ACT No. XXXVI of 1990 AN A C T IQ ume"d Ihe I"come Tax A CI, Cop. / 23.

I assent.

(L.S.)

CENSU TABoNE

President

23rd Novembe r. 1990

ACT No. XXXVI of 1990

AN A C T IQ ume"d Ihe I"come Tax A CI, Cop. / 23.

BE IT ENACfE D by th e President. by and with the advice and

consent of the House of Represe ntatives, in this prese nt Parliament

assembled. and by the aut hority of the sa me . as follows:-

(I) This Act may be cited as the In-come Tu (Ame ndment)

Act. 1990. and shall be read a nd construed as one with the Income Tax

Act. herei nafter refe rred to as MtITe princi pal Act".

(2) The provisions of this Act sha ll come into forte as

fol lows

(a) the provisio ns of this section and sectio n 8 shall come into

force upon the publication of this Act in the Gazette

(b) the provisions of scction 15 shall bedeemed to have come

into force on the 1st February. 1989; a nd

(e) the provisions of the othe r se<:tionsofthis Aet shall come

into force upon the publication of this Act in the G azette. in resp«t

of the year of assessmen t oomme ncingon the 1st January. 1991 and

of subseq uent years of aS$CSSmen t.

Section 5 of the principal Act shall be ame nded as follows

(a) in the second proviso to subsection (I) thereof for the "'" prio<lp. 1 M •.

words Msubsection 8A of seetion 31- there shall be substituted the

words "subsection (9) of section 31"'; and

(b) in subsection (6) thereof fOT the words "sub·paragraph

(ii) of paragraph (d) of subsection (I) of s«:tion 28"' the re shall be

substituted the words "sllb-paragra~h (ii) of paragraph (b) of

subsection (1) of section 28".

J. In subsection (6) of section 6 nrtlle principal Act for the words

Msertion 28 of tllis Act" there shall be substituted tile words "section 28

of this Act as in force at the relative lime" .

Subsection (1) of section 11 of the principal Act shall be

amended as follows

(a) In paragraph (I) thereof for the words "to a perwnal

deduction under paragraphs (a) and (b) of subsection ( J)ofsection

28 of Ihis Act" there shall be substilLiled the words "10 a lax reba te

under paragraphs (a) and (b) of subsection (2) of seetion 3 1 A of Ihis

A ct without having regard to the provisions of paragraph (i) of the

proviso to the said paragraph (bt; a nd

(b) in paragraph (n) thereof for the words Msubsection (10)

o f section 31" there §hall be substit uted tne words wsubsedion (1 1)

o f section 31 w.

In paragraph (e) ofsubsedion (I) or section 13 of the priocipal

Act for the words Msedion 28 ( 1)(d)(ii) M there shall be substituted the

words Msection 28 (1)(b)(iW.

In paragraph (g) of subsection (I) of section 14 of the principal

Act for the words M5eCtion 28 (1 )(d)(ii)M there sha ll be subs tituted the

words - section 28 (1)(b)(iW.

Sedion 200f the principal Act shall be ame nded as follows

( a) in pal1lgraph (d) o!subsection (1) thereof, for the words

ksubsection (12)- there shall be substituted the words Msubsect ion

(7) M;

(b) in the proviso to subsection (4) thereof, for the words

-five hundred and eighty-five·' there shall be substituted the word s

-seven hundred and seventy-five"; and

(c) in subparagraph (iii) of paragraph (b) o f subsection (S)

thereof for the words ··five hundred and eighty_five M the re shall be

substituted the words "seven hundred and seventy_five M.

Immediately after section 22 of the principal Act , there shall be

added the following new sa:tions 22A and 228

-S.-.I

(1) A company (other than a company

p......-.

incorporated o r registered outside Malta and not resident

,. "'or«<

therein) may apply to the Commissioner in writing to have

oI«.ui.

~~.lOd.., ... dany profits which the Commissioner has ordered to be

deemed distributed in tenn5 of section 22 of this Act to be

d"'hboltN.

deemed distributed as follo ..... -s

(a) twenty per tentum of the Rid profits on such

date o r dates as the Com missione r has orde red;

(b) eighly peroenlumoflhe said profils in the year

immedialely preceding tbe year of assessment 1991

Provided Ihal whe re an IISSCssmenl raised on a

shareholde r as a conscq uen~e of the said deemed di stribution

has become final and conclusive, the assessment shalloot be

rcopcned by way of the provisions of Ihis subsection

Provided fun her Ihat an application made by a

company for lhe purposes of this subsection shall nOI be valid

if it is made after the JOth June, 199 1.

(2) In the case where a company is served with a

deemed di stribut ion order by the Commission er in terms of

section 22 of this Act in respect of any year immediately

preceding any of the years of assessment 1984 to 1989 and

afte r the pUblication of this Act in the Gazelle, Ihe com pany

may apply to the Commissioner in writing to have the

undist ribu ted profits for the said years to be dee med

distributed by the Commissioner as folloW$

(a) twenty per tentum of the said pro fi ts on 5lI~h

date or dates as the Commissioner may order;

(b) eighty per ctnt um ofthe said profits in the yea r

immediately precedi ng the yea r of a~mcnt 1991

Provi ded that an application made by a company for

the purposes of this subsection shall not be valid if it is made

afler the lapse 0( 30 days from the date of service of the

deemed distribution o rder or the JOth June 1991 , whichever

is the late r.

(3) Notwithstanding any other provisions of this

Act. where an application is made in lerms of this section . the

profits deemed distributed by the Commissione r shall be

charged to taxon theoompany at the following additional rate

of tax

(a) 2Sc o n every lira of profits deemed distributed

for any year preceding tne yea r of assessment 1990;

(b) 2c5 o n every lino of profits dee med distributed

for the year of asscssme nt 199 1.

(4) (a) Fo r the pUrp0se5of this SCCIion, whe n the

profits deemed distributed are subseque ntly distributed by

the company to the shareholders. the dividend 9hal1 be

grossed up as set out in section 21 of this Act withou t taking

into account the tu charged addi tionally on the company in

terms of subsection (3) of this section.

(b) TIle tax payab le by the company un der

subsc(tion (3) of this section shall not be availed of for

set-off in terms of section 33 of this Act when the profi ts

deemed diStribu ted are sub5equently di st ributed to the

share holders.

Any distri bution made by a company after the 1st

January. 1990 in respect of its profits for any year precedi ng

the year of asscs..~ment 1989 shall be considered as baving not

been di stributed in determin ing th e amount of undistribut ed

profits for the purposes o f se<:tion 22 o f th is Act. .'.

9. Imm ed iately afte r scction 260fthe princip.d Act. tbere !Jiall be

added the foLlowing new s«tion 26A

26A . (I) Notwithstanding lhe provisions of scclion

26 of this Act. where in an y year immediately pre.:eding the

ye af of ~ sscssm e nt I1 married woma n derives income ~u bjecl

lO tax unde r the provisions of paragraphs (a ) or (b) of

subsection (I Jof section S of this Act he r husband may elcct in

.... ri ti ng tha t the la)!. on lhe chargeable income in TC5pecl of

such income de r"·ed by his wife be comput ed separalc1y. In

such a ease the wi fe·s income shall 1101 be' aggrcgated .... ith the

husb~nd's 10lal income fOT th at year of assessment.

( 2) The tax computed sep1Lrlllely fo r each yeHr

of a~>css mcnt in respect of the wifc's inco me referred to in

subse ction (I) hereof shall be charged in the name of the

husband. Th e income sha ll be charged at the rat es laid down

in paragraph (b) of subsection (I) of sect ion 3 1 of th is Act and

thcre shall be granted a ta)!. reba te in accordance with

subsection (3) of section 31A o f th is ACI. ~ .

10. Seelion 27 of the principal Act sh,'1l be ame nded as follows

(a) In subsect ion (3) the reo f. immediately afte r thc words

..the chi ld .... as unmarried·· the re sha ll be inserted the words ··or has

nOl ye l reached the age of eighteen year-f-; and

(b ) in sub!;el1ion (5) the ..... of. fOT lhe words ~su lJ.. pa r- .. graph

(iii) of pa ragraph (b) of subsection ( I) of section 28-- the re shalt be

subs tituted [he ..... ords ·-sub-paragraph (v ) of paragraph (b) of

subsection (2) of sectio n 31 A ·· .

I \. Section 28 of the principal Act sh,.1l be substituted by [he

following

28_ (1) In [he case of an individ ual resiocn[ in Malla

in the year immedia[ely preceding [he yea r of a~mem.

who proves to Ihe sat isfaction of the Commissioner th at in the

year immediate ly preceding [he year of assessmen[ -

(3) he al his own expense maintained or

contributed \0 tile maintc:nance of a pe rson being a

relati ve of the individua l or of tile individual's spouse

who was either incapaci tated by old age or infirm ity fro m

mJintaining himself or is tile mother Or siste r ( whe t he r so

incapacitated o r nOI) of the individual or of the

individual's spouse andlor. where the individual is

un married or a widower, has resident with him and

maintained by him a female rcloth'c o f his or. if he is a

widower of hi s deceased wife. in the capacity of a

housckccpcr. ot her than a female relative ill respect of

whom another individual is ent itled to D deduction under

the provisions of this Act, there shall be allowed a

deduction of H sum not exceeding one hundred and

twenty liri expe nded as maintenance: in respect of eaeh

su, h rel at ive

Provided tha t -

(i) the income of the pe rson maintained did

not in the yea r preceding the year o f assessment

exceed onc hundred ;md Iwenty li ri;

(ii) whe re Ihe ,ncome of the person

maintained did OOt uceed onc hundred liri in th e

year preceding the year of assessment. the

deduction allowed under Ihe pT(lvision ~ o f thi s

paragroph sh311 not uceed one hundred liri reduced

by either forty liri o r the income of Ihe person

maintained. whichever is tile less;

(iii) whe re two Or more individuals jointly

maintained any such person as afore!klid. the

deduction 10 be made under this paragraph shall be

apportioned between them in proportion 10 the

nmoum or value of their respective contributions

lowards the maintcnance of that person;

(b) (il he has made insu rance (indud ing

insurance aguinst dealh by accident) on hi s life OTon

the life of his wife in any insurance company. or

(ii) he or his wi fe or bOl h have made annual

contributions to a pension. !kIving. provident or any

other society or fund which may be approved by the

Commissione r upon such conditions as may be

prescri bed.

there sha ll be allowed a deduction equal to the least of

the following three amounts

(a) the annual amount of the premium paid

for such insurance and the annual amount of the

CQntribUlions made as aforesaid;

(b) one-sixth of the lotal income of such

individual;

(c)

two hundred liri

Provided that where the annual contributions

made as aforesaid include contributions made by

5uch individual o r his wife, or by both, in accordance

with tbe Social Security Act. 1987 ttle deduction

allowed under this paragraph shall in 110 case be less

than the aggregate amoun t of ttle contributions

made under the said Act;

Provided further that where an individuul opts

for a separate computation for the purposes of

section 26A of thi s Act. th e annual contributions

made in accordance with the Social Security Act.

1987 by such an individual or his wife shall be

deducted againsl their respective Income

chargeable to t ill' .

(2) In the case of an individual resident in Malta in

the: year immediately preceding the year of assessment, who

proves to the satisfaction of the Comm issioner that in the year

immediately preceding the yea r of assessment he has paid -

(i) professional fees to any medical

practitioner, surgeon. dentist or midwife;

(ii) fees to any nurse;

(iii)

hospitalillltion fees; or

(iv) the price for the acquisition of a

wheelchair, crutches, orthopaedic shoes or

prosthetic aids or any payment for the use of any

such article.

there shall be allowed a deduction in respect of anyamoun t so

Provided that-

(a) the amounts in respect of which a deduction is

allowed under this subsection shall be those paid o n

account of the individual benetining from the ded uction

herein contemplated o r of his wife. if living with or

wholly maintained by him. or on account of any other

individual in respect of whom he is entitled to a

deduction under subsection (I) of this section or to a tax

rebate under paragraph (b) of subsection (2) of section

31AofthisAct;

(b) no fees payable to a nurse and no amount

payable for the acquisition or the use of any article

referred to in subparagraph (iv) of subsection (2) of this

section shall be admilled as a deduction unless the Chief

Go~emment Medical Ofticercertifies that the services in

respect of which the fees were paid or the article or its use

to which the payment refers. as the case may be, could

not reasonably be dispensed With, and further certifies

what amount may be taken into account as having been

genuinely expended in respect of nursing scrvices, or for

the acquisition or the usc of the said articles;

(c) where any disbursemenlll referred to in this

subsection are recoverable under insurance, social

assistance or any other scheme or arrangement, a

deduction under this subsection shall be allowed in

respect only of such amount of the disbursements which

is not so recoverable and, in any case, the total deduction

allowable under this subseetion in any year of assessment

shall not e ~ceed five hundred liri less any amount of the

disbursements recoverable as aforesaid;

(d) where two or more individuals are entitled to.a

deduction under paragraph (a) of subsection (1) of this

section or to a taJ: rebate under paragraph (b) of

subsection (2) of section 31A of this Act in resp«t of the

same dependant or child, in computing any deduction

allowable under this subsection there shall not be taken

into account any amount paid by each individual in

respect of the dependant or child in excess of five

hundred liri divided by the number of individuals so

entitled;

(e) no deduction shall be allowed under this

subsection unless the claim thereforis proved by receipts

consigned to the Commissioner.

(3) In the case of an individual resident in Malta in

the year immediately preceding the year of assessment, who

proves to the satisfaction of the Commissioner that in the year

immediately preceding the year of assessment a membe r of

his household was suffering from one or more prescribed

chronic illnesses, there shall be allowed a deduction of one

hundred liri in Tesp«t of each such member

Provided that where two or more individuals are

entitled to a deduction under paragraph (a) of subsection ( 1)

of this section or to a tax rebate under paragraph (b) of

subsection (2) of section 31A of this Act in respect of the RIme

depe ndant o r child. any dedud io n under this subsection in

respect of the dependant or child shall be apponioned

betwee n the individuals in proportion to the deductions or

reba tes due IQ each under the said paragraphs.

(4) In subsection (3) oflhis section "me mber of his

household- means the individual be nefitt ing from the

deduction he rein contemplated, his wife. if 1i"ing with or

wholly ma inta ined by him. and any othe r individ ual in respect

of whom he is e nt itled 10 a personal deduction unde r

paragraph (a) of subsection (I ) of this section or to a tu

rebate unde r paragraph (b)of sub!;.;:cti on (2)ofsection 31 A of

this Act.

(5) For Ihe purposes of subsections (2), (3) and (4)

of this section. any refe rences to paragraph (b) of s.ubseetion

(2) of section 31A of th is Act shall be: construed as being

refcrcl1«'S to the said paragra ph without having regard to the

provisiOllS of paragraph (i) of Ihe proviso thereto.

(6) An ecclesiastica l commun ity sha ll not be

emitled to a deduction under any of the subsections of this

section in res pecI of any individual member tllereof.

(7) In s.ubs«tion (6) of this section. in section 20,

in subsection (4)ofsection 31 and in subsedion (13)ofsed ion

31 AofthisAct-

'"ecclesiasti cal community" means a number of

i ndividu~ls living toge ther in a comm unity in accorda nce

wit llthe rules of a religious order recognised as such by

the Commissioner

"individual member'", in re lat ion to an ecclesiastical

community. means any individual. lay or religious. Who

formed pan of such commun ity OIl tile thinietll day of

September d uri ng the year immediately pr«eding the

year of assessment.

(8) In the casc of a n individual resid ent in M ~IIt U in

th e ye ar immediately preceding th e year of assess me nt. who

pro~es 10 the sati sfaction of lh c Com missioner by JPpropriale

receipts th at in tile year immcdimcly preceding Ihe yea r of

assessme nt he has donated money to such pllilanlhropie

institution s as may be approved by the Commissione r, by

notice pu blished in Ihe Gaze lle . Illere shall be allo .... ed a

deduction eq uivalent to the amount oflh edonalion suhject to

a ma~ i m um deduction of three hundred li ri. -.

.,. --

A_ ....... iA

12. Section JOof tile princi pal Act shall be ame nded as follows

(a) for subsection (1) the reof there shall be substi tuted the

p<.-cipoI An

following

Every claim for a deduction under this Pa n shall be

made on the appropriate prescribed form .~; and

(b) in paragraph (a) of su~tion (2) the rCQf for the words

"s ubsection (3) of $Cetion 28~ there shall be substituted the words

subsection (2) o f section 28~ .

.,.

13. Section 31 of the principal Act shall be substituted by the

31 . ( I) Savi ng t he other provisions of this sectio n, lhe

upon the chargeable income of eve ry person shall be

charged at the following rates

(a ) in the case of an individ ua l who is en titled to a

tax rebate unde r paragraph (a) o f subsection (2) or

subsection ( 12) of section JIA of thi s Act for the same

year of a!)SCssment-

,0<

Fo r eve ry lira or the first Lm3SO

""

For eve ry lira of lhe next LmiOSO

For eve ry liraofthe nut LmISlOO

'"

""

For every lira ofthe nex t LmI700

35,

For eve ry lira of Ihe remainder

<b) in the case of any other pcnon including an

individual who has opted for a separate compu tation for

the purposes of section 26A of this Act -

Fo r everyliraofthe first LmlSOO

'8<

""

Foreve ryliraofthe next Lm600

",

Forevery liraof the next LmSOO

""

For eve ry lira ofthe next Lm 1200

",

Forevery lira of the remainder

(2) Notwit hsta nding the provisions of subsectio n

(I) of thi s section. the laX upon the chargeable income of any

individual ent itled to a tax rebate unde r subsections (5). (6) or

(7) of sect ion 3 lA of th is Act shall be charged at the following

special rates

(a) in the case of an individual who had a wife

living with or wholly mai ntained by him for the sa me year

of 3SSCssment-

For every lira of the first LmJ230

'0<

""

For every lira of the next Lm 1000

For every lira of the remainder

'"

inthe~ofanyotherindividual-

(b)

For evcry lira ofthe fiT$1 Lm2530

For every lira of the next lmlOOO

For every lir. of the remainder

(3) NOI:hing in subsection (2) of lhiucaion$hall in

any way be considered as overriding the provisions of

subsection (11) of this section.

(4) The tax shall be charged lithe rate of 20c on

every lira of the chargeable income of -

(a) every entity to which section 20 of this Act

applies; and

(b) any foundatton, ~uesl, trust , institution , or

OIher organization Of" body of persons the income

whereof is specifical ly due 10 be wholly applied in

providing income 10 members of the clergy

Provided that where the Commissioner is sa tisfied

Ihal any part of such income has in fact been soapplied in

respect of members of t he clergy resident in Malla or or

ecclesiastical comm un it ies so reside nt, such. part of the

said income shall be exe mpt from the tax in the hands of

the foundation, bequest, trust, institulion or Olher

organization or body of persons afores.aid , even where

such fOllndation, bequest, (rwt, institution or other

organization o r body of persons is one 10 which

subsection (2) o f section 20 of this Act applies.

(5) Notwithstanding the provisions of subsection

(4) of this section, no IDlt charged under the provisionsoflhal

subsection shall be deemed to be part of any tax available fo r

set..off for the purpose of collection in acoordance with

section 33 of this Act.

(6) The tax shall be charged at the rate of 35c on

every li ra of the chargeable income of every _

(a)

compa ny

(b)

body corporal e established by law; and

(c) undertaking required by paragraph (d) of

su bsection (7) o f section 200fthis Act 10 be dealt with as

separate body of persons.

(7) Saving the provisions of subsection (10) of thi s

section, Ihe tux ch.argc~ble under the o lher provisions of this

section shall in no case exceed the rate 0( -

(a) IOc on every lira of the chargeable inoome of

every trade unio n; and

(b) 30c on every lira o f the chargeable income of

every club or other simi lar non· proprietary institution if

Ihe Commissioner is sa tisfied Ihal no pan o f the income

is distributable to, or is otherwi se avai lable for the

perso nal benefi t of any proprietor or member the reof in

hi s ca pac ity;u; such .

(8) Notwithslanding the provisiol\$ of subsection

(1) of Ihis section, the tllll upon tile cbargeable income of any

individual who has bee n gran ted a residence pcnnit under

section 7 of the Im migration Act.

(a) on or aft er the founec nlh day of Novembe r.

19n bUI before the first day of January. 1988. shall be

charged lithe following rates

i) in the case o f such an individual who had a

wi fe \ iYi ng with or wholly maintained by him for the

same year of aSSCSllment-

JOe

For every lira of the fint Lm3SO

2Qc

Fo r every lira of the nex t Lm lOSO

25c

Fo r every lira of the next Lm J900

Fo r every lira of the remainder

)(k

(ii)

in the C8$e o f any other such individual-

For eve ry lira of the first LmJ500

lSe

2Qc

For eve ry lira of the next Lm600

25c

For eve ry lira of the next LmSOO

For eve ry lira of the remainder

)(k:;

Provided that the mini mum liability payable under

this paragraph by any such individ ual in respect o f any

year of assess ment shall be one tho usand lin;

(b) o n or after the first day of January. 1988 shall

be charged;

(i) in the , a$e of income o ther than th at

mentioned in subparagrap h (ii) o flhis paragraph . at

the rate o f Ix on eve ry lira of the chargeable

income;

Provided that the minimum laibil ity payable

und er this subpa ragraph by any such individ ual in

respect of any year of assessme nt shall. after taking

into account any double taxation relief to which

such individ ual may be entitled, be one thousand

lin;

(i;) in the C3!iC of inrome derived from Malt a

and chargeable 10 lax umie r paragraphs (a) and (b)

of subsection (I) of seetion 5 of this Act, as a

separate chargeable income at ll1e rales la id down in

subsectio n (1) of th is section wi thout gran ting any

la~ rebate.

(9) (a) (i) The lax upon the chargeable income

of a ny ind ividual born in Malta who. arler emigrating h3$

retu rned as a resident in Malt a afler the fi rst day of

Ja nuary 1988 shall be charged at Ihe ralCS laid down in

subsect ion (1) o f Ihis section , o r if he so elects, and until

such e lection is not renounced by him, at a rate o f ISc in

Ihe Lm on his chargeable income o lhe r than income

me ntioned in subparagraph (ii) of Ihis paragraph . The

sa id election may not be 3vailcd of again o nce il is

re noun ced

Provided that the provisions of Ihis subscctioll shall

only apply where such an individ ual proves to the satisfaction

of the Commissione r tha t either

(a) where he had actua lly resided outside Malt a

for an aggregate period 0(20 years falling wi thin a pe riod

of 25 years which precede the fi rst day of the ye ar o f

assessme nt in which the indi vidual returns as resident in

Ma lta after the first day of Janu ary 1988, he ha!; received

in Malta at o ne o r more times d uring the year

immediate ly preceding the year of assessment an amount

of income of nOl less th an six thousand liri aris;ngoutside

the Isl and and chargeable to tu under the provisions of

this Act, provided tht in the case ofa married pe rson the

said amount of income of six thousand li ri shall be

increased by one thousa nd liri in respect of every

depe ndant relative incl uding the wife; or

(b) where he is not a Maltese national and does

not sat isfy the period of res ide nce outside Malta refe rred

to in paragraph (a) of th is provi$O, he sa tisfies cond itions

si milar to those es ta bl islled by the Ministe r respo nsible

Cap. 217. for imm igratio n unde r section 7 of Ihe Immigration Act.

for tile issue of a reside nce permi t as C.'tisting al lhe lime

such a n individual re turns to Malt a

Provided furt her Iha1 the mi nimum liabil it)( of any

5uch individual for any yea r of assessment in which the

indivi dLlal elects to pay al the ro te o f lSe in the Lm shall . after

ta king inlo account any double ta~ a l io n re lief to whiCh such

indiv idun l may be entit led. be onc tho u~ nd lid .

(ii) In Ihe case of in come derived from MaIm and

chargeable \0 lax Ll nder pa ragraphs (a ) and (b) of

SLlbscction (I) of section 5 of this Act. such income shall

be dee med 10 constitute chargeable income to be taxed

se pa rate ly at the rates laid down in subsect ion (I) of this

$CCtion withouI grant ing any lax reba le.

(b) In the event of the decease of any

individual who is charged to tax at the rate of ISe in the

Lm under the provisions of paragraph (a) of the proviso

to sub-paragraph (i) of paragraph (a) of this subsection,

the widow shall be entitled [oclect to be charged to tax in

th e same manner and under the same conditions as her

late husband and until such election is not renounced by

her, she shall be considered to have satisfied in her own

right the qualifying perioo nf absence from Malta

stipulated therein,

(10)

Any person who -

(a) makes default in furnishing a return in respect

of [he year of assessment comme ncing on the first dayof

j anuary , 1949 or any subsequent year of assessment,

shall be chargeable for such year of assessment wi th a tax

of treble the amount of tax for whic h he is liable for that

year under the other subsections of this section or with

such lesse r amount of tax as may be determined by the

Commissioner but which shall in no case be less than ten

liTi or one-half per cent of the said amount of tax for

which he is liable whichever is the greater; or

(b) omits from his return for the year of

assessment commencing on the first dayof January, 1949

or any subs.equent year of assessment any amount which

should have bee n incl uded therein, shall be chargeable

with an amount of tax equal to twice the difference

between the tax as calculated in respect of the income

retu rned by him and th e tax properly chargeable in

respect of his income as determined after including th e

a mounts omilled,

and shall be required [0 pay such a mount of tax in addition to

the tax properly chargeable in respect of his true income

Provided that if the Commissioner is satidied that the

default in rendering the return or any such omission was not

due to any fraud, art , contrivance or gross or wilfu l neglect,

he shall remit the whole of the said treble or additional tax

and in any other case may remit such part or all of the said

treble or additional tax as he may thin k fit

Provided further that in the case of a body of perwns the

Commissioner shall not redu~ any tax chargeable under

paragraph (a) of this subsection to less than Lm I or ten per

cent of the total tax chargeable under the other subs.ectionsof

this section for the relative year of assessment, whichever is

the greater

Provided also that where the Commissioner has sent to

any person a notice referred [0 in subsection (3) of section 45

of tllis Act, such person shall be required 10 pay , in respect o f

eac h such notice, an additional lax asmaybe specified in such

notice for the year of assessment in respect of which the

default has occurred but which shall in no cascucecd ten lio.

The Commissione r may only remit thi s additional tax where

he is ulisfied that owing to absence from Ma lta, sickness o r

o ther rea$Onablc ca use such person was prevented fro m

submitti ng a rclum in accordance with the provisions o f

secl;on 43 or 44 of this Act

(i) the powen confe rred upon the Commissione r

by this sub$ection shall be in addition \0 any righ l

conferred upon him (ocommence proc:eedinp in respect

of an offence under Part XV of this Act;

(ii)

any person wbo in determining his iOlal

inoome, as disclosed by his re tum , deducts or sets off any

amount, the deduction or se t-<lf( whereof is nOI allowed

under the provisions of this Act, or shows as an

expenditure or Ion any amount which he has not in fact

expended or lost, shall be deemed for the purposes of

this subsection to have omitted such amount from his

return ;

<iii) any tax charged under the provisions of Ihis

subsection sha ll be dee med not to be part of any tax paid

o r payable for the purposes of the preceding subsections

of Ihis section, o r of sections 32, SO, 83, 88 and 89 oflhis

Act ;

(iY) where the default or omission has been made

in connection with a return req uired by the proYisionsof

this Act to be furnished by another penon on behalf of a

O)mpany, such company shall be liable for the additional

tax chargeable under the proYisions of Ihis subsection.

(1 1) 1lIe tax upon the chargeable income of any

person engaged in the production of petroleum produced in

Malta shall be -

(a) where the gains or profits are as.certained as

proyided in paragraph (i) ofehe proyiso to subsection ( I)

of scction 13 of this Act, at the rate of fifty ce nts on eyery

lira of such part of his chargea ble income as is deriyed

therefrom and at the appropriate rates set out in the

other subsections of this section on that part which is not

so deriyed; Of

(b) where the gains or profits are ascertained as

proYided in paragraph (ii) of the proYiso to subsection

(1) of section 13 of this Act, at the rale of fi fty cents on

eyery lira of such part of his chargeable income 115 is

derived ~refrom , and at the appropriate rateS5Ct out in

the other wbsectiom o f this section on that part wh ich is

not 50 derived .

(12) Every person referred 10 in subsection (11)of

this section shaJl -

(a) in the case of a person refem:d to in paragraph

(a) thereof, have and maintain a permaDCnt office in

Malta where all conlTatU for the sale or disposal o f

petroleum produced in Malta or of rights and interests

pertaining to such petroleum shaI.I be made , and the sale

or disposal prices o f such petroleum o r rights and

interests to be used in all aClXlunting documents and in all

returns submitted for II'Ie rurposes of this Act shall nOI

be less than the values attributed thereto for royalty

purposes in aClXlrdanee with the terms o f the licence

granted to such person under the Petroleum

Cap. 1S1. (Production ) Act . o r under that Act and under the

Cap. 190$. Continental Shelf Act.

(b) in the case of a person referred to in paragraph

(b) thereof, have and maintain a permane nt office in

Malta fo r the eonduct of operations under the lice nce,

contract or other arrangement , as the case may be, and

the values to be used by such person in all accounting

documents shall, for the purposes of this Act , be

established in ~ manner provided under paragraph ( il)

of the proviso to subsection (I) o f section 13 of this Act.

( 13) Any person engaged in trade or business who

derives gains or profi ts in part from the sale or disposal of

petroleum produced in Malta or of rights or interests

pertaining to such petro leum and in part from any other

trade , business. profession or vocation shall, in respcet of the

fint mentioned part of his trade or business, allocate a

separate capital and keep separate books and other records

and accounts and shall not pool the aa:ounlS of sucb part o f

his trade or business with those of his other trade, business,

profession or vocation . The accounts of the trade or business.

o r as tbe case may be , that part of ~ trade or busiDCss of a

person whereof tbe gains o r profits are derived from the sale

o r di5pO$al of petroleum produced in Malta or of rights and

interes15 penaining to such petroleum shall be drawn up in

accordance with coD$i$tent and ge nerally accepted

aeeounting practice.

( \4) The provisions of subsection (13) of this

section shall apply mutatis muumdu to any person operating

in Malta under a licence, contract or olhe r arnngcment as is

mentioned in paragraph (ii) ofthe proviso to subsection (I) o f

section 13 of this Act.

(\5) Where. during the year immediately

preceding any yea r o f assessment. any indi vidual de rives

income subject to tax unde r pal1lgraph (b)ofsubsection ( l) of

section 5 of this Act, being cmOlUmCII15 payab le unde r a

contract o f employmen t requiring the performance of work

or o f dut ies mainly outside Malta. excluding however any

service on board a shi p. ai rcraft or road ve hicle own ed,

charu:red o r 1c:ased by a Mallese compa ny and any service for

the Government of Malta. and received in respect of work or

duties ta l'lied 0 1,11 o utside Malta. or in respect of any period

spen t in Ma lt a in con nection with such work or dUlies, or on

leave during the carry ing o ul of such work or duties -

(a) notwithsta nding anything \0 the con trary

contained in this Act, such income shall be deemed to

co nst itute the lasl part of that individual's tota l income

for that yea r and . sa ving the provisions of paragraph (c)

of this subsection . shall nOt be liable 10 an amount of tax

in excess of-

(i) Lm300 per annum

the case of an

III

unskilled worker;

(ii) Lm4SO per annum in the case of a skilled

wo rke r;

(iii) LmSOO per an num

the case of a

III

techn icia n; and

(iv)

Lm l.OOO per annum in the case of an

indi~idual

rendering managerial or professional

serviceS;

(b) in each particular case the Commissionershall

determine in hi s abso lute discretion which. of the

categories set out in paragrap h (a) hereof is applicable;

(c) where the sa id work o r duties are not carried

ou t du ring the whole year. the maximum amo unts

applicabl e under paragraph (a) hereof shall be reduo:d

in the proportio n which the period du ring which tile

work or duties arc socarried out bears to the whole year;

(d ) where the tax ;s reduced in accordance with

th e provisions of Ihis SubKclion. it sha ll be further

reduced by the amount o f any contribution paid by the

An X 01' 1118'1 . individ ua l under the Social Security Act 1987 during the

period in whiCh the relat ive work or duties were carried

OUI

Provided th at whe n any such reduction is effected .

the amount o f Social Secu rit y contribution s by which the tax

is so reduced shall not qualify as a deduction for the purposes

of subparagraph (ii) of paragraph (b) o f subsectlon ( I) o f

section 28 of this Act.

(16) The tax o n the income refe rred to in

subsect ion (6) of sect ion 5 o f this Act shal l be at the rate of te n

ce nu o n every lira thereof. and . notwithstandi ng a nythi ng to

the contrary contained in this Act. no set-off or refund shall

be gra nted to any pe rson in respect o f the lax so cha rged .

(17) Notwit hstandi ng the ot her provisions o f thu

section . but wit hout prejudice to those ofsubseclion (10). the

Minister responsible for finance may, in the in teresu o f

ocooomic c:cpediency. direct by ootice published in the

Gaze lle, that

(a) in the case of sma ll assessme nu cha rging tu

not exceedi ng an amount specified in the said notice, the

assessment shall 00\ be raised ; a nd

(b) in dete mlining the chargeable income a nd the

amount o f tax due by a ny peT$O n and in allowing a ny set-

o ffs. the Commissioner may rou nd up or down any

amo unt to the nea rest lira. ~.

14. Immedi ately a fter Par! VI II of the principa l Act. the re sha ll

be added the following new Part Vill A

" PA RT Vill A

Tu Rebate

( I ) Minkejja d-dispotizzjonijiel ta ' I·ani kolu 26

la' dan I-All , meta rxi sena minnufih qabel is-s4ma la' slima

mara mitiewga limb incom~ suggett ghat-Iaxxa lal'll id -

dispotizzjo nijie l tal-paragrafi (a) u (b) las-subartikolu (I) ta '

I-an ikolu S ta' dan I-All zewgha jisla' jagl'ltel bil-miktub li t-

tana fuq l-incoml!' taxxabbli dwar dak I·income miksub mi ll -

mara tiegllu tigi kkalkolata separata men l. rhi bl'lal dan 1-

;ncom~ tal -mara ma jig;x magl'ldud nimkien ma' I-incotm

lotali ta ' tewtha gbal dik is-se na ta ' stim a.

(2) It -tana kkalkolata scpa rata menl ghal ku ll

se na ta ' slimadwar l-incom~lal-mara mscmm i fis-subanikolu

(I ) ta ' dan I·art ikolu tig; addebitata r iSl!'m k wgha. t....;/lCQm~ jig;

nlau at bir-rali mnittlin fiI-paragrafu (b) las ,subartikolu (I )

ta' I-artiko lu 31 ta' dan I-At! u jinghala rttull~ ta ' taxxa skond

is-subartikol u (3) la' I-artikolu 31 A ta' don I-At t. ~.

10. L-artikolu 27 ta' I·AII principali ghand u jigi e mendat kif gej

(a) Fis-subartikolu (3) lieghu, minnufih wara I-kliem "I-wild

ma jkunx miilewweg~ gflandhom jidhlu I-kliem ~jew ikun gI'Iadu

H

ma gbalaqx l-e ll ta ' Iminlu·il se na u

;

(b) fis.-subartikolu (5) liegflu, minnok iJ· klicm ~ fis.-sub­

paragrafu (i ii) tal· paragraru (b) tas-subani kolu ( I ) la ' I-artikolu

28" ghandhom jidhlu I·kliem ~flS-subparagrafu (v ) tal-paragrafu

(b) las-subartik olu (2 ) la' I-anikolu 31A

H.

L· artiko1u 28 ta·I· AII prin~ipali ghandu jiti sostilwit b'dan li

11.

(I) E I·kai la' individwu residenti r Malta fis-sc:na

minnufih qabel is·sena ta' slima, ill i jipprova b'sodisfazzjon

tal-Kummissarju iIIi fis-sena minnufih q abel is-sc na la '

stima -

(a ) huwa bi spejjez tiegflu innifsu mantna jew

ikkontribwiua ghall-manteniment la' persuna li tkun

qarib la' I-individwu jew tal-mara jew ta r-ragel ta' 1-

in dividwu li kienet jew inkapaCitata minliabba x-xjuhija

jew mard milli ti:omm lilha nfisha jew tkun I-omm jew 1-

oht (sew jekk hekk inkapacitata jew le) ta' I·individwu

jew tal- mara jew tar-ragel ta' I-individwu u/jew, meta 1-

individwu ma jkunx mitiewweg jew ikun annel, ikollu

residenti mi eghu u man tnuta minnu qariba liegl'lu jew

jekk huwa arm cl. ta' manu I-mejla, fi l-kariga ta ' mam

tad-dar, min barra qariba li dwarha individwu iehor

ghaodu jedd gbal tnaqq is tah! id-dispozizzjonijicl ta' dan

I- An , ikun hemm tnaqqis la' som ma mbux akbar minn

mija u ghoxrin lira minfuqa bhala manlenimentdwar kull

wi ehed minn dawn il-qrabat

IMa b'dan ill i -

(i) I-income tal -persuna mantnula ma kienx ,

fi s-sena li tahbat qabel is-sena ta ' 5tima , jeccedi mija

u gtloxrin lira

(i i) meta I·income lal-persuna mantnula kien

la' mhux aklar minn min lira fis-sena li lahbal qabel

is-sena ta ' Slima, it-Inaqqis li jinghata skond id-

dispoiizzjonijiel la' dan il-paragrafu ma ghandux

ikun aktar minn min lira bil-tnaqqis jew ta' erbghin

lira jew ta' I-income tal-persuna man tnul a, liema

minnho m ikun I-inqas;

(iii) meta tewg individwi jew itjed minn tnej n

flimkien mantn ew xi persuna bhal dik imse mm ija

hawn qabel, it-Inaqqis li gh and u jsir taht dan il-

paragrafu ghandu jkun imqassam bej nhom bi

propoTZJon ta' I-amrnonl Jew valur tal -

kontribuujonijiet laghhom rispeUivi ghall-

manteniment ta' dik il -persuna;

(b)(i) huwa jaghmel sigurt~ (in kluta sigurt ~

kontra I-mew! b'disgrazzja) fuq hajIU jew fuq iI -hajja

ta ' martu ghand xi kumpannija ta' sigu rt~, jew

(ii) huwa jew manu jew il·tncjn jaghmlu

kontribuzzjonijiet annwali ghal pensjoni, tifdil ,

soCjet~ jew fond ta' provvidenza jew soCjet~ jew

fond ichor li jkun u approvali mill-Kummissarju fuq

il- kondizzjonijielli jkunu preskriui ,

ikun jista' jsir tnaqqis li jkun daqs I-inqas wiched rnit -Iliet

arnmonti li gejjin

(a) ]·ammont annwali lal-premium imhalJas

ghal dik is-sigurt~ u l-a mmont annwali tal-

kontribuzzjonijiet maghmula kif imsemmi hawn

qabel;

(b) parti waMa minD sil1a ta' I-inrome totali

ta' dak I·;ndividwu;

(t)

milcjn lira

lida mCla I-kontribuzzjonijiel annwali Ii jkunu $BTU

kif ;m5emmi hawn qabel jinkludu konlribuzzjonij iel

maghmula minn dak I-individwu ;ew minn manu , Jew

mil-lnejn, skond I-All ta' 1, 1987 dwar is-SigunA So<:jali,

it-tnaqqis li jkun jista' js;r lahl dan il-paragrafu lOa

gha ndu febda kat ikun inqas mill-ammont totali lal-

konlribuz2:jonijiel maghmula taht I-imsemmi All

I.i:da wkoll , meta ind ividwu jaghtel kalkolazzjo n;

separata ghall-finijiella']-artikolu26A ta' dan I-A ll, il-

kontribuzzjonijiet annwali maghmu]a Rond I-All ta ' I·

1987 dwar is·SigunA ~ali minn dak I·individwu Jew

minn ma nu jiiu mnaqqsa mill-income rispelliv I3gl'lhom

li jkun suUett ghal-Iaxxa.

(2) Fil-kai la' individwu resident; fMalla fis-sena

minnufi h qabells-sena la' stima.lijipprova ghas-sodisfu:tjon

tal, Kummiuarju li lis-sena minnufih qabel is-sena ta' stima

huwa kien Tlallas -

(i) drittijiel professjonal; lit lti tabib, kirurgu,

denlista jew qabla ;

(ii> drittijiet lil xi infe rmier;

(iiO

drillijiella' sptar; Jew

..

(iv) il ' prea ghall·akkwist ta' l'O'huicluJir, krom

. ,

.

"'

traben onopediti Jew ghajnuniet prostetiCi

hlasijiel g1'laU -utu la' xi oUett bl'tal dawn ,

ghand u Jinghala Inaqq is dwar kull ammonl hekk imhallas

Jida -

(a) I-ammonli li dwarhom huwa permess tnaqqi s

taht dan is·subanikolu ghandhom ikllDU dawk imhallsa

ak kon t ta' I-individwu li jibbenefih mit-tnaqqis

hawnhekk mahsub Jew lal-mam lieghu , jell tghix

mieghu jew ghal kollox minnu manlDuta, Jew alr.konl la'

kull individwu iehor 11 dwaru hu jklln intitolat ghal

tnaqqis skond is-subaniko lll (I) 13' dan l-artikolu Jew

gbal rtbl1le ta' taxlta skond il- paragrafu (b) las-

sll bartikolu (2) ta ' I-artikolu 31A la' dan I, An;

(b) ebda drillijiet doYU ti lil in rermier u ebda

ammont imbaIJas ghall,akkwist Jew ghall-lItu ta' lti

oggell imsemmi fis-s ubpa ragrafu (iv) tas-subartikolu (2)

ta ' da n I,arti kolu ma ghandhom jinghat aw bbala lnaqqis

jckk it -Ta bib Printipali tal-Gvem ma ji<Xertifikax li s-

servizzi li dwarhom IhaUsu d-drittijiel jew l-oggett}ew 1-

utu tiegbu Ii dwaru jirrcferi I-hlas, skond il-kai:, ma

selghUl! ragonevolment ma jsirux, u gbandu jiccenifika

wkoll liema ammont jista ' jiuiebed in kon sidera:ajoni

bbala li kien gie minfuq genwinament dwar servizzi la'

infe rmicr , jo::w ghall -a kkwisl }ew gball-uiu la' 1-

imsemmija ,,"clli;

(c) meta xi nfieq imsemmi fda n is-subaniko lu

jisla' jingabar Iura minn assigurazzjoni , ghaj nuna soCja l;

jcw ~i skema jcw arrangamcnl ielior, Inaqqis skond dan

is-subartikolu jingba lP biss ghal dak l-pmmOnlla' nficq 11

ma jistax jingabar b'da k il-mod u. fkull kai: , il-Inaqqis

lotali li jingbala s1r.ood dan is-subanikolu f kull sena la'

51ima ma gbandux ikun itjed minn flames mitt lira ni eqes

kull ammont ta' nfieq liji ngabar lura klfimse mmi qabel;

(d) mela tewg individwi ;C'" iklar ikunu inlilolali

glial tnaqqis skond il-paragrafu (a) Ias-subanikolu ( I) la'

dan I-anikolujew ghal rtOO/e ta' taxxa skond il-paragrafu

( b) las-subanikolu (2) la' I-artikolu 31 A la' dan I-All

dwar l-i5less dipendenl jew tifcl jcw lina , mct a jinhadem

~i tnaqqi s Ii ghandujingbala skond dan is·subartikol u ma

gliandux jilliebed in ko nsi de razzjoni kull ammont

imhallas minn kuU individwu dwar id-dipendcnl}ew il-

lifel jew lina li jkun ifjed minn bames mitt lira divii: bin -

numru la ' individwi IIckk intilolati;

(e) cbda tnaqqis ma jinghola skond dan is-

subanikolu jekk it-Ialba gbal <lair.: it-Inaqqis ma Ikunx

provata b'riCevuti mogblija lill -Kummissarju ,

(3) Fil-kai: ta' individwu resident i fMalta fis-se na

minnufih qabel is-se na ta' 51ima, li jipprova gl'l as·5Od isfazzjo n

lol -Kummissarju li {is-se na minnufih qabel is-sen a la' 51ima

me mbru tal-familja tieghu kie n ibali mi nn marda;Cw mard

kron iku presmll , ghandu jinghata Inaqq is la' mill lira dwar

kul! membru tali

lida meln t ewg individwi jcw ik lar ikunu inlilol ali

ghal tllaqqis sko lld il- paragrafu (a) las-liubartikolu (I) la' dan

l-anikolu jcw ghal rtbD/e la' l3XXa sko nd il-paragrafu (b) tas-

subartikolu (2) ta ' I-art ikolu 31A ta ' dan I- At! dwar I-isless

dipendcnl jew life! jew lina, kul! Inaqqis skond dan is-

subanikolu dwar id-dipcndenl jew it-lifel jew lina ghandu

jilq assam bejn I-ind ividwi bi proponjon tal-tnaqqisjew r~OOle

ta' tnulI dovut lil kul1 wiehed slr.: ond I-i msemmija paragrafi ,

(4) Fis-$ubanikolu (3) la' dan I·anik olu "mcmbru

w

tal-familja liegl'l u lfisser I-indi vid ..... u I; jibbenefika mit-

Inaqq;s mahsub fdan I-art;kolu, il·mam licg\'lu, jckk tgl'lix

mieghu jcw gl'IaI kollol[ minnu mantnuta. u kull indivklwu

iebor li dwaru bu ik un inlitolal gbal tnaqq is personali skond

il·paragrafu (a) las-subartikolu (I) la' dan I-artikolu jcw gbal

rebate ta· laua skond il -paragrafu (b) las-subartikolu (2) la' 1-

artikolu 31A ta' dan I-All.

(5) Gball-finijiel tas-subartikoli (2), (3) u (4) ta'

dan I-artikolu, kul1 ri fercnza gball-paragrafu (b) Ias-

subartikolu (2) la· I-artikolu 31A la· dan I-All gbandha

liftichem bbaJa rifcrellU gball -imscmmi paragrafu mingbair

konsiderazzjoni tad-dispotizzjonijict lal-paragrafu (i) lal-

proviso 1i hemm gbalih.

(6) Kom munilA ckklcsjasti ka ma ghandhicl[ jcdd

ghal tnaqq is taht xi wichcd mis-sUbartikol i la' dan I-arlikolu

dwar xi me mbru individwali laghha.

(7) Fis-subarlikoJu (6) ta· dan I-artikolu. n-

artikolu 20. fis-subartikolu (4) la' I-artikolu 31 u fis-

subarti kolu (13) ta' I-artikolu 31 A ta· dan I-An-

MkommunilA ekklC$jastika M tflSSCr numru la·

individwi 1i jghixu flimkicn fkom muni lA skond ir- regoti

la· ordni relijljut rikonoxxut bbala hekk mill-

Kummissarju;

individwal iM.

Mmcmbru

dwar

kommunit1l.

ekklesjastika, tfi sser ludJ individwu, laik icw relitjut , li

kien jaglimcl parti minn dik il-kommunit1l. fit· tlel;n ta '

Settembru malul is-sena li lahbal minnufih qabel i5-sena

la· 5lima.

~ .

(8) Fil-ku ta' individwu residenti fMalta fis-sena

li

lahbal

minnufih qabel iHena ta' 5lima, li jipprova gbas-

sodifaujon lal-Kummissarju bir-ri(:ev l.lIi l[icrqa ill i fi5-senali

fowUropiti. tahbal minnufih qabcl is-sena ta' sti ma kie n gbamel

donaujoni ta' flus li l dawk I· ist it uujonijiel filantropi ~i li 1-

Kummissarju jista' japprova. b'avvit ippubblikat fil-

Gauetta, ghandujingbata Inaqqis ckwivalcnti gball -ammont

tad-domw:joni suggett gbal tnaqq is massimu ta' tl iel mitt

lira.-.

L-artiko1 u 30 la'l-An prin~pali ghandu jig; cmcndat kif gej

12. minftok is-subartikolu ( I ) ticgbu ghandu jidho l dan li gcj

(a)

'"(I) Kull talba gbal tnaqqis tabt din it-T aqsima ghandha

ssir fuq il -fonnula xicrqa preskrilla, -; u

(b) fiI·paragrafu (a) tas-suban ikolu (2) licgbu minftok il-

kHem ~ fis-subartikolu (3 ) la· I-artikolu 28 M ghandoom jidl'llu 1-

kl iem ··fis-subartikolu (2) ta' I-artikolu 28 ~.

L-anikolu 31 ta" I-Au prinCipali shandu jigi _ Iil wit b-dan li SooI""""",,,.

J]. (I) Bla hsara ghad-dispotiujon ijiet l-ohm la" dan

"",moli to' l-artikolu, il-Iaxu fuq I-income laxxabbli la' kull persuna

in.d;vi<!wi u Ikun intuuta bir-rati li gejji n

(a) fit-ka:!: ta " individw u li jkun inli lolat ghal

rebate ta' tU1<3 skond il·parasrafu (a) Ias-subarti kol u (2)

jew s-subartikolu ( 12) ta' I-anikol u 31 A la" dan I-All

ghall-isless se na la" 5lima -

GhaJ kulllira fuq I-ewwel L.m3SO

lOt

Ghal kulJ lira fuq I-LmJOSOta" wara

20t

GhaJ kulllim fuq l-Lm 1900ta' wara

25C

Ghal kulllir~ fuq 1-J...rnI700 la" wara

30C

Gha l kulllira mill -bqija

3St

(b) fit-kat ta' kull persuna ohra maghdud

individwu Ii jkun ghate l kalkolaujoni scparata ghall _

finijiet ta·l·artikolu 26A la' don I-Att -

Ghal kulllira fuq I-cwwcl L.m 1500

1St

Ghal kull lira fuq is- L.m600to' wara

20t

2St

Ghal kulllira fuq il-LmSOOla' wara

Ghal kulllira fuq I-Lm 1200 ta' warn

30C

3St

Ghal kulllira mill-bqija

(2) Minkejja d·dispoiizzjonijiet las-subartikolu

(I) ta' dan I-a rtikolu. it-taxxa fuq I-incornr taxxl,bbli la' kull

individwu intitola t shal rt batt ta ' ta:c:ca sko nd is-s ubarti koli

(5). (6) jew (7) ta" l-art ikolu 3 I A ta" dan I-All Ikun intauatu

bi r-rati spetjali li gejjin

(a) fit ·ku la" individwu li kellu manu Ighix

mieghu jew ghal kol1ox minnu mantnut a ghall·istes! sena

ta "Slima -

,0/

Ghal kulllira fuq l-ewweJ J...rn3230

,0/

Gha l kulllira fuq J-L.mlooot a· wara

'"

Gha l kul11ira mill"bqija

(b)

fiI-kat ta ' kull individwu icho r blla] dak -

,Ot

Glial kun lira fuq J-e wwcl Lm 2S30

Ghal kulllira fuq J. L.m looola" wara

""

'"

Ghal kull lira mill·bqija

(3) Ebda lIaga fis-subarlikolu (2) la" dan J·a rtikolu

ma ghandlla b'xi mod lilq ics li thassa r id·dispoi.izzjonijiet las-

suban ikol u (11 ) ta " dan I-artik ohl.

(4) I!-tana ghandha li gi ntaxxota bir-ra ta ta ' 20C

fuq kulllira ta ' I-incom .. tanabbli 10' -

<a) kull enlill li ghaliha japplika l-artikolu 20 ta '

dan I-At! ; u

(b)

kull fondaujoni , t!'lollija, mm. istituujoni,

jew organizzanjoni ofl ra jew korp la' pen ... "; ichor li 1-

i"com~ tiegllu ghandu spetifika!ament jigi applikal ghat

11.011001: biex jippro .. di j~ ghall-membri taJ-tJeru

Itda mela I-Kummissa rju jkun $Odis!al! H xi part;

minn dak I-income gic m-fan applital ghal membri tal -

kleru residenti fMalta jcw gbal kom munilajiet

ek kl esjastiCi hekk residenti. dik il·parti La ' J-incQtrn!

ghandha Ikun mnt; mit-Iana fide;o il-fondazzjoni ,

l!'Iollija , i1w1, iSlituzzjoni, jew organiuaujoni otm. jcw

korp la' penun; idlor kif intqal qabcl, ul;oll mela &-

5ubanikolu (2) la ' J-artikolu Wta' dan I-At! ikunjapplika

ghal dik il-fondaujoni, tbollija, trim, istituzzjoni, jew

organizzazzjoni ohra jew korp la' penun; ichor.

(5) Minkejj. d-dispotittjonijiel tas-subartikolu

(4) la' dan I~artikolu , ebda laua nlauata 1&111 id-

dispotizzjonijiel la' dak iHubanikolu ma ghandha titqies li hi

parti minn xi taua li lista' t[ttiebed hi tpallij. ghall-fmi ta'

~bir skond l-artikol1l33 ta' dan I-At!,

(6) It-taua gi'landha tig; nlauata bit-rata ta' 35l

fuq klllllita ta' I-ina>~ lauabbli la' kull _

Ca ) kumpannija;

(b)

korp magl'lqud imwaqqaf b' ligi: u

(~) imprita

li skond il-paragrafu (d) tas-

subartikolu (7) ta' I-arti kolu 20 la' dan I-All ghandha tig;

meqjusa bflala korp ta' persuni separal.

(7) Bla

l'lsara

ghad-dispotizzjonijiet

las·

subartikol ll ( to) ta' dan I-artikolll, it-Iuu i ghandha tip

nlanala skond id-dispotizzjonijiet l-ol'lra ta ' dan I-anikolll

m'ghan dha febda kat Ikun itjed mir-rala la'-

(a) lOt fuq kull li ra la'l-inco~ lauabbli ta' kull

frllde union; u

(b) JO,; fuq kulllira la' l-inc~ tauabbli ta' kull

katin jew istitunjoni ohra simili li m. Ikun proprjellta'

l'Iadd jekk il-Kummissarju jkun sodisfatt li ebda parti

mill-jnconu ma jkun jist.' jilqllS5am lil, jew lIort'ohra

jkun disponibbli gI'Iall·benefiCCju personali la' n sid jew

mc:mbru bl'lala tali.

(8) Minkeija d-dispotizzjonijie t tas-subartikolu

(I ) la ' dan I-artikolu, it-tau. fuq I-income tauabbli ta ' kull

individwu li jkun inghata permess ghal res ide nu. taht I_

artikolu 7 1a' I-All dwa r I-Immignzzjoni -

(a) fl -e rbatax Jew wara I~ rbatax ta' Novembru ,

1972 iMa qabcll-ewwel la' Jannar , 1988. gI'Iandha ti~i

nluula bi r-rali li ~ejjin

(i) fiI -kat la' dak l·individwu li tellu man u

Ighi x mieghu jew gI'Ial k01l0x minnu manlnula ghall -

isleS!; $Cna la' Slima -

Ghal kull lira fuq I-ewwel Lm3SO

Ilk

Ghal ku1l li la fuq I-LmIOSO ta' wara

Z(k

Ghal kull lira fuq I-Lm I900 ta' wan

~

Gflal kull li ra mill-bqija

30t

(ii)

fit-kat la' kuU individwu iehor bhal

dak -

Gb l kull lira fuq l-e_e1 Lm1SOO

1St

n

Ghal kull lira fuq is-Lm600 la' wara

Ghal kuU lira fuq it-LmSOO la' wara

~

Gbl kull lira mill-bqija

lOt

IMa I- inqas IOU li gha ndha lilflallas laflt dan il-

paragrafu min n xi individwu bflal dat dwar xi sena la'

slima Ikun ta' elf lira

(b) fl-e_el Jew wara l-e_el la' Jannar , 1988

ghandha tigi nlanala

(i) fil-kat la' incom~ barra minn incom~

imsemmi fl5-subparagrafu (ii ) la ' dan il·paragrafu ,

bir-rata la' 1.si: fuq kull1..rn la ' I-incom~ lanabbli

lroa I-inqas laua Li gh.andha lilflallas lahl dan

is-liubparagrafu minn xi individwu bflal dak dwar xi

sena la ' stima ghandha Ikun, wara li jiji kkunsidrat

xi I'IeIs.icn minn tana doppja li da k I-individwu jisla'

jkun inlilolal ghalih, la ' cif lira;

(il) fil-kd la ' income derival minn Mall a u

ta.uabbli lahl il·paragrafi (a) u (b) las-suban ikolu

(I) la' I-anikol u S la' dan I-All . bhala income

taxxabbJi separal bir-rati msemmija fis-subartilr.olu

( I) la' dan I-artikolu , mingllojr ma jinghata xi rtboft

ta' taua.

(9) (a) (i) 1t-llWI:a fuq I-incom~ lauabbli la '

kull individwu mwielcd f Malla li, wan li jkun emigra

jkun irriloma bflala resident rMalt a wan l-e_ el la '

Janna r. 1988, pandha liji nlauala bir-ra li msemmija

fis-subartikolu (I) la' dan I-anikotu. Jew jckk tlckk

jaghiel. u sakemm dik I-gliaila ma ligix rinunzjala

minnu. b'rala ta' 1St (uq kull Lm ruq I-income ticghu

taxxabbli barra minn income imsemmi fi5-subparagrafu

(ii) ta ' dan il-paragrafu. L-gliai:la msemmija ma

ghandhiex tcrga' tintui.a galadarba tkun giet rinunzjata

lida d-dispoiizzjonijiel ta- dan is-subartikolu

ghandhom japplikaw biss meta individwu blial dak jipprova

ghas-sodisfazzjon lal-Kummissarju illi jew

(a) fil-kai: rejn kien attwalment jirrisjedi barra

minn Malta ghal perijodu totali la' glioxrin sena li jigu fi

i mien perijodu ta'liamsa w ghoxrin sena li jigu qabell-

ewwel jum tas-sella la' stima li fiha I-individwu jirritoma

bliala residenti rMalta wara l-ewwel jum ta' Jannar,

1988. ikun irCieva rMalta glial darba wal"lda jew iktar

drabi matul is-sena li tigi minnufili qabel is-sena ta' stima

ammont ta' income ta- mhux anqas minn sill elef lira li

jorigina minn barra mil1-Giira u Ii jkun laxxabbli skond

id-dispotiujonijiet ta' dan I-AIt, b'dan iIli fil-kai: ta'

pep.;una mitiewga I-ammontla' income imsemmi ta' silt

elef lira gliandu jiidied b'elf lira dwar kull qarib

dipendenti illklui.a I-mara: jew

(b) fejn ma jkunx ta' naz:t.jonalitil. Malt ija u ma

jkunx jissodisfa I-perijodu la' residellza barra minll Malta

,msemml fil-paragrafu (a) ta ' dan il-proviso, ikun

jissodisfa kundizzjonijiet blial dawk stabbiliti mill-

Ministru responsabbli ghall-immigrazzjoni lalil I-

arlikolu 7 ta' I- A tt dwar 1-Immigrazzjoni, ghall -hrug la'

permess glial residenza skond ma jkunjciisti filwaql tar-

ritorn ta' dak I-individwu rMalta

Ii:da wkoll I-inqas laxxa li gliandha tithallas minn

kull individwu bhal dak ghal kull sena la' stima Ii fiha 1-

individwu jaglii.el li jballas bir-rata ta' 1St fuq kull Lm

ghandha tkun. waT3 li jigi kkunsidrat xi lidsien minn taxxa

doppja li dak I- ind ividwu jista' jkun int;tolat ghalih , ta ' e lf lira.

(ii) Fil-kaz ta' income derivat minn Malta u

taxxabbli talit il-paragrafi (a) u (b) las-subarti kolu (1) la'

I-artikolu S ta' dan I-All, dak I-income jitqies li

jikk05litwixxi income taxxabbli li ghandu jigi ntaxxat

separatament bir-rati msemmija fis-subartikolu (I) ta'

dan I-artikolu mingliajr ma jinghata xi rebale la' laxxa.

(b) Fil-kai ta l-mewt ta' xi individwu li hu

ntaxxat bir-rata ta' 1St fil-Lm tahl id-dispotizzjonijiet

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

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

intitolata li taghzelli tigi ntaxxata bl-istess mod u lahl 1-

iSless kundizzjonijiet bhall-mejjet iewglia u, sakemm dik

l-gha:!:la ma tigix rinunzjata minnha , hi tkun ikkunsidrata

Ii ssodisfat hi stess il-perijodu ta' assenza minn Malta li

jikkwalifikaha hemm slipulat.

Kull min -

(10)

(a) jaghme1 xi nuqqas mCla jipl'reic ma prospc:U

dwar is-se na ta' stima li tibda fl·ewwel jum ta' Jannar.

1949, jew xi se na sus.segwenli ta ' st ima, jigi n/auat gltal

dik is-5Cna ta' 51ima b'tllXl[a ta' Iliel darbicl l,am mon t tat·

tlUlXD li ghaliha huwa suggeU ghal di k is-se na taM is-

$ubanikoli l-ohra la' dan I-an ikolu jew b'dak I-ammonl

iZgI'Iar la' laua li jisla ' jig; slabbilit mill-Kummissarju

iMa I; f e bda kat ma jkun inqas minn ghaxar liri jew nofs

wiehed fil -mija la'l-imsemmi am monlla ' laua li ghaliha

huwa sutgen, skond liema minn hom Ikun I-akba r; jew

(b) jommeui mill -prospc:n lieghu ghas-sena ta

51ima li libda fl-cwwcl jum la' Jann ar, 1~9, jew ~i sella

5usscgwenti ta' 51ima xi ammonl li j kun imissu gic inklui

fil-prospell, ikun suggen ghal am mon t ta' ta){~a li jku n

daqs darbtejn id-differcnza be;o it·laxxa ki f ikkalkulata

dwar I-;ncome imni:i:icl minnu u t-Iaua li sewwa sew

ghandha Ikun inlaxxata kif iffissala wara li jidhlu I-

am!l1()nli ommessi,

u jkollu jhallas dak I-ammonl ta' laua minbarra Haua li sew

sew ghand ha Ik un inlllXl[lIta dwar I-income lieghu veru

lida jekk il -Ku mmissarju jtu n sodi$fall illi n-nuqqas la'

I-ghoti lal-prospell jew ~i ommissjoni bhal din ma k ie nu~

dovul; ghal ~i frodi, qe rq, lidwir jcw ncglige nUl kbi rajew bir-

rieda, huwa jahfcr ko llha kemm hi l-imsemmija laua tripla

jew addiujonali u, null kat ichor, jista' jahfcr xi sehem minn

jew koll ha hemm hi I-Iuxa Iripla jew addiz.zjonali kif huwa

jidhirlu xieraq

lroa wkoll m-kat la' korp ta' persuni il -

Kummissarj u ma ghandhux inaqq as xi laxxa li gha nd ha ligi

nlauala lahl il'(J3ragrafu (a ) la' dan is-subanikolu ghal inqas

minn Unl jew ghal inqas minn ghum fil-mija tal-tau3 10lall

1; ghandha lig; nlauata laht js-subarti koli I-ohm la ' dan 1-

artikolu ghas-sena la ' slima re1alliva. skond liema jkun 1-

ikbar

Ii.da wkoll metll l-Kummissarju jkun baghat lil xi

persuna avvit imsemmi fis·subartikolu (3) la' I·artikolu 4S la '

dan I-AIt, dik il-persuna jkollha thaUas, ghal kuU dak I-avvii.,

laua addiz.zjonali skond kif ikun spel:ifikal f da k I-awi t gtuls-

seoa ta' 51ima li dwarha jkun sa r in·nuqq as iida li f cbda kat.

ma ghandha Ikun it jcd min n gl'laxar liri, II-Kumm;ssarjujiSI3'

biss jaMer din ;I-Iaxxa addiz.zjonali mcta huwa jkun wdi sfatt

li minl'labba as.senza min n Malt a, mard jew raguni ~icrqa ohra

dik il-pcr.>una ma se lgl'lelJl laghli prospcll sko nd id-

dispotiujonijiCI la' I-artikohl 43 jcw 44 la' dan I-All

(i) is-setghat mog.tuijin IilJ -KulTllIlissarju

b'dan is-subartikolu jkUDU minbarra kul! jedd

moglni lilu sabiex jibda protedimenti dwar reat taht

it-Taqsima XV ta' dan I-All ;

(ii) kull persuna iUi, meta tistabbilixxi 1-

income kollu laghha, kif rapporta! fiI-prospelt

taghha, tnaqqas jcw tikkumpensa xi ammon t, met.

t-Inaqqis jew kumpens ta' dak I-ammont mhux

permess tab! id-dispoZizzjonijiet la ' dan I-All, jt ....

tun bhala nefqajew tdfn ammanl illi hijl fil-fall ma

tkunx nefqet jtW dl ret, titqies. ghall-finljiet ta' dan

is-suba rtikolu, li ommettie! dak I·ammon! mill-

prospelllaghha;

Ciii) it-lUX. iffissala laht id-dispotizzjonijiet

ta' dan is-subartikolu ma &handhiex titqies li hi

schem minn xi IUlIa mhallsajcw Ii ghandha lithaJl u

gI'lall -finijiet Ias-subanikoli ta' qabel rdan ].

amita!u. jew la' ]· artikoJi 32,80.83,88 u 89 la' dan I·

AU ;

( iv) meta n-nuqqas ;ew ommissjoni jkunu

saru ~war prospell meblieg mid-dispotizzjonijiella'

dan I-Auli gbandu jkun fomUI minn persuna ohra

risem kumpannija , din il-kumpannija tkun suggetta

gllat -taua addiujonali li gbandha lig; ffisula lab!

id-dispofuzjon ijiella ' dan is-subartikolu.

(11) II-Iaxxa fuq I-jncome tauabbli la' xi persuna

li tkun imqabbda fiI-produzzjoni lal-pil rolju prodou rMalta

gbandha tkun -

(a) mela l-qliegb jew il-profitti jigu a~rtati kif

provdul m-paragrafu (i) lal-proviso gbas-subartikolu (1)

ta' I-artikolu 13 la' dan I-All , bi r-rala ta ' bamsin

eenleZmu fuq kull lira fuq dik iI-pani la' I-income

IlI."Uabli lagbha li hekk jinkiseb, u bir-rali xierqa murija

fis-subartikoli l-obra ta' dan I-artikolu fuq dik iI-pani I;

mhux hekk {inldseb; jew

(b) meta l-qliegb jew il-p rofilli jigu a~nali kif

provduI m-paragrafu (ii) lal-proviso gl'laI-subartikolu

(I) ta' J-art;kolu 13 la' dan I-All , bir-rala la' bamsin

eentetmu fuq kull lira fuq dik il-pani ta' I-income

ta.r.xabli lagbha li hekk jinkiseb, u bir-rati xk rqa murija

fi5-sublirtikoli l-obra la' dan [-artikolu fuq dik il-parti Ii

mhux hekk tinkiseb.

(12) Kull pcrsuna msemmija !is-subartikolu (11)

la' dan I-arlikolu ghandha -

Ca) fiI-kat la' pcrsuna msemmija fiJ·paragrafu <I>

tiegllu, ikollha u glIandha Uomm urflttju permanenti r

Malta rein g.bandbom isiru I-kunua ui kallha ghall-bejgh

Jew Inehllija ta' pilrolju prodon fMalta Jew ta' driuijiet u

inlerew li ghandbom x'jaqsmu ma' dan il·pilrolju . u 1-

prezzijiel tal-bejgh Jew lat-tnel'lhija la' dak it·pil ro lju Jew

lad-driltiiiel u I· inleressi li ghandbom jinlutaw !id-

dokurnenti lal-kontijiel kollha u fiJ -prospetti koUha li

jinghalaw glIaU -fi nijiet ta' dan I-All rna gl'landhornx

ikunu inqas mill-valuri moghlija lilhom gl'lall-finijiet lar-

royalties skond iI-pallijiel lal-litcnza mogh tija lil dik H-

Kop. I!W>. pcrsuna skand I-Att dwar il-Produv:ioni tal-Pi troliu

Kap. L'H . Jew skond dak I-All u skond I· AII dwar il-Blala

Kontine ntali;

(b) fil-kat la' persuna msemmija fiJ-paragrafu

(b) tiegllu, ikollha u ghandha ttomm uffiUju permanenti

PMalta ghat-tmexxija la' xogl'lol skond il-lirenza, il-

kunlralt Jew arrangamenl iehor, skond il-Ir.at, u l-valuri li

gllandhom jintutaw minn dik il-persuna fid-dokumenti

tal-kontijiet kollha ghandhom, gl'lall-finijiet la' dan I·

An, jigu aUe rtali bil-mod provdullaht il-pa ragrafu (ii)

lal-proviso las-subartikolu (1) la' I-artikolu 13 la' dan 1-

AIt.

( 13) Kull pcrsuna mqabbda f senglla jew negozju

li jkollha qtiegl'l Jew profini Pparti mill-bejgh jew Inehh'ja lal-

pitrolju prodott fMalta Jew ta' jeddijiet Jew ;nleressi I;

gllandhom x'jaqsmu ma' dak il-pilrolju u fparli min n xi

sengl'la, negozju, professjon. Jew vokazztoni ohra, ghandha,

dwar I-ewwel parti msemmija las-sengha Jew negozj ul agl'l ha,

tqieghed kapit al sepa rat u Ziomm kOlb. u records u kontijiet

ollra separali urn. glIandhiex iiZomm il-konlijict la ' dik il-

parti Il5-sengha Jew ncgozju lagllha flimlr.ien ma' dawlr.!as-

sengl'la, negozju. professtoni Jew vo kaujoni ol'lra laghha. 11-

kontijiel tas-sengha Jew negozju. Jew skond il-kat. la' dik il·

pani Il5-se nglla Jew negozju la' persuna Ii I-qliegh Jew profini

laghhom jigu miksuba mil1-bejgh Jew Inehhija la' pilrolju

prodott f Malla Jew la' jeddijiel u nte ressi 1i gha ndhom

x'jaqsmu ma ' dak il-pilrolju ghandhom isiru skond il-prattika

konsislenli u attenala b'mod generali dwar kif iintammu I·

kontijiel.

(14) Id·dispotizzjonijiel las-subanilr.o lu (13) la '

dan I-anikolu j.a.pplikaw mutalU mUlandif ghal kull persuna li

tkun qed talldem fMalta tah l lieenza, kunlratt Jew

arrangament ichor kif imsemmi fil-paragrafu (ii) tal-proviso

ghas-subartikolu (I) la' I-ilrlikolu 13 la' dan I-All.

(15) Mel3, malul is-sc na li tig; minnufih qabel)(i

sena ta' stima, xi individwu jikseb incom~ suggel1 gha t-tana

laIn il·paragrafu (b) tas-5uban ikolu (I) la' I·anikohl 5 ta' dan

I· AII , li jk unu emolumenti I; jithallsu laht kunlral l la' im pieg

li jkun jeh ticg li jsi r xog.hol jcw dmirijicl prinCipalmenl barra

min n Malta , iMa minbarra kull scrviu abbord bastimc nt ,

ingenju ta' I·aj ru ;cw veU ura tat· triq li jkunu proprjct~ ta ',

nolcttati jcw mikrija mi nn kumpannija Maltija u kull scrviu

ghall-Ovcrn ta' Malta, u I; jigu ri~cvuti dwar xogho l jew

dmirijc l li jsiru bana mi nn Multa. jcw dwa r xi pe rijodu

f Malta in konnessjoni ma ' dnk ix-xogho l jcw ma' dawk id-

dmirijiet , jew waq t I~av~ maWI il·qadi ta ' dak i;l·xoghol jew

dmirijict -

(a) minkejja kull haia kuntrarja li tillSilb fdan I·

All . dak I-income ghandu jitqi es li jikk05titwini I-al'll'la.

pani ta' I·incom~ lotal; la ' dak J·i ndividwu ghal dik is-

se na u. bla h!>ara ghad·di spoiiujonijietlal-paragrafu (~)

ta' dan is-subanikolll, ma jklln)[ su~el1 ghal ammo nt ta'

taua li jkun itjed minn _

(i) LmJOO fi s·sena fiI ·ka.i: ta' hadd iem mhu)[

bis·scngha;

(ii ) Lm450 fis-sena fil·ka.i: ta' hadd ic m bis-

se ngha;

(iii) Lm500 fis·sc na fiI- kai ta' Ic kni ku; u

(iv) Lm 1,000 fis-sena fiI- kai ta' individw u li

jnght i servizz fiI-mllnllgemenl jew professjonali;

(b) fkull kat partiko lari il· Kum missarj u ghandu

jistabbili xxi fid-dis krcu;oni IIssolut& liegl'lu [ie mo

katcgorija mill-htegoriji murija fi-paragrafu (a) ID ' dan

js·subanikolu ghandha ligi applika ta;

(t) meta I-imscmmi )[oghol jew I-i mscm mija

dmirijiet ma jsirux matul is·sena shiha. l-oghla ammonti

applikabbl i tu ht il-pnragraf u (a) ta' dan is'subanik olu

ghandho m jitnaqqsu bil.proporljo n li da k il -perijodu Ii

matulu x·xoghol jew id-dmirijicl hc kk isiru ghandu mas-

se na shiha

(d) mela I-tana li ghandha !lgJ IIllaxxata li l xi

individwll timaqq as sko nd jd·dispoiizzjonijiet ta' dan is-

suba n ikolu. din ghandha Ikompli titnaqqas bl·ammont

la ' kul1 kom ri buzzjoni imhallsa mill -i msemmi individwu

Al1X .. · H187 lahl I·AII ta' 1-1987 dwar is·S igurttl SoCjali matu J il-

pc rijodu I; fi h ix -xogho l jew id·dmi rijiet relallivi jkunu

sa m

lida mela jsir x.i tnaqqis bhal dak, I-ammonl la'

konlribllujonijicl ghas-Sigurt~ SoXjali li bi h Ikun he kk

Inaqqscl il-taua. ma jikkwalifikax. bl'lala InDqqis ghall-finijiet

las·subparagrafll (ii) lal·paragrafll (b) la$-$llban ikolu ( I) la'

[·artikolu 28 la' dan I-A n ,

h-Iaua fuq [-inromc imsc mmi fis-

(16)

subarti kolll (6 ) la' l- arti kol u 5 la ' da n I-All gl'l and ha tkun bir-

rala ta' gl'laxar cen tetmi fllq kllll lira la' dak [·income. u

minkejja kllll l'Iaga kunlrD rja li linsab fdan [·AII, ma jinghala

ebda Inaqqis Jew rifutjoni 1i1 xi (>ersuna dwar il· laxn hekk

in lauala.

(17) Minkejja d-dispoiiujonijiet l-ol'l ra ta' dan 1-

artikolu, iido bla hsara lad-dispoiizzjonijiet tDs-sllban ikolu

(10). il- MinistTll responsabbli ghall-fi nanzi jista' jordna

b'avvit ippubbli kat fiJ·Gazzella, 1i ghal pratticil~ u

e konomija

(a) fiI·kat la' likwidazzjonijiel tghar ghal taxu li

ma Ikunx itjed mill-ammont spec;fikat n,imscmmi avvii,

ma ssiu il-likwi<lazzjoni: u

(b) bie~ jiffissa I-inromc la~~abbli la ' kull pe n-una

u I-ammo nt la' tana li ghandha lilhallas u anke biex ipac;

~i amm onli ta' laxxa dig!! ml'lallsa, iI- Kummissarju jisla'

jtid jew inaqqas kull ammonl ghad-drin lejn l-eqreb

lira," ,

14, Minnufih wara I-Taqsima VIII ta' I-All prinCipali. ghandha V.,I ... "T_.

,iidied d in it-Taqsima gdida Vill A li gejja

"TAQS IMA Vill A

. Reblltc' la ' Taua

J IA, (I) Bla hsa ra ghad-dispotiujonijiel la' dan 1_

artikolulaua nlaUD ID ghal kul[ sena la ' Slima fuq I-i"com/"

t:lxxabbli la' kul l individwu ghas-scna Ii ligi minnufih qabel is-

se nn \11' Slima ghandhu ligi r/"huud ghal di k is-sena ta ' slima

qubel mu ssir xi Ipanija ghlll helsien minn laxXD doppja u kull

taXX3 mnaqqsa rninn ras il-gtlaj R lahl id·dispotiujonijiel la' 1_

arti koli J2 u -1 2 la' dan I-All ,

(2) RI-k at ta' individwu residenti f Multa fis-sena

li liti minnllfih qabel is·se na ta' 51ima li jippro~a gha5'

sodisfazzjon lal· Ku mmi SS1!rju illi fis-sena li tiili minnufih

qabel is-se na la' slima -

(a) huwa keUu martu Ighix mieghujew ghal kollox

minnu manlnula,jingh ala , tOOlt la ' erba' mija u erbghin

lira b'dan iIIi dan rna jkunxjapplika mela individwujkun

ghatel li I-taxxa li jkollu jhallas ligi kkalkolala

$Cpanlament ghall-finijiel lo'l-an ikolu 26A fiiema kai

dan iI-paragrafu mll ghand ux japplika u ,tbale ta' tan a

skond is-subanikolu (3) ta' dan I-artikolu jing1'lala dwar

kcmm ir-ragel kif ukoll martu;

(b) huwa manlna xi lifel jew liOa , jing1'lata rebate

ta'1'Iamsa u ghoxrin lira dwar I,ewwel u Hieni lifd jew

lina, ta' ghouin lira dwar il'liekl lifd jew lifla u la'

hamsa u tielin lira dwar kullli fel ichor jew lina o1'lra ;

l;ida b'dan iIl;-

(i) ebda reoote ma jing1'lala dwar li fel jew lifla

meta lilhallll$ HI xi indi vidwu allowance la1'll 1-

artikolu 83 la' I-Att la ' 1-1987 dwar is-Sigurt~ Sotjali

li Ikun itjed minn rnija u erbghi n lira dwar il-liIeljew

tifla;

(ii) fiI-kat rnela tifel jew tifla jkollhom I-el~

ta' siltax-il sena jew aklar motul is-$Cna minnufih

qabel is-$Cna la' slima, ir-lebate ikun ta' harnsa u

Ilelin lira meta alloK'ance lahl I-anikolu 84 la' I-AIt

ta' 1-1987 dwar is-Sigurtll SOCiali tilhallas lil xi

individwu dwar tifel iew lifl. bl'lal dawk u meta

ebda aJlo"'QlICe bhal dik ml lit1'lallll$ ir-,tbale itun

la' hamsa u erbghin lira;

(iii ) reoote dwar tifel li ma kienx lahll-eta la'

wiebed u ghoxrin sena fxi :bnien matul is-sena li lig;

minnufih qabel is-$Cna ta' Slima jinghala biss iekk il-

tifel kien jirtievi laghhm il -1'Iin ko llu fxi universila,

kull egg ie w stabbil;ment ichor ed ukalliv, jew kien

qcd jilghallern la' apprendisl bil-l'Isieb li jikkwali-

lika ghal sc ngl'la jcw professjoni. iew kien

inkapatital b'mard li jma nl ni liIu nniIsu;

(iv) ebda rtbOlt ma ghandu jingl'lata dwar xi

tifel jew lina Ii. m81U1 is-sena li lip minDufih qabel

is-slma ta' Slima, kellhom il -jedd fid-drill laghhom

gl'Ial int:Qme la ' itjed minn mija u sill in lira minbatnl

xi somma li ghaliha t- tifel jew tifla kellhom il-jedd

b1'lala d-detenturi la' schQlol'Ship;

(v) ghall·finijicL la' dan il-parugrafu . it-kliem

~Iifel jew tifla~ jinklud u bin Jew binl il -mara jcw ir-

ragel, jcw tifel jew lina adouali , jew li fel jew lifla

il1egi tt imi la'l-ind ividwu jewlat-rageljew la' man 1-

individwu, Jew lifd Jew lifla hicma minn Jew abban-

dunal' mill-missie r jekk H- Kummissa rJu jkun sod is-

fau I i I-individwu jista' jitqies ragon evo lmcnl Ii ki en

b'mo<! genwin assuma l-awtorit!. u r-responsabbilt!.

tal-genituri ta' dak il-tifel jcw lifla u li fil- kai mela 1-

imsemmija tifd jew lina ma jkunux qraba la'l-ind i-

vidwu Jew lar-ragel jcw ta' man I-individwu, dik 1-

awto ritll u responsabbilt1t tkun mehuda qabel ma t-

tifel Jew il-t ina jaghlqu ha messnin: i:i:da fiI-kat meta

Hi fel Jew lifla illegittimi Jew lifd Jew lifla hie ma

minn Jew abbandunati mill-missier u mhux qtaba kif

inlq al qabe l, ir-,~blJlt jinghala biss jekk il-lifel jew

tifl a kic nu jghil<u ma'l'individwu jew mar-ragel ta'

jew martl -i ndividwu fi s-sena minnufih qabel is-sena

la'slima;

(vi) fcjn, meta jigi applikat dan il,paragrafu,

te wg individwi jew iktar ikunu intitolali ghal "bal~

dwar I-isless lifel jew lina , IT-rebort ghandu

jitqassam hi proponjon bejn I-individwi skond 1-

ammon! Jew valur tal-kontribuzzjo nijiet taghhom

rispettivi ghal1-manteniment tat-tife! Jew Ima.

(3) Fil-kai ta' individwu reside nt. f Malla fis-sc na

minnufih qabel is-se na ta' Slima minbarra individwu li ghalih

japplika I-paragrafu (a) las-subartikolu (2) ta ' dan I-a rt ikolu,

ghundu jinghata r~ba/t ta' mitejn u hamsa u sebghin lira

Jtda meta dak I-i ndividwu jipprov3 ghas-sodisfaz-

zjon lal, Kummissa rju li kien qed jikko ntribwiXlli ghall-

manlenimentta' marlU li la tkun qcd tghix miegh u u lanqas

ma tkun mantnuta gha l kollox minnu matul I-imsemmija

sena, li jkun infieq li hu spetifikament u es kluiivamenl ikun

ghamel ghall-mantcni ment ta' I-imsemmija martu , ghandu

jinghata rebor~ icho r la' IllXXa la' m'ja u hamsa u si nin lira

me l3 I-ammont ikkonlribwit ikun seba' mill lira jew itjed, u

n.ulJ kai ichor dak I-ammonl aghar ta' ,~blJl~ ichor ta' taxu

ik kalkolat biJ·muhiplikaujoni ta' mija u hamsa u si ltin li ra

bil-propon:jon ti I-am mon! ko mribwil ghandu ghal seba' mitt

(4) Fil-kai ta' individwu reside nli fMalta fis-sc na

minnufih qabel is-sena la' slima li jkol1u et!. ta ' 6S se na jew

fuqhom, ghandu jinghal3 rebale ta' ghoxrin li ra b'iieda ma '

kul1 ub(Jlt ic hor li huwa jiSla' jkun intitolal ghalih tahl xi

dispoti7.1.jonijict ohra ta' dan J.arlikolu .

lida fejn d~ k l-individwu kdlu manu Ighix micgllu

jew gl'laJ kOUOl( minnu mantnuta li jkoll ha Cllt ta' hamsa u

sitli" sella jew fuqhom, ghandu jingft utll rebale ichor ta'

8haxrin lira.

t~ '

Fi l-kai

individwu mw ie led barra m;nn

(5)

Malt~ li kien resident; f Malta fis-sella mi nnufih qabd is-!iCIIU

ta' stima u li jipprova ghas-sodisfazzjon tal- Kum mi ssarju li

rCieva n,t alta fi imien ..... ie hed jcw iijed matul is·sella

minnufih qabel is-sella ta' stima ammonl ta' incorn/' ta' mh ux

anqas mion tmien mill lira 1i jigi minn barm mino Malta u

taxxabbli skond id-dispoiizzjonijict ta' dall I-All, glwndu

jinghat3 rI'bale ta' laxxa ta' mirejn u Iliela u ghaxri" lira (ejn

huwa kellll martu Igh;x mieghu jew ghaJ kol1()x min nu

mantnuta fis-sella minnufih qabcl is-sella ta' stima u fk uU kat

ichor ghandu jingh3la rebate (a' mija u Iliela u hamsin lira

lida, bla hsara ghHd,dispo:i:izzjonijiel li hemm fi s.

subarti kolu li jahbal scw scw wara dan, ebda r~batt bhal dnn

ma jingha(3 jekk l-individwu kien domitiljal fMalla jew

ordi narjam ent residenti fMalta qabel I-ewwcl gumala la'

Janna r, 1958,

(6) [],MiniSlru rcsponsabbli ghall 'finan:d ji51a' fid-

diskrezzjoni lieghu jawlOrizza I-applikazzjoni 13s-suoortik ol u

(5) la' dan l-anikolu dwar kull illdivid",'u mwieled harra minn

Malla. ghal kem m !.:iell domitiljal uljcw ordinarjamcnl

residcnti f Malta qabell-cwwd gurnala la' Janna r, 1958,jekk

il-MiniSlru jkun sodisfau li I-imsemmi individwu kien a~nli

minll Malta fil -perijodu bejn dik id-dala l-wichcd u IIClin la'

Diccmbru, 1963, sa lvi viliti o!.:!.:a±jonali .

(7) Fil-kal: ta' individwu mwiclcd rMalta li kicn

residen t; fMalta fis·sena minnufih qabel is-sena la' slima u li

jipprova ghas-sodisfazzjon lal- Kumm issarj u li kicn

aHwalmcn! irrisjeda bafTa minn Malta ghal perijodu totali la'

mh ux anqas minn ghoxrin sena wara I-ewwel gurnata ta'

Janna r, 1938 u li rCieva rMalta fi l:micn wichcu jcw itjcd

matut is·scna minnufih qabel is·sena ta' slim a amm on l la '

illcQm~ la' mhu~ anqas minn hamcs mitt lira li jigu minn barra

mi nn Mall a u lax~abbli skond id-dispozinjonijiella' da" 1-

All, ghandu jingha la rebate la" mitcjn u Ilicla w ghouin lira

rej n huwa kcllu manu tghi~ micghu jew ghaJ kollo x minnu

mantnuta fis·sena minnufi h qabel is-sena la' slim3, u f'kull

kat ichor ghanduJinghata rebate ta" mija u tlieta u hamsi n lira

lida b'dan iII; _

(i) ebda "twl~ bhal dlln ma j ingh31<1 kl."mm-il

darba [- Kum missarju lIla jk un~ sodjsr~lI li [-

ind i"idwu kicn ord inarjamcnl residcmi u domiti ljal

rMaha fiS-l;e n~ minnufih qabe l is-sc: na la' Slim a;

{iil (iI-kalkolar ta' j·j mse mmi pcrijodu 100al;

la' ghoxrin se na ghand hom ikunu csklui i s-sni n

kollha skond il -kulenda rju ti mal ulhom [·j ndividwu

kien ordi narjamcn\ resident; rMaila. u [-pcrijodi

Iwllh a qabe l da ta li (kun qabeJ bi 111."1;0 se Ra t-ewwc l

gurnalo !as-se na IU ' sti nw ti fi hu [-ind ivid wu

jissod isfa ghall-!."ww!."1 darba \·kondinjonijic t I-ohra

kollha stipu lati fllan is-su oortik olu.

(8)

Fis-s ubarti koli (5), (6) u (7) ta' dan [-a rti .

" ind ividwu mwiclcd barw 111;1111 Malt;," lfisser

individwu mhux imwi c!cd r Malla I; [-gc nituri ticghu lIla

kienux uomitilja l i fM .. lw jew m .. kitnux ord inarja ment

residcmi f Malla fid·data lal·1 wclid I iegllu jew f xi tmic n

m a lull ·g lla~ar snin qabc l din id·dal a;

"'ritevul f Maha"" lfisscr I-ettess 11' " I· am monl I~' "

incom e li jigi minn ba rra minn Mal1 a u ritevu\ fMalta fu q

kull S(lmm 3 Irasfcrila barra minn Malta.

(9) [r ·,dulle lalll is-suhani koli (S). (6) u (7) la: dan

I·an ikol u jinghala hiss lil Imll individ,,·u li kellu drin ghal

tnaqq is personali ichor la' hames mitt lira f~i scna la' sli ma

sas·scna la ' Minoa 1972. u. fil·ka1. la l· mewI licghu. liII·armla

(10) Fil·kai la' in,Ji"id,,"u li jkun ingha'" pennes~

gI'IaJ residt"nza lahl 1'3n ikol u 7 13 ·1· An dwar '· Imm igrazzjoni -

(a) n-erhata~ jcw wam I·erhalax ta' Novembr u .

1972. iida qabc:-ll·e"'"elta' Jann:.r . 1988. ghandu jin,

ghala rebal<' la' laXX3 ta' lliel mija u si na u Imcnin lira

fejn lIuwa kellu man u 19hix micgh u jcw gha l kolk.1x

minnu mamnut;o fis·scna minnufih qabc l is·sena la' sli m3

"""'t

u rkull kai ichor ghm,du jinghal:!

1:, " milejn u

wie hed u ghunin li ra;

(b)

fl ·ewwel je .... wara l-ewwel la' Jannar , 1988,

g/'landu j inghal~ r eblJle I~' taua 13' mitejn u siltin lira rejn

huwa kellu ma rt u Ighix mieghu jew gha! kollo)[ minnu

manlnllla fis-scna minnufih qabd is-sena ta' sIim3 U

n.ull kat ie1'lor ghandujinghat3 rebate la' mija u hamsa u

hamsin lira

Ucta dan il-paragrafu ghandu japplika wkoll

ghal individwu ti jkun ghaiel u li jkun jikkwalifika li jig;

ntaxxII bir-rala ta' 151: fuq kull Lm fuq I-income taxxab-

bli skond id-dispo:tiujonijiet tas-subartikolu (9) ta'

l-arlikolu 31 ta ' daD I-AIt .

(11 ) I ndividwu li jkun inti tolat &hat rttxJtt: la' taua

lanlxi wahda mid-dispotizzjonijiet ta5-subartikoli (5) , (7) je ....

(10) la' dan I-artikolu rna jingtl3llll1 "bale skond id-dis-

poi;izzjonijiet tal-paragrafu (a) las-subanikolu (2), Jew las-

subartikolu (3) ta' dan l-anikolu.

(12) Fil-kat ta' individwu li ma jkun~ residenti

fMal ta matul is-se na minnufih qabcl is-sena la' 5lima,

ghandu jinghHla rt!ooU la'laxxa la' Inax-illirll.

(13) Fi l-kat la' kommuniul ckklHjaslika kir de-

finita fis-subartikolu (1) la ' [-artikolu 28 ta' dan I-All, ghandu

jingl'lala 'COO/I! la ' taua la' mija u liamsa u hamsin lira dwa r

kull individwu li kicn membru laghha malul is·se na minnufih

qabcl is-se na ta' 5lima

lido ebda fl'bu/I' ma jingllala skond dan is-subar-

ti kolu dwar xi membru individwali li jircicvi xi rc-

munerazzjoni jew irlcomt' ichor mill-kommunit.!a ckklesjas-

tika li taghha jkun membru individwali.

(14) Meta !·ammonllotali tar-'t'oolt' skond id-dill-

poZi:ajonijic t la ' dan l·artikolu jetted; t-ta:uca nlaxxata,

(qabcl kull ,too/t bhal dak) ghas-sena la' 51ima l-ettcu ma

jithaltasx liII -individwu U lIla jkunx jista' jiuichcd bliala kre-

ditu biex tigi mpattija I-Iuxa li Ikun trid tithallas minnu glial

xi sena ta' 51im3.

(15) Bla hsara ghad-dispo1iujonijic l las-subar-

tikolu (3) la' dan I-anikolu, id-dispoZi..zzjonijiel ta' I-anikolu

30 ta' dan I-Att ghandhom japplikaw ",,,lIlIi$ mut(Jndis ghal

kull talba 1i ssir ghal rebate to' taua ,kond dan I·artikolu.".

15. Fis-subanikolu (6) la ' I·a nikolu 32 la ' I-Au priocipali .

minnok il-klicm "'is-subart ikolu (S) la'l-anikolu 31 ~ ghandhomjidhlu 1-

kliem "'iH ubanikolu (6) ta· l·artikolu 31-.

16. Fis-subartikolu (3) ta' I-anikolu 45 ta' I-At! printipali. Emc:!'da •• '

minnok il-klicm "'tas-subanikolu (9) ta' I·artikolu 31- ghandllom jidhlu la'I-A"

I-kliem "tas-subartikolu (I 0) la' l-o Tlikolu 31'".

17. L-anikoJu 70 la' I·At! printipaH gl'landu jigi sosti", .. it b 'dan li

70. MC la c bda oggczzjoni jcw appcll ma jkunu Bcw im-

ressq in fii:·Zm.icn slabbil il rdin it·Taqsima kontra 51ima dwar

I·ammon l ta' incom e tauabbli stabbiJit b'dik I·istima jcw

dwar ir-r~ba/~ ta' taJ(X3 moghti skond I-artikolu 31A la ' don I·

Atl, jcw mcta I- ammont ta·l·income tauabbli jcw rebate ta '

taua jkun sar ftehim f uqu tallt is-subartikolu (4) la ' I·artikolu

6S ta ' dan I-All. jew mcta I·appcll ikun gie Tliral jcw ~eduI ,

jew meta I'ammonl ta' dak ]' ;nco"'tl laJ(J(abbli jew rebule ta'

laua jkun gie detii: fuq otie12joni jcw appell. l-i5tim a kif

magh mu la jew miftehma jew detita rappell . skond il -kat,

Ik un finali u konkluiiYa ghall-fi nijiet kolllla la' dan I· All dwar

I-a mmont ta' da k I·incomelaxxabbli jew rebole la' ta~xa

Itda cbda lIaga rdin it-Taqsima ma i:i:omm lill-

Kumm issarju milli jagh mel xi rifuijoni lalll id-dis·

pot.injonijicl ta' l·artikoJu 79 la' d:1Il I-Atl jew ~i 5tim o jew

Slima addiujonali glial xi se na la' stima Ii majimplika~ li tin-

fctah ~i kwistjoni li tkun de~i~a fuq appcll ghas·sena .~.

18. Fil-proyi$O ghas·subartikolu (I ) ta' I-artikolu 80 la' I-At!

prinli pali, min nok il· ld iem "'fis-suban ik olu (10) la ' I·anikolu 31-

ghandhom jidhlu \·kliem "'frs-subartikolu ( I I} ta ' \-artikolu 31-.

19. Fis·subartikolu ( I) ta' I-artikolu 81 ta' [·At! prin~ipali.

minnok il·klicm "Iaxxa Ii tkun lax~abbli skond don I-Atl" gliandbonl

jidlilu I-kliem "' t a ~ ~a nta~ ~ala fuq I-income taxnbbli bir-ral i mnitilin

fit-Taqsinlo Vll l 10' dan I-All nieqes kull rebllle to' tana n10ghti talil it-

Taqsima VillA , fejn applikabbli".

E"",...u l&·

20. Fis·subartikolu (7) la' I·artikolu 83 la' l' At! printipali.

h1,,; k ol~ AJ

minflok il -kHem "fis-suba rl ik olu (10) la' 1-3rlikolu 31" ghandhom jidhlu

,. H .. ,

I·klic m "fis-subanikolu ( I 1) la' I-arlikolu 31",

prine;p;oli

Mghoddi miU- Kamra tad-Depul3l i fis-Sedul a Nru , 442 Ill' 1· 14 ta' Novembru,

1990. LAW RE:,CE G Ol'lZI

S!"'o.ktr

P. M usc~:r T ER RIBILE

Skr;I'an to./-Ko.m ra /1lI1- Dtputati.

( I ) Subjc<:t to the provisions o f tll,s section. tax

charged for each yea r o f assessment upon the chargeab le

incom e o f every indivi dual fo r the ye ar immediate ly

preceding the year of assessment shall be rebated for tha t ye ar

of assessment be fore any se t-off is made for dou ble tuation

relief and any tax deducted at sou rce under the provisions of

sections 32 and 42 of this Act.

(2) In the CD!;C o f an individ ual resident in

Malta in tile year im mediately prcc:cding the year o f

assessment who proves to the satisfaction of the

Commissioner that in the yea r immedi ately preceding IIle

year of asseMment -

(a) he had a wife livi ng with o r wholly mai ntained

by him there shall be granted a rebate of fo ur hundred

and forty liri provided Ihalt his does not apply where an

ind ivid ual has elected to have his tax liability computed

se pa rately fo r the pu rposes o f sectlon 26A in which case

this paragraph shall nO( apply and a tax reba te in

accordance wi th subsection (3) hereof shall be gran ted in

respect o f both husband and wife;

(b) he maintained lInychild . there shaH begranted

a rebate o f (wenly five liri in respect of the firsl and

second ch ild , of twenty!iri in respect of tile third chi ld

and of thirty five liri in respect of eve ry olher child

Provided that -

(i) no rebate sha ll be granted in respect of a

child when: a n allowance under section 83 of the

Social Security A ct, 1987 is paid 10 any individual in

excclOS o f one hundred and forty liri in respect of lhe

child;

(ii) in the case where the child was sixteen

years of age or over during the year immedia tely

preceding the year of assessment. t he rebate shall be

of thirty-five liri whe re an allowance under section

84 of the Social Security Act , 1987 is paid 10 any

individual in respect of such a child and where no

such allowance is paid t!'le rebate shall be of forty-

five lin;

(iii) a rebate in respect of a male child who

was not under the age of twenty-one years at any

time during the year immediately preceding the year

of assessmen t shall only be allowed if tile child was

receiving full· time instruction at any university.

college or othe r educational establishment, or was

serving an apprenticeship wi th a view to q ualifying

in a trade or profession, or was incapaci tated by

infinnily from maintaining himse lf,

(iv) no rebate shall be gramed in respect of

any chi ld who, during the year im mediately

preceding the year of assessme nt. was enti tled in his

own right 10 an income exceeding one hundred and

sixty liri other Ihan any sum to which the ch ild was

entitled 115 the bolder o f I scholarshi p;

(v) for the purposes o f this paragraph , IIle

expression ~child ·' inc ludes a stepchild , or an

adopted child. or an ill egitimate child o f the

individual or of the ind ividual·s spouse. or a chi ld

orphan o f or abandoned by the father if the

Commissioner is s.atisfted Ihat the individual can

reasonably be considered genuinely to havc

ass umed parental authority and responsibil ity over

the child and, in the case where the said child is not a

relative of the indi vidual or of the individual"s

spouse . such authority and responsibility are

assumed before the child is five years of age: but in

the case of an illegitimate child or a child orphan of

or abandoned by the fut her and not a relative as

aforesaid. Ihe rebate sh all on ly be gran ted if Ihe

child was living with the individual or tile

individu al"s spouse in the year immediately

preceding the )"ear of assessmen t;

(vi) where, through the operation o f this

paragraph, two or more individuals are entitled to a

rebate in respect of the same ch ild , the rebat e shall

be apportioned between the ind ividuals in

proportion to the amount or value of their

respective contributions towards the maintenance

of the child.

(3) In the case of an individual reside nt in Malta in

the year immediately preceding the year of assessment other

than an individual to whom paragraph (a) of subsection (2) of

this section applies, there shall be granted a rebate o f two

hundred and seventy-five liri

Provided that where an individual proves to the

$3.rlsfaction of the Commissione r that he was con tributing to

the maintenance of a wife m:ither living with nor wholly

maintained by him during tbe said year, being expenditure

specifically and ellciusively incurred by him by way o f

maintenance in respect of the said wi fe. there shall be granted

a further tu rebate of o m: hundred and sUty-five liri where

the amount contributed is seven hundred liri or more , and in

every othe r case such lesse r amount of further tu rebate

computed by multiplying one hundred and $ix ty-five liri by

the proportion which the amount contributed beal"$ to seven

hundred liri.

(4) In thecase of an individual reside nt in Malta in

the year immediately precedina the yearofa.ssc:ssment whois

65 years or ove r, there shall be granted a reba te of twenty li ri

in addition to any other rebate to which he may be entitled

under any other provisions of this section

Provided th at where such an individual had a wife

living with or wholly maintained by him who is sillty-five yea rs

or ove r. there shall be granted a furthe r rebate of twenty liri.

(5) In the case of an individual born outside Malta

who was resident in Malta in the year immediately preceding

the year of assessmen t and who proves to the satisfaction of

the CommiSllione r that he has received in Malta at one or

more times during the year immediately preceding the year of

a.ssc:ssment an amount of income o f not leSIl than eight

hundred liri arisi ng outside Malta and chargeable to tu under

the provisioll5 of this Act , there shall be granted a till[ re bate

of two hundred and twenty- three !iri where he had a wife

!iving wi th Of" wholly maintained by him in the year

immediately preceding the year of assessment and in any

other case there shall be granted I rebate of one hu ndred and

fifty-three !iri

Provided that, subject to the provisions in the next

following subsection, no loch rebate shall be gra nted if the

individual was domidled in Malta o r ordinarily resident in

Malta be fore the first day o f January, 1958.

(6) The Minister responsible for finance mayin his

discretion authorize the application of subsection (5) of this

section in regard to any individual born outside Ma lta,

notwithstanding that he was domici led and/or ordinarily

residen t in Malta before the first day of January, 1958, if the

Ministe r is satisfied that the said individual was abse nt from

Malta in the period between the said date and the thirty-first

day of December, 1963, s.avi ng occasional visil$.

(7) In the case of an individual born in Malta who

was reside nt in Mal ta in the year imm ed iately prece ding the

year of assess ment and who proves to the satisfaction o f the

Commissione r that he has actually resided oul$ide Malta for

an aggregate period o f not less th an twenty yean afte r the first

day o f January , 1938 and that he has received in Malta atone

Of more limes during the year immediately precedi ng the ycar

of assessment an amount o f income of not less than five

hundred liri arising oUl$ide Malta and chargeab le to tu under

the provisions of this Act, there shall be granted a rebate o f

two hund red and twenty-th ree .iri whe re he had a wife living

with or wholly main tained by him in th e yea r immediately

precedi ng the year of assessmen t, and in any other case there

sha ll he grnnted a rebate of one hundred and fifty·three liri

Provided tha t -

(i) no such rebate shall be granted unless the

Commissioner is sa tisfied that the individual was

o rdina rily reside nt and domiciled in Malta in the year

immediately preceding th e ye ar of assessme nt

( ii ) in computing the said aggregate period of

twenty years there shall be excluded all calendar years

during which the individual was o rd inarily resident in

Malta. and all period$ prior to a date which precedes by

thirty yea rs the first day of th.e year of assessment in

which th e individual first satisfies all the other conditions

stipulated in this subsection.

(8)

In subsect ions (5), (6) and (7) of this section -

Mindividual born outside M alla ~ means an

individual nol born in Malta whose pare nts were not

dom iciled in Malta or not ordinarily reside nt in Malta on

the date of his bi rth. o r at any lime duri ng the le n years

previous to such da te

" received in Mall a" means the excess of Ih e amounl

of income arising outsi de Malta and received in Malta

over any sum transferred out o f Malta.

(9) The rebate under subsections (5), (6) and (7)

of this lIC<1ion shall be gramed only to any individual woo was

e nl itled 10 a furthe r personal deduction of five hundred liri in

any year of assessment up to the yea r of assessment 1<172. and ,

in the event of his dt:eeasc. to his widow.

]n the casc of an individual who has been

(10)

Cap. 217. granted a residencepenn.it uode r section 7 of the Immigration

Ao -

(a) on o r after tne fourtccnth day of November,

]972, but before the first day of January, 1988, there

shall be granted a lax rebate o f thrcc hundred and eighty-

$i)t liri where he had a wi fe living with or wholl y

maintained by him in the year immediately preced in g the

year of ~mcnt and in any other cast there shall be

granted a rebate of two hundred and twen ty-one lir;;

(b) on or after the first day of January, 1988, th ere

shall be granted a tax rebate of two hundred and sixty liri

where he had a wife livi ng with or wholl y maintained by

him in the year immediately preceding the yea r of

assessment and in any other case there shall be granted a

rebate of onc hundred and fifty-five liri;

Provided that this paragraph sh all also apply to

an individual who has elected and qualifies to be charged

at the rate of 15c in the Lm on the chargeable income

under the provisions of subsection (9) of5CClion 3 1 ofthis

Act.

(11 ) An individual entilled to a lax reba te unde r

any of the provisions of subsections (5), (7) or (10) of this

:.;cetio n shall nOI be granted a rebate unde r Ihe provisions of

paragraph (a) of subsection (2), or of subsection (3) o f Ihis

seclion.

(12) In the casc of any individ ual who is not

resident in Malta during the year immediatel y preceding Ihe

year of assessment , Ihere shall be granted a tax rebate of

twelve liri.

(13) In the case of an ecclesiastical com munity as

defi ned in subsection (7) of section 28 of this Act. the re shall

be granted a tall: rebate of one hundred a nd fift y-five liri in

respect of every individual who was a member thereof during

the year immediately preceding the year o f assess ment

Provided that no reba te shalt be granted under thi s

subsection in respect of any individual member who receives

any rem un eration or other income from the ecclesiastical

com munit y of which he is an ind ividual member.

(14) Where the total amount of the rebate under

the provisions o f this section exceeds the tax charged (before

any such rebate) for the year of assessment the ucess shall

no t be paid 10 Ihe indi vidual or available as a credit to set off

his tu liability for any yea r of assessment.

(IS) Savi ng tbe provisions ofsubscction (3) of Ibis

$ection, the provisions o f section 30 of this Act shall app ly

mmatis mutandis to any claim made for a tax rebate undertlli!

sect ion .H,

In 5ubsection (6) of section 32 of the principal Act for the

words Msubsection (5) of secti on 31" there shall be substituted the wO!"d$

"subse<:lion (6) of section 31" .

16. In subsection (3) o f section 45 o f the principal Act, for the

words -subsection (9) of sect ion 31- there sha ll besubstiluted Ihe words

-subsection (10) of section 31" .

17. Se<:tion 70 of the principal Act $hall be SUbsli lule<i by the

following ;

70. Where no valid objection or appeal has been

lodged within the time limited by lhis Pan agaill!il an

assessment as regards the amount of the chargeable income

asses.5Cd the reby or lhe tax reba tt grallled in terms of section

31A of this Act , or where the amount of the chorgeable

income or tax rebate has been agreed to under subsection (4)

of section 6S of this Act , or wllere the appeal Ilas been

witlldrawn or discontinued, or where the amount of such

chargeable income or tax rebate has been determined on

objection or appeal, the asses/imen t as made o r agreed to or

determined on appeal, as the case may be, shall be final and

conclusive for all purposes of this Act as rega rds tile amount

o f such chargeable income or tax rebate

Provided that nothing in this Pan shall prevenl the

Commissioner from making any refund under the provisions

o f section 79 of this Act or any ossessmt:nt or additional

assessme nt for any year of assessment whi ch does not involve

reopening of any maller which has been determined on

appeal for the year,",

18. In the proviso to subsection (I) of section 80 of the princi pal

Act for the words "SUbsection (to) of section 31", there ~hall be

substituted the words "subsection (11) of section 31",

19. In subsection (I ) of section 81 of the principal Act for the

words MIaJ: chargeable under this Act" there shall be substituted the

words tax charged on the chargeable income at the rates laid down in

Pan VIII of this Act le ss any tax rebate granted under Pan VUIA,

where applicabl e".

A

....... _ n''''

20. In subsection (7) of section 83 of the principal Act , for the

words ~subsection ( 10) o f .secIion 3 1 ~, the re shall be substituted the _ioo83

",.

words ~subsc:ction ( 11 ) of sect ion 3 1 ~.

principal Ad

Passed by the House o f Represe nta tives 3t Sitt ing No. 442 of the 14th November,

1990. L A WR ENC E GON ZI

Sptaker

P . M USCAT TERRIBILE

Clerk IQ the House of Represel1lat;ves.

Ippubblibt mid-Dipartim<-nf .. - I.Infon:nazzJoni Klstilja Publi<_ by oh< ~ ofInformatiOCl · Ca.rhU.

Mitbugh O.h tamp<'flJ& ,a1.G\-<m - Pnn,d at tit_ G"w"' ..... , funhng Pr~,

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