiliment

(minbarra post minn fej n jinbareg I-ikel li jkollu bi$iS lieenza ta '

TtsltJlU(lm) li jkollu lit:eJUa mill-Bord dwar il-l .. ukandi u 1-

Istabbilimenti Ii Jipprovdu Ikel u li jigi k.kunsmat fiI· fo nd , itda ,;

jeskludi ikliet li f1imkien ma' I·akkomodazzjoni jkun u mhal1sin

bil-quddiem jew prenolali minn barra minn Malta.

3. & ,.,izzi dwar 'n vtstlnu,lfl 8arrtl rni"" Mtll/a

ix-xiri, l-akkwisl jew it-trasfe riment ta· ku]] investiment barra minn

Malta minn kul1 penuna resident;' debitament awtorizzata bl-Att dwar

il-Kontroll fuq i1- Kambju, sew jek.k isir permezz ta' negozja nt

aWlorizzal jew mod iehor, itela ma jinkludix il -bdil la' xi tip ta'

investiment barn minn Malta ftip ichor ta' investiment barra minn

Malta mill-istess penuna residenti jew it-I rasmissjoni ta' xi investiment

harra minn Malta causa mortis jew it-trasferiment ta· xi investiment

barra minn Malta minn auendent gi'ta l d ixxendent fiI-linja dri tta, jew

viCe-versa, jew bejn i1-mi:t1ewgin.

Ghall-finijiet la· din il-panita ·'penuna residenti", " negozja",

awtorizzat" u "investiment barn minn Malta~ gI'Iandu jkollhom I-isless

tifsir bhal ma jinghst a lil dawn l-espressjonijiet n-Att dwar il-Konlroll

fuq i1-Kambju.

Mgbodd i mill·Kamra tad-Deputati rlS-Seduta Nru. 3&5 tat- 12 ta ' Gunju, 1990.

I...A WRENCE GONZI

Spnlk.t r

RICHA R D J. CAUCHI

A gtlll Sk.riVtlll ItJ/-Ktlmrtl Itld· DtpUlali

In this Act un less the con text otherwise requires -

M Accountant General M includes th e Accountant General and

any public officer delegated by the Accountant General for tbe

purposes of this Act;

Mlevy" means the expenditure levy imposed in accordance

wilh section 3 o f this Act;

~ Ministe rM means the Minister responsible for finance;

"person" includes also a body corporate established by or

under any law and any government department, authority or other

similar body;

- price- means the value or other consideration for which

goods or services are sold, transferred or provi ded by a seller to

a purchaser;

- purchaser- means any person who buys o r othcrwise acqui res

SCheduled goods or services at a price;

-se ller" means a person who sell s, transfers or otherwise

provides scheduled goods or services al a price,

J, (I) Th ere shall be collected by the Aceoun tan t Ge neral on E.<p<".!i'Ur<

account of the Governme nt an expe nditure levy at such rate, not Le".

exceedi ng te n pe r cent of the price paid lIS may be prescribed by the

Ministe r, on the price. paid o r payable for the provision of the good5

or services he rei nafter in this Act referred to as scheduled goods o r

s.::rvices, appearing in the Schedule 10 this Act.

(2) Subject to the provisions of this Act the levy shall be

paid and collecled in such manllCr as may be prescribed by the Ministe r.

( I) The levy shall be payable by the purchase r upon the 53le

or su pply of schedu led goods or services notwithstanding that any term

for the payment of th e price for the sale or supply of the scheduled

goods or services may have been agreed between the seller and th e

pu rchaser

Provided tha t where the price is to be paid prior to the sale

or supply of the $Ched uled goods and services the levy shall be payable

upon the payment of such price.

(2) Whe re the price for the sale or suppl y of any scheduled

goods or services is agreed to be or is otherwise payable in other than

money being legal tender in Malta o r such scheduled goods or services

are supplied free o r at a discount , the price for the purposes of ~ing

the levy shall be deemed to be the normal price of the scheduled goods

or services or the va lue of the consideration payable thereforwhichcver

is the greater .

.5, (l) The levy shall be paid by the purchase r to the selle r who

shall receive the 53me on behalf of the Accountant General and give

a recei pt therefor and for the price pa id for such scheduled goods and

se rvices to the pu rchuser in accordance with Ihis Act.

(2) Any levy collected by the seller shall not form part of

the estate of the seller. and shall not be attachable by his creditors.

The seller shall not make use of any monies collected by him as levy

for any purpose. a nd such monies shall Dt all times be the p ropeny of

the Gove rnmen t

Provided that any money so collected may be deposited in a

bank: in an aocountto be designated u a levy account separate from all

o the r accou nts of the seller. and. where the Minister so prescribes, any

money so collected shall be so deposi ted at such intervals bei ng o f not

less than one week as may be prescribed ; and any money so deposited in

any such account shall only be payable to, and may o nly be released by

the ban k in fa vou r o f the Accountant General or account of any levy

col lected by the selle r

Provided funhe r that any monies so collected shall until paid

to the Accountant General in accordance with this Act o r any

regulations made theTeunder, be at the risk of the selle r.

(3) Any seller who se lls or supplies scheduled goods or

services wit hout collecting. on behalf of the Accountalll General . the

levy payable thereon in accordance wi th this Act or any regulations

made thereunder, shall be liable for the payment of such levy to the

Accountant General lIS if suc h levy had been regularly paid by the

purchaser.

(4) Where the se ller sells or supplies scheduled goods or

sc lViccs through employees. he shall. notwit hstandi ng any provision

of any ot her law be responsible for the collection o f the levy and the

payment thereof to the Accountant General

Provklcd that nothing in this subsection shall be construe<! as

precludi ng any seller as aforesaid from claiming any amOunt paid by

him to the Accountant General in terms of this subsection from any

employee or any other person who should have collected or paid the

levy, lIS the case may be.

(5) Any Idler who collects any levy on behalf of the

Accountant Gen eral in accordance with this ACI or any regulations

made thereunder shall. not later than the fifteenth day of the month

nex t foll owing that in which the levy has been so collected, or not late r

than such othe r time as may by regulations be prescribed. pay such

levy to the Accountant GeneTllI.

(6) Together with the payment referred to in subsection (5)

of this section a selle r shall give to the Accountant General such returns

as ma y be prescribed regarding his business in sche<!ulcd goods.

(7) Notwithstanding the provisions of any other law any

person who does not pay to the Accountant General any levy payable

by him in accordance wi lh thi s Act or any regulations made thereunder

sha ll . without prejudice 10 any other liability, be liable to pay to the

Accountant General in terest at the rate of o ne pcrcentum per diem

on any amount due and not paid. Any payments made by any such

PC I'~JI\ shall be first imputed to the payment of any interest so due and

no payment "'all be imputed 10 Ihe levy before all inlerCSts due as

aforesaid have been paid in full

Provided that the ACCOuntant General may, if he is satisfied

that the delay in paymen t wu duc to reil50ns beyond the control of

the person in default , waive any inte rest due as aforesaid.

( I) It ' laxxa ghandha lithall as mix-xerrej lill-bejjiegb li

jiJte~ih a riscm I-A c£"Qwlfllnl Gefle~(ll u iaght; irtcvuta gbaliha u glIal! -

I-All.

(2 ) Kull taua migbura mill-bejjiegh ma ghandhlex issi r p;arti

mill -proprje tA personali tal-bejjiegh. u ma tkunx sc kweslrnbbli mill-

kredituri tiegh u. II-bejjiegb ma ghandW! jub xi fius migbu rin minnu

bI'Iala laxxa ghal e bda skop. u dawk il-nus ghandhom fkull zmicn ikunu

proprjc t~ tal · G~em

IMa kull nus hekk migburin jistgbu jigu depotitati f Bank

fkontl i jig; ndikat li hu kont dwar it- taxxa diSlint minn kull 1r.onl iel'lor

tal-bejjiegh , u. meta I-Ministru hekk jippreskrivi . 1r.ull nus hekk

migburin ghandhom jigu hckk depotitati rdawk I-in tervalli li majkun ux

ta' inqas minn gimgha kif jista' jig; pres kritt: u kull nus depotilati null

kont bI'Iala dak ghandhom ikunu pagabbli biss lil u jistghu iiiu biss

rilaxxa ti mill· ba nk a ra~ur ta' I·Accounl<lnl Generlll akkont t& l-t IlXll8

migbura mill-bejjiegh

I:ida wlwll kull fius lickk m i~burin ghandliom. sakemm

jithallsu lill -Accouniani Gem:ral skond dan J·AII jew kull regoJarncnti li

jsiru bis-sahha ticghu. iku nu ghar· riskj u lal-bcjjicgh .

(3) Kull bcjjiegh li jbicghjcw jiS$u pplixxi oUelli jcw serviui

skedati minghajr ma jigbor, riscm I-Accounillnt Genull/. it-tun li

tithallas fuqliom skond dan J-AII jew kull regoJamenti li jsiru bis-sahlla

ti eghu. iku n rcsponsabbJi ghall-hlas ta' dik iHaua lill-A«ountll/!/

Genual daq sJi kieku dik iHaua kienet regolarment imhallsa mix·

xerrcj.

(4) Meta I·bejjiegh ibicghjew jissupplixxi otgelti jewservizzi

skedati pc:rmen ta' I-impjegati ti eghu. huwa gbandu, minkejja koll

di spotittjoni ta' kullligi ohrajkun responsabbli ghall-gbir tal-laxxa u I·

hlas tagh ha liIl-Accol.lnlllnt Generlll

IMa xejn rdan is-~ubanikolu ma ghandu jiftiehem li

jipprelr.ludi li l xi bejjiegh kif imsemmi qabel milli jitlob kull ammont

imhallas min nu liII·Accountllni General skond dan is-suhartikolu minn

dawk I-i mpjegat i jew minn koll persuna ohra li kdlha tigbor jcw I1'Iall35

it-taxxa, skond ki f jiSla' jkun it-ku.

(S) Kull bejjiegh li jigbor xi taxxa fiscm I-Accormfllnt

Genual skond da n I-All jew kull regolamenti Ji jsiru bis·sahha tiCllhu

ghandu, mhux aktar lard mill-hmista ~-il jum lax-~ahar minnufih

susscgwcnti ghax-xahar mcta Ikun hck k ingabrct it-tuxa , jew mhux

iktar lard minn kull tmien ichor li jista' jigi preskrill b'regolamenli,

ihallas dik it-Iaxxa lill-Accounlllnl General.

(6) Flimkicn ma l-hl as imsemmi fis·subanikolu (S) la ' dan]-

artikolu , bejjicgh ghandu jagliti liII-ACCOUnillnl Genual dawk il-

prospelli Ji jistghu jigu preskrilti dwar in-ncgozju tieghu fotgetti

skedati.

(7) Minkejja d-dispoiiujonijiella' kullliti ohm kull persuna

li ma thall3Sll li1I-Accou'"llnl General xi taxxa li tkun dOYUla tithallas

minnha skond dan I-All jew kull regolamenti li jsiru bis-sahha tieghu

ghandha , mingbajr pregudi zzju ghal kull responsabbiM ohm, tl'lallas

lilI-A«aulIllllIl Gtlltr"/ imgha~ biT-Tata ta' wichcd fit-mija gha] kull

gumata fuq kull ammant dovut li jibqa' ma jilhallasx. Kull hlas li j$ir

minn dik il·persuna ghandu l-ewwel jaqta' miIJ-h las ta' kull imghax lickk

dnYut, u cbda hi ss ma gllandu jitqies I, jkun qcd isir dwar iHaua

nnifisha qabel ma kull imghax dOllUt kif imsemmi qabcl ma jkun thallos

kollu kemm hu

Izda I-Accounton/ Georeral jista', jckk ik un sodisfatt li d-

dcwmicn fit-hlas kicn dovut ghal ragunijiet li dwarhom j[-persuna

mOTUza ma setghet taghmel xcjn. ihassar kull imghaxdovut kifimsemmi

qabel.

( I) Any person who se ll s. supplies or is otherwise a seUe r

of scheduled goods or selVicesshall keep a proper reoord of his business

in the sa le or supply of scheduled goods and selVices to the sat isfaction

o f the Accountant Genera l. $howing the scheduled goods o r services

supplied , and the levy collected thereon .

(2) Withou t prej udice to the provisions of subsection (I) of

this section a seller of scheduled goods and services shall use such

appliances or o ther equipment to record Ihe sale or supply of any

goods and se lVices, the price paid Ihcrcfor and Ihe levy paid and the

date and time of the transaction thereon as the Ministe r may from

time to lim e prescribe.

(3) Any person who 5eils, suppl ies, or is otherwise a seiler

of scheduled goods or services, a nd any em ployee of any such perwn,

shall givc to any inspector appointed in terms of section 8 of th is Act,

such information relating to the sale, transfer and provision o f

scheduled goods and services , and on any levy colle<:ted thereon as

such inspector may reasonably demand.

A purchaser of scheduled goods or services shall demand

from the selle r and the se ller shall be bou nd to give to the purchase r an

invoice showing the price and the levy due in accordance with this Act,

and the purchaser shall on demand show such invoice \0 any inspector

appointed in terms of section 8 of this Act or to any police officer, as may

be prescribed.

(1) The Mi nister may from time to time appoint public I_on.

officers to be Inspectors for the purposes of this Act .

(2) Inspectors appointed undersub$ection (I ) of this sectio n

shall (or the purposes of ensuring compliance with this Act have

powe r -

(a) to inspect any prem ises where scheduled goods or

services arc sold, transferred or delive red;

(b) to inspect any records relating to scheduled goods and

services that are to be kept in accordance with this Act;

(c)

to dema nd any inform ation in accordance with section

6 of thi s Act;

(d) to require the production o( any invoice in accordance

wilh section 7 of th;'" Act ;

(e) to remove a nd make copies of any document wherever

there is reasonable suspicion of any breach o f this Act o r any

regulations made thereunder; and

(I')

any powe r ancillary 10 tbe above.

(3) An Inspector shall be su pplied with a document showing

his appoi ntment as such , and shall show such document to any person

who may q uery his powers under this Act.

( I) Any person who is in the business of selli ng or providing

scheduled goods o r services Shall regiSter with the Acco untant General

in such form and manner as the Ministe r may from tim e to tim e

prescribe.

(2) The registration referred \0 in subsectkm (I) of th;'"

sect ion shall be required in addition to any othe r lice nce or permit

required by any other law to trade or carry out th e busi ness for which

registrat ion is so required ; any such registration shall be deemed to be

a condition o f any licence or permit requ ired under any law for the

time being in force fo r the carrying o ut o f such trade or busineM.

(3) The Minister may by regulat ions under this Act impose

such condit ions as he may deem appropriate to ensure compliance wit!l

the provisions of this Act, 0[1 the registratio n of any claSli or classes

of sellers .

(I) Whe re it appears to the Accountant General t!lat any

levy payable under t!lis Act has not been collected by aselle r in whol e or

in part, o r that a selle r has not paid the whole levy collected or

collectible by hi m in vi rt ue o f this Act, the Accountant Gene ral may

within a period notexoeeding five year.;, as may be prescribed , from the

day on which such levy should have been or was collected, assess the

levy that according to his judgement, ought to have bee n colleeted and

pa id by such seUe r.

(2) An assessment of levy made in accordance with

SUbsection (I) of this section. shall be payable by the selle r upon whom

it is made within fifteen days of its service upon him by means of

registered mail posted at the laS! registe red address of the seller. or

by means of judicial letter flled in the competent court o f civil

jurisdict ion accordillg to law.

(3) Any perso n aggrieved by a n assessmen t made by th e

Accountant Gellcral in accordance with the foregoing provisions of

this section may e nter an appeal the refrom within the teon refcrred

to in subsection (2) o f this scct ion, to the Appeals Board established

unde r section 11 of this Act .

11 . (I) 'There shall be a board to be known as the Appeals

Board for the purpose of hearing a nd determi ning appeals from any

decision 0( the Accou ntant General concerning the applicabi lity o f the

provi~ons of this Act or any regulatKlIls made the re under, to a ny goods

o r servkcs supplied by a se ller, o r the extent of such applicability; and

from any a5SCSsment made by the Accountant General in accordance

with section IOofthis Act.

(2) The Board shall be composed ot a Chai nnan appolllted

in accordance with subsection (3) of th is section, and of twO assessor.;

who shall be persons appointed for the class of goods or services in

con nection with which the appeal !las been entered , such persons being

appointed in accordance with subsection (4) of this section

Provided that where the dispute refers to the classification of

any goods or services unde r anyone class. the goods or services shall

for the purpose or this subsection be deemed to be in the class as

determined by the Accountant Gene ral, in the decision appealed from.

(3) (a) 11Ie Chainnan of the Appeals Boarll shall be

appointed by tne Minister for a te rm of three years. and may not

be removed during his tenure of office e xoepl for proved

misbehaviour or inability 10 perform his functions.

(b) No person maybe appointed OIai rmanofthe Board

unless he has prac:lised as an advocate in Malta for a period of,

o r periods amounti ng in Ihe aggregate to , not less than seven years.

(4) (a) The asseuors for each cia$!; of g(l()ds or services

shall be appointed by the Minister fro m amOllg those persons who

in his opin ion ha~e experience or olher knowledge relali~e 10 the

class of gt')Ods o r services in re lalion to which they are 10 be

appointed.

(b) The provisions of paragraph (a) of subsection (3)

of tbis section shall apply to assessors.

(5) The Chairman and the assessors may abstain or be

challenged for tbe same reasons that a judge of tbe Superior Courts

may abstain or be challe nged.

(6) (a) (i) Wllere an assessor abstains or is challenged

the remaining members o f the Board shan appoint a surrogate

assessor, baving tbe same qualifications for appointment as

the person abstaining or challenged

(ii) Where Ihe Chairman absla ins or is chall enged

a surrogate cbairmpn shall be appointed by tbe Attorney

Ge nera l who shall act in his individual judgement a nd shall

not be subject 10 the di rection o r control of any other person

or autbority

(iii) Where all the members abstain o r are

challenged the surroga te members of the Board shall be

appointed by tbe Court of Appeal on Ihe applica tion of the

Accountant General or of the seller en tering the appeal.

(b) Surrogate members shall be appointed for the case

in which the Chairman or the members may have abstained o r

bee n challenged.

(7) A person sha ll be disqualified from being a Chairma n

of the Board or an assessor, or fro m con tinuing so to be , so long as

he is a member of the House of Representatives.

(8) The Board shall regulate its own procedure and shall

have the power to summon any person to give evidence or 10 produce

books or other documents before it and the Chairman o f the Board o r

the membe r acting as chairman .t a mee ting of the Board , shall have

power to administe r an oalh 10 any person appearing before the Boa rd

Provided that -

(i) the cle rk, agent, servant or other person confidentially

employed in Ihe affairs of the appell ant and the parents, spouse

or children of such appellant shall not be ca lled to give evidence

or to be examined except on the request o f the appella nt

(ii) any person, other than thc Accountanl Gene ral, who

has or has had any official dUly , o r is or has been employed , in

Ihe .dlllinislntion of Ihis Act , shall nOI be called to give evidence

or to be examined in oonne~tion with an~ official mallerooncc ming

the assessment under appeal except on the request of the

Accountant Genera l.

( I) Any person who contravenes or fails to comply wilh a ny

provision of this Act or of any regula tion made there unde r o r who

makes any statement o r furnishes any document or information which,

to his knowledge, is false in a material panicularorn:cklcssly mak es any

statemen t which is false in a material panicula r, shall , unless another

penalty for thal offence is specified under any other provision of thi s Act

or of any regulation made thereu nder, be liable, on convietion. to a fine

(mullll) of one tlUnd red Maltese ti ri or ten times the levy endange red

whicheve r IS the greater

Provided that in the case of a conviction occurring within sill

months of a nellt previous conviction. the penaltyihall in nocase be less

than a fine (mU/ID) of five hund red Maltese liri.

(2) Where a per.;on who is required by this Act to collect

any levy is convicted in respect of four offences in a period of two

years, the Court may. having due rega rd to the degree of gravity of

the repeated offences. order the suspension (or a determinate time or

may Order the revocation 01 any licence granted by the Po lice or any

other Authorit y to trade or ca rry on in the busif1CS5 connected with

the offence.

Where a seller o r a purchaser has grou nds to submit that a

sale or a purchase as the case may be on which a levy has been paid

in accordance with Ihis Act to the selle r o r the Accoun tant General

hw; not been made o r has been revoked , such seller or purchaser may

claim a refund of the levy so paid by means of a wTitl cn submission

10 the Accounta nt General giving all the circumstances and all such

other information as the Accountan t General may require. If tM

Accountant General is sa tisfied that the levy was not due. he shall

refu nd the levy to the purchaser or to the seller as the case may be.

An appeal from the decision of Ihe Accountant Ge ne ral shall lie to

the Appeal s Board appointed in accordance with section 11 of this Act .

Th e Ministermay mak.e regulations forthe bellercarryingout

o f any of the provisions of this Act and may in particu lar, but without

prejUdice 10 the gene rality of th e foregoing. by any such regulations-

(a)

amend, substitute o r revo ke the Schedule to thi s Act;

(b) establi sh the form and manner in which record s shall be

kept by sellers;

(c) prescribe the man ner in wllich tile levy sllall be colle<:ted

and paid to the Accounlant Gene ral

(d) estab lisll the percentage rale of tile levy payable on

seheduled goods and services;

(e) prescribe anyt hi ng that is to be prescribed in accordance

with this Act.

SCHEDUl.E

(Sectio n 3)

Scheduled Goods and ~rvlcH

I . Tra\'d Services

all services, except for services rendered 10 Govemment

Departments. given or provided by Inlvel agents. e xchange bureau o r

any olher person in respect o f overseas travel requirements , including

acoommodalton , transport. meals, foreign currency, and any othe r

facility incl uding any assistance, work. goods o r se rviccs o f wh ateve r

nalure for which Exchange Control permission is required by or under

the Exchange Control Act , and includes all gifts of money for which ~_ 2JJ.

Excha nge Control permission is required as aforesaid , othe r than any

gifls which are specifically approved by Ihe proper fuchange Control

authorities as being for a philamropic purpose; but does nOl include t he

line operating from Malta, or the agen t of such airline or shipping line;

Provided tha t any air ticket that incl udes also the peke of any

accommodat ion o r other service oveneasother than the transportation

by the airline of the passenge r to his destination, and any such travel

ticket which incl udes the price for the provision of any services overseas

provided othe r than on board th e vessel , shall not be deemed to be an air

or se a licket except for such proportion paid for $l,Ich Ikkel accepted by

the Accountant General to be the pfoptlrt ion o f the price payable for air

or sea travel as the case may be

Provided runher that any travel which i$ approved by the prope r

Exchange Cont ro l authorities 10 be travel for heal th , educational,

e migrat ion and sports purposes shall not be deemed to be travel for the

purpose of Ihis S<:hed ule.

2. ResruurunI !kr~icQ

all meals, whe the r beverages are taken the rewith or othetwise, and

where beverages are so taken including such beverages

(i) served at table at any restaurant licenced by the

HOlels and Calering E.'itablishment Board, other tha n such

resla urant classified as fourth class by the said Board;

(ii) served at any food outlet in an establishment (other

than a food o utlet lice nced on ly asa restaurant) licenced by the

Hote ls and Cate ring Establishment Board and consumed at

the pre mises, but e~cluding meals which togethe r with

accommodation arc pre-paid o r prc-booked outside Malta.

3. Fo,~ign InvUlm~nt Mrvius

lhe purchase, acquisitioon o r transfer of any fore ign inveSlment by

any resident, duly autborised under the Elichange Conlrol Ad , whether

made through an authorUed dealer o r otherwise, bUI does IIOt incl ude

the conversion of anyone type of foreign investmen t in lo anothe r type

of foreign investmen t by the same reside nt or the Inlnsmission of any

fo rtign investment C~U$Q mQ'~ or the tnlnsfer of any fore ign

investment from an asce nda nt to a descendan t in the di rect lin e. orvice-

~ersa . o r between spouses.

For the purposes of this ite m " resident ~ , ~au thorised dealer~ and

"fo re ign investmen t" shall ha~e the same meaning as is assigned to such

terms in the Elichange Control Act.

Passed by the House of Reprcscn tatives at Silting No. 385 of th e 12th June, 1990.

LAWRENCE GONZt

Stn~ku

RIC HARD 1 . CAUCH I

Acting Ck,k 10 Ih~ Houu of R~p,~ntali"es

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of /"10<-

Ippubblikat IIlid- Dipottimoen'''· I·tnlorlll...;om Kaslilja f'ubIU.MtI by 110,

K"'ri/j.

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