Act No. X 011994 AN ACT IQ p,o~ide for Ihe regis/fotion o[ motor vehicles in Malta and for Ih e imposition of an excise duly 'hereon .

I assent.

(L.S.)

Uoo MlFsUD B ONNI CI

President

12th April, 1994

Act No. X 011994

AN ACT IQ p,o~ide for Ihe regis/fotion o[ motor vehicles in Malta and

for Ih e imposition of an excise duly 'hereon .

BE IT ENAC I EO by the President, by and with the advice and

consent of the House of Representatives, in this present Parliament

assembled, and by the authority of the same, as follows:-

I. (I) Th is Act may be cited as the MOlor Vehicles Regist ration

Tax Act, 1994.

(2) The provisions of Ihis Act shall be deemed to have come

into force on the first January, 1994.

Motor vm.lcl~ (or the tnrspon of left GC' IIlOl"t

penom, loclucUna the drit'ff

(a) Buses, coaches and mini buses for the

6%

conveyance of passengers against payment ... ..

(b) Midi buses and private mini buses with

engine

(i) of. cylinder capacity nOI exceeding

10%

lSOOcc ................. .. ........... , ................ .

(ii)

of a cylinder capacity exceeding

l500cc ... .............................. .............. .

IS" ..

15%

(iii) other .................. ................. .

15%

(c) Olher ........................... ............. .. .

A 19'

N .S. C<>ik

R_ '"

N~

Tu

87.03

Motor cars and other motor "ehldes princlpaUy

designed rOT the transport of pmlODS (other than

those of heading No. 87.01), Inchtdlng station

wagons and racing cars

(a)

Vehicles with engine;

(i)

of a cylinder capacity nOI exceeding

1"""

10%

of a cylinder capacity exceeding

(ii)

1"""

1'%

(Hi)

other ......... '" ".... ........ ....... .....

15%

87.04

6%

Moto r "ehides ror the transport 01 goods .. ..... ... .

Chassis fitted with engine, rOT the motor vebides of

87.116

H.S. headings Nos. 87.01 to 87.05 ................... .

6%

Motor cycles (including mopeds) aDd cycles fined

87.11

with an auxiliary motor, with or without side cus

6%

Passed by the House o f Representativesa l Sitting No. 2380fthe 7th March, 1994.

L .... WRENCE GONZl

S~{JJur

RI C H ARD J. C"UCHl

Clerk IQ (he HQuse of Represen/IJtives.

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(I) In this Act . unless the context otherwise requires -

"Competent Office r~ means such publi c office r as may be so

designated for the purposes of Ih is Act by notice published in the

Gazene;

" Minister" means the minister responsible for transport;

" molor vehicle" means any vehicle which fall s within any of

the descriptions listed in the First Schedule to this Act;

H person ~ includes any body of persons;

"Iax ~ mean s the eKcisc duly charged undcr this Act.

(2) For the purposes of this Act a motor vehicle in respect of

which any works have been done in Malta, including the fitting of an

engine 10 a chassis o r fra me, shall be deemed 10 have been

manufactured in Malta if the chassis or frame had not fanned part of any

moto r vehicle imported into Malta o r if the c hassis o r frame had formed

part ofa mo tor ve hicle whose regist ration in Malta has been cancelle d.

(3) Any reference in this Act to the ownc r of a mo tor vehicle

shall be construed as inclodi ng a refe rence to eve ry co-own e r th e reof

a nd la every person who has at the time re levant to such reference the

molar vehicle in his possession or under his con trol.

There shall be charged and levied by the Compete nt Officer on

account of the Govemm en t an e xcise d uty at the rate o r in the amount

specified in this Act on tbe registration of every mo tor ve hicle imported

into Malta which is released from customs on or afte r the fir.;t Jan uary

\994 and of every motor vehide manufactured in Malta on or afte r the

said date ,

Every pel'S()n who impo rts a moto r vehicle into Malta and

every person who ma nufaClures a motor vehicle in Malta shalt give imponatioa Of

notice of such importation or manufacture to the Competent O ffice r in ......... hidet.

such manne r as Ihe Compete nt Officer ma y fro m time to lime direct, o r

as may be p rescribed.

$, ( 1) No mo to r vehicle may be released from customs or lake n

out o f any customs bond and no motor vehicle manufactured in Malta

may be removed fro m the place in which it has been manufactured from

except with the au tho rizat io n in writing of the Competent Office r.

(2) The said authorization may be made subject to any

co nd iti ons whi ch the Competent Officer may deem fit to impose fo r the

safegua rd of any ta x which is o r which may become due under this Act.

(\) Subject 10 the provisio ns of subsectk>n (2) o f Ihis section o·,·r,·.:''''af

every moto r vehicle imported inlo Malta and which is not registered in

Malta and every mo tor vehi cle manufa ct ured in Malta shall be classifi ed

by the Competen t Officer under one o f the categories listed in the Fir.;t

Sched ule to this Act.

(2)

Any motor vehicle

(a) which is im po rted into Malta free of the duty charged

unde r the Import Duties Act by virt ue of a n e xemptio n unde r Cap.w .

sectio n 5 of th at A ct o r unde r section 17 of the Ind ustrial

Developme nt A ct o r und er section 33 of the Malta Inte rn ational Cap. l:!S

Business Activities Act . o r any provisions re placing those secti o ns Cap. J)()

or parts, or

(b) which is brough t into Malta or withdrawn from aCUSloms

bond for temporary use in Malta without paymenl of the duly

charged und e r the said ACI wilh the permissio n of the Com ptroller

o f Customs give n in terms o f section 17 o f Ihe said Act o r a ny

p rovision re placing such section.

shall be classified by the Competent O fficer unde r o ne of the categories

listed in the Second Schedule to this Act . at such time a nd in such

manne r as may be prescribed.

( I) Whcre a mOtor vehicle is imported in to Malta wit ho ut an

engine it shall be provisionally classified unde r such category whicb

would have been applicable had that motor vehicle been fitted with an

engi ne of such capacity as the Competent Officer may dc termin e, and

for the purposes of this subsect io n, the Competent Office r may without

prejud ice to the generality of the fOrtlg<Hng determine that such capacity

shall be the maximum applicable to such motor ve hicle.

(2) Where the Competent Officer is not satisfied that he has

all the informa ti on or evidence rele vant to the proper classification of a

moto r vehicle he may provisionally classify that motor vehicle under any

category which he dee ms appropriate in the ci rcumstances.

(3) The Competent Officer may at any time replace a

provisional classification by a definitive classification eithe r under the

same category or'under a different category, and Ihe tax d ue under this

Act o n the registration of the relevant motor vehicle shall upon such

defi nitive dassification be adjusted and due aceordingly in accordance

with the provisions of section I 1 of this Act.

Tu: shall be due ad valort m on the registration value of a

motor vehicle classified or provisionally classified under the Fint o r

under the Second Schedule to this Act at the rate or in the amount

specified therei n against the respective category subject to any

minimum a mo unt of tax specified therein.

Rcpu.uoo.........

( I) 1be registration value of a motO!" vehide imported into

Malta slui.lI. un less othe rwise prescribed. be dcte rmined in the same

manne r as that provided for in the Import Duties Act o r in any ot he r law

replacing thllt Act with respect to the value on wh ich ad valorem duty is

payable on goods imported into Malta and for this purpose the

provisions of that Act o r of that ot he r law replacing th at Act as aforesaid

shall mulalis mUlaruliJ apply to thi s Act.

(2) The registration value of a motor vehicle manu factured

in Malta shall , unless o therwise prescribed , be the ell wo rks price.

(I ) Without prejudice to anything contained in any o ther

law the owner of a motor ve hicle which has bee n classified or

provisionally classified under this Act shall give notice to tbe Compe tent

Officer before he may carT)' out o r allow any other person to carry out

any additi on, alteration or adaptation in respect thereto , and befo re he

may make or allow any o ther person to make any use thereof. if the

description of that mot or vehicle would , as a consequence of such works

or use, fall within a category other Ihan that under wh ich it has been

classified.

(2) When a notice has been given as afo resaid or whe n any

works o r use as aforesaid have becn carried OUI or has been made the

Competent Officer may convert the classification of the motor vehicle

accordingly.

(3)

Wben -

(a) a conversion of the classificalion of a motor vehicle is

occasioned by any works carried out in respect thereto or by any

use made the reof not later than five years following the end of the

year during which the original classification had been made under

this Act, and

(b) the rate of till or the amoun t of tax chargeable with

respect to motor vehicles classified under the category to which the

classification has been converted is higher than the rate of till or the

amount of lax charged with respect to the original classification of

that motor vehicle.

an additional lax shall be due at the difference between the s.aid two

rates on the registration value of that motor vehicle as dete rmined at the

time of the original classification or in an amount equivalent to the

difference be tween the said two amounts, as the case may be.

(4) For th e purposes of subsection (3) of thissc:ction the term

Moriginal classiftcation" does not include a provisional classification

made in terms of section 7 of thi s Act.

(I) Subject to the provisions o f section 12 ofthis Act the till

charged under this Act in respect of a motor vehicle shall be: payable to

the Competen t Office r on the day on which the classification or

provisional classification of that motor vehIcle has been made by the

Competent Officer.

(2) Any tax paid in respect of a motor vehicle which has bee n

provisionally classified lI nder this Act shall be: set off against the till

determined by refe rence 10 tbe definitive classification and where the

till so determined is less than the amount paid the difference shall be

refunded to the person who is the owner of the mOlor veh icle at the time

of such definitive classification.

(3) The owncr of a m~or vehicle shall be liable for any lax

due under this Act in respect of that motor vehicle and when two or

more persons are so liable their li ability shall be joint and several.

(\) The Competent Officer ma y postpone the date on wh ich

the: tal( or any part thereof is payab le and he may in such a case req uire

lhe payment of such deposi t or the provisiono( such $CCurityand impose

any such conditions as he may dee m fit for the safegua rd o( any lax

which is or which may become due under this Act .

(2) In the cao;e of any breach of any such condition or in any

case in which he has reason to believe that the lax due may not othe rwise

be rollectible the Competent O(ficer may by order in writing and

notwithstanding any ptlStponeme nt given request the payment of any

tax due and such tax shall thereupon bcromc payablc forthwith .

(3) The Compe tent Officer shall have the right to

appropriate in his favour 00 account o f any tax d ue and payable any

deptlSit mlKle and any security givc n in respect thereof.

A suit or o ther acti<Ml for the rollection of any tax payable

under this Act may be instituted by the Competent Officer in tbe

competent court of civil jurisdiction not late r than two years from tbe

e nd of the year during which the motor vehide in respect of which the

tax is payable has last been fo und to be in the possession of anypcrson in

Malta.

Upon the payment of the tax with respect to a motor vehicle

the Competent Officer shall registe r tha t mola r vehicle and shall issue a

certificate indicating the chassis number, the category under which that

motor vehicle has been classified o r provisionally classified. the tax paid

and any other particulars as may be prescribed.

IS. ( I) No pcfS()n may export a motor vehicle ou t of Malta

unless he has been authorized by the Competent Officer.

(2) The o wne rofa motor vehicles hall inform the Compe tent

Officer immediately and in any case not later than such teno as may be

prescribed if the motor vehicl e is knocked down . demolished,

destroyed. irreparably damaged or lost .

Th e Competent Office r may o n being satisfied Ihat a motor

vehicle registered in Malta has been permanently exported out of Malta

or knocked down , de molished. destroyed or irreparably da maged

cancel the registration of that moto r vehicle .

(1) Any motor vehicle to whi ch paragra ph (a) of subsection

(2) of section 60fthis Act refers shall , if so ld or di sposed of in Mal ta , be

deemed to be a motor vehicle which has not bee n registe red under this

Act and to have bee n imported into Malta at the time of such sale o r

disposal without the exemption from d uty referred to in the said

pangraph and the provisions of this Act shall apply to such moto r

ve hicle accordingl y

Provided that the tax wh ich becomes due in the afo resaid

ciTQImslances shall be determi ned at the rates specirted in the First

Schedule without reference to any minimum amount specified there in .

(2) If any mo tor vehicle to wh ich paragraph (b) ohubsect.ion

(2) of section 60ft his Act refers is sold o r disposed of in Malta . o r in the

case of the breach of any of the rondi ti0fl5 under which the permission

referred to in that paragraph was granted, it shall be deemed to have

been imported into Malta a t the time it was brought therein without any

sltCh pennission and the provisions of Ihis Ad shall apply in respect of

such mOlor ve hicle accordingly.

(3) Any tu whieb may hive bee n paid in Iespt"C1 of a mOlor

vehicle dassiftcd under tbe Sewod Sched ule to th is Act shall be set of(

l&aiDSllny tu which may become due. in respect of tha t motor vehkic

iD virtue of the provisions of subsection (I) or subsection (2) of this

IC~K>n .

(4) Subsection ( J)of lhis sedion shan not apply 10 any motor

vehicle wh ich has been imported int o Malta free of customs <11.11)' under

the provision. of tbe Aids 10 Ind ustries Ordinance or the Industri al

Development Act .

(5) The provisions of the oc her subsections of this section

shall be withou t prejudice 10 I ny conditions whk h may have been

imposed with respect to the motor vehicle in question in lenns of

subsection (2) of section !5 of this Act.

Notwithsta nd ing anYlhingconlained in Ihis Act, this Act shall

not apply to any motor ve hicle which is brought into M alia accompanied

by a bollQ fide lOurisl fo r temporary use by such tourist in Malta and

exported out of Malta withi n three weeks or within such longer period as

may be au thorized In writing by the Competent Officer.

( I) No tu shall be payable under this Act on a motor

vehicle which is imported into Malta for the purpose of being exported

as merchandise without being used in Malta and which is released from

customs for this purpose provided such export is made directly from a

bonded warehouse .

(2) (a) The Minister responsible for finance may by order

exempla ny person from the payment of any tax or part oflhe lax or

(rom any obligation imposed under this Act.

(b) Such exemption may be granled with ret rospective

effect and may be made subject 10 any conditions as may be

im posed in Ihe said orde r.

(c) The Ministc: r responsiblc: for finance may revoke any

OI"dc: r made: unJer Ihis S«lion .

( I) ]1-MiniSITU jista' bi rlchim m31-ministru rcsponsabbli

gha l·finanzi pcrmezz la' regoli li jigu ppubblikati fil -Gazzetta jcmend a

jew jissostitwixxi I-Iskedi li jinsabu ma' dan I· AII jew xi wahda minnhom

sakemm dik I-emenda jew soslituzzjo ni ma jkollhiex I-ghan li U id it-

taua li ghandha tit ha llas skond I-Iskedi msemmija ,

(2) IJ-MiniSlru jista' jaghmel regoli sabiex jiigura 1-1'113.5 tat-

taua u b' mod generiku sa biex igib fis-sehh id-dispoiizzjonijiet ta' dan 1-

All u b' mod partikolari , itda minghajr pregudizzju ghall-mod generiku

la' dak imscmmi qabel, sabiex jippreskrivi -

(a) il-formola li fuqha gI'Iandujinghata avvii metitieg b'dan 1-

All, ii-tmien li matulu jrid jinghata dan I-avviz, id-deltalji li

gI'Iandhom jingtiataw fdak I-avvii u d-dokumenti li gtiandhom

jingl'lataw flimkien ma ' dak I-avviz;

(b) I-ammont, I-gham la u I-mod li bih ghandu jSiT depo:!:itu

jew tinghata garanzija;

(c) il-kundizzjonijiet li bihom lista' tinghata awtorizzazzjoni

bis-sahha ta' dan I-An inkluia I-titiega gl'lal kull de poiitu Jew

garanzija;

(d) kull haga li tista' ti gi preskrilta bis-sahha ta' I-artikoli 1-

ohTa ta' dan I-At L

21 . (1)

Kull mi n-

(a) minghajr I-awtorizzazzjoni lal-Uffiejal Kompctent i Jew

bi ksur ta' xi kundizzjoni li tahtha setghet inghatat dik 1-

awtoTizzazzjoni, ikollu fit-pussess tiegh u, juia Jew jippcrmetti li

tintuta Jew ibiegtl Jew mod iehor jittrasferrixxi Jew johrog Je w

jippermetti li tinh areg minn xi depott lad-dwana Je w inehhi Jew

jippcrmeui li titnehha minn Ai mllit:ll rt:jll vt:tlllra bil-mutur tk un

giet manifatturata xi vettura bil-m utuT Ii ma tkunx giet registrata

bis-sahha ta dan I-An; Jew

(b) bil-hsieb li jevadi t-taxxa dovuta Jew li tista' ssir dovu ta,

jonqos milli jagl'lti xi avvii minn dawk lijista' jinhtieg li jaghti skond

I-artikolu 4, is-subartikolu ( I) ta' I-art ikolu 10 Je w 1- artikolu 15 Jew

jaghti favvii bhal dak Jew fi stqa rrija li jaghmel liIl-Uffiejal

Kompetenti gI'lall-ghanijiet la' dan I-Att taghrif li jkun jaf li ma

jkunx korrett Jew shih fxi deltall materiali; Jew

(c) iiomm Jew ifixkel liII-Uffiejal Kompelenti Jew li l xi

uffiejal awtorizzat mill-Ufficjal Kompetenti milli jwettaq Jew

fitwaqt li jkun qed iwettaq xi dmiT li gl'landu jew setgtla 1ilu moghlija

his-sahha ta' xi dispoiizzjoni ta' dan I-All; Jew

(d) jaghme[ Jew jonqos milli jaghm el Jew jippermetti li ssi r

Je w [i tonqos milli ssir xi haga Jew xi att bil-hsieb li ievadi Jew

jipposponi I-hl as tat- tana konlra I- Ugi; Jew

(e) ghax ikun il-printipat li jhaddem persuna li taghmcl xi

real minn dawk imsemmija qabe l, jonqos milli jipprova ghas-

sodisfazzjon lal-qorti li dak ir-reat ikun sar mi ngl'lajr ma ki en jafbih

hu nnifsu u li hu ma setax b'diligenza ragonevolijsir jaf [i kien qed

isi r dak ir-reat,

ikun hati la' reat u meta jinstab hati jeliel mulla ta' mh ux itjed minn

ham es mitt li ra, Jew daqs darbtejn [-amm onllat-Iaxxa fperi kolu, skond

liema tkun I-aklar , Jew ghal priguneriJa gI'lat imien mhux iijed minn silt

xhur, Jew glial dik il-mulla u prigunerija flimkie n,

(2) Meta wiehed jinstab hati ta' reat imsemmi m-paragrafu

(a) Jew (b) tas-subartikolu (I) ta' dan I-artikol u, il-qorti ghandha,

b'iieda mal-piena slabbilita fis-subarti kolu msemmi , tordna l-konflSka

la]·vettura biJ· mulur li dwarha jkun saT if-reat.

(3) Minkejja d-dis!X)tizzjonijiet tal-Koditi Kriminali, I-

Avukat Oem:rali ghandu dejjem ikol1u drilt li jaghmel appcll quddiem

il-Qoni ta' J-Appcll Kriminali minn ku\l senlenza moglltija mill-Qorti

ta l-Magistrali dwar protedimenli krim inali li jsiru bis-sahha lad-

disp02izzjonijijel ta ' dan I· At! .

(I ) Ma lisla' linbcda ebda prosekU1;Zjoni ghallli reat li jsir

konlra dan I· AII kemm -il dama din ma ssin: mill-Uffiqal Kompetenti

=~jiot" jc:w bl.approvazzjoni lic:g.hu.

(2) Min jinslab hali la' real li jo1'l ro8 mino dan I-An ma

jinheliu la hu nnifsu u anqas ebda persuna ohra minn kulllaua li jkoUu

jhallas u I-hlas minn li haddieho r la' taJUa majehilsuI jew lil xi persuna

ohm milli tisla' lin beda prose kuzzjoni ko nlrihom bis-sahh a la' dan 1-

AII _

(3) Id-dispotizzjonij iel ta' da n I-An maj olqlulI protedimenli

kriminali lahl xi ligi o hTa.

23, (I) Taxxa li I kun Ihal1sc t sko nd id-dispotizzjonijiel la' dan 1-

All ma ghandhielllinghata Iura hlief mcta

(a) din Ikun IhaUse! dwar vell ura bil-mull.lr importala

gewwa Malta je w man ifalturala fMalta u 1i ligi csportala mjnghajr

ma Ikun intutal fMalla ;

(b) din tkun lista ' linghala Iura skond is-s ubartikolu (2) la' 1-

artikolu Ilia' dan I-All;

(t) din ligi sussegwe nle menl dikj arata li ma ghandhiclI

tilhallas pcnnezz la' ordni la' eten zjoni maghmula bis-uhh a tas-

subartikolu (2) la' I-artikolu 191a' dan I, At! .

(2) l1' hlas Jura li jslr ghandu jkun sugge n gha11-prod uzzjoni

ta ' dawk id-dokume nt i u ghal1-ghemiJ u firma la' kull dikjarazzJOni 1i I·

Ufficjal Kompete nti jisla' jinhljeg,

24, (I) Meta vell \.ra bil-mutur li Ikun gie l importata gewwa

Malta u meblusa mid-dwana qabell -e wwelta ' Jml1l~r 1994 u Ii ghaliha

kienu jghoddu id-dispotizzjonijiel lal-panlgrafu (a) tllS-subart ikolu (2)

ta' I·art ill:olu 6 ta ' dan I-AII , li ke11ha din it- vellura tinhetes mid-dwana

fdik id-dala jew wara , tinmt gh jew titoetlha f Mal1 a fdik id-dala jcw

warn , id-dispoi:izzjonij iella5+subarlikoli ( I) 1.1 (3) la'l·artikolu 17 ikunu

jghoddu dwar dall: il-bejgh jew tne hhija bhallikitku dik il-vtllura ml-

mutur kienel vellura bil· mulur li g\'laliha jirrderi dak i\' parag..-"fu u r·

rifere nza li tinub fis-su bartikolu (3) la' I-arlikotu 17 ghandh a Ijnftithe m

bhala riferenza gha l drill la' regislrazzjoni lal-bidu u laua fuq

doli:umenli li selgh U Ihal1s u ghar.rigward la' dik il·vellu ra bil-mulur

mt ta inhargitilha lite nza ghaJl-ewweJ darba fMalta .

(2) Sa dak iz-zmien mela uffitial pu bbliku iinhalar bhalll 1-

Uff)l:jal Kompelenli skond is-subartikol u (I) la' I-arlikolu 2 la' dan 1-

AIt, I-Uffigal Kompelenti jkun il-hp lad-dipartiment responsabbli

ghall-lil:enzi u tcstijiel ta- velturi bil-mulUr fi Man il- Ministeru ghal-

Trasport u Komunik aujoni li ghandu jigbor il-laxlIa dovu ta bis-sahha

ta' dan I·AII fisem il-Kon trollur lad-Dwana .

(I) L-An ta ' 1-1993 dwar it-Taxxa fuq Dokumenti u Emt. d' ""' ...... n

Trasferi menti, hawnhekk izjed 'il quddi em f dan J-anikolu imse1jah MJ_ la' H993 ..... it·

An prinl:i pali", ghandu jigi emendat kif gej;

(a) I-a rt ikolu 37 ta' I-All pri nl:i pali qieghed b'dan jigi ... n XVU 11'

mhassar' ,

(b)

I-arlikolu 38 la' I-All print ipali ghandu jigi emendal kif

gej

(i) fis-subart ikolu (1) lieghu il-kelma M( I)"' ghandh a

tilhassar u minflok il- kl ie m Mli ghalih japplikaw I-artikoli 36 u

37 ta' dan I - Att~ ghandhom jidhlu I-kliem "Ii ghal ih japplika 1-

artikolu 36 la' dan I-All";

(ii)

is-subartikolu (2) tieghu ghandu iithassar ; u

(c) flS-subartikolu ( I) ta' I- artikolu 39 la' I-All prinl:i pali ,

minnok il-kliem "barra minn vapuri ," ghandhom jidhlu I-kl ie m

"barra minn velluri bil-mutur, kif imfissra fl-Ordi nanza dwar ir-

Regolamenti lal-Traffiku, Kap, 65 , vapuri," .

(2) Minkejja d-di spozinjonijicll-ottra Ill' rlan J,artikolu jew

ta' I-All prinaplai -

(a) id-dispoti:u.jonijiet la' I-All prinapali ghandhomjibqghu

jghoddu bhallikicku dak I, An ma giel emendat b'dan I-An dwar

kull trasferiment ta' vetlura bil- mutur, kifimfisser fl-AIt prinapali ,

maghmul qabel l,ewwel ta ' Jannar, 1994 ;

(b) Kull (l1I~j ll mh a1\as bis-sahh ll la' l-AII printi pali qabe l id-

data msemmija dwa r kull dokument ppreiental liIJ-Kummissa rju

lal, Pulizija dwar trasferimenl jew jt-trasferiment proposl la'

vellura bil- mutur ma ghandux jinghata Iura minke1ja li t-

trasferiment relattiv jigi sussegwenlemenl revokat jew ma jigix

esegwit Jew jigi esegwit fdik id-data iew wara.

A

(I) Tbc:Mini5ltrmaywilhlhea>nocurrenoeof lheminisler R.a.

responsible for finance by rules published in the Gazette amend or

substitute the Schedules to this Act or anyofthem provided that nosuch

amendment or substitution shall have the effect of illCfeasing the tax

charged in accordance with the said Schedules.

The Minister may make rules for securing the payment of

(2)

the tax and generally for givingeffcct to the provisions o f this Act and in

particular. but withou t prejudice 10 the generality of the foregoing, for

p.csc,ibing -

(a)

the form on which any notice required by this Act is to be

given, the time within which such notice is to be given, the

particulars which arc to be provided in such notice and the

documents that are 10 be su bmitted with such notice;

(b) the amount, the fonn and the manner in which any

dCp05it is 10 be made or any security is 10 be given;

(c)

the conditions under which any authorization may be

granted under th is Act including the requirement for anydeposil o r

s«urity;

(d)

any thing that may be prescribed undertheother seclions

of this Act.

21. (1)

Any person who -

(a) without the authorization ofthe Competent Officer or in

violation of any condition under which such authorization may

have been gran ted has in his possession, uses or allows 10 be usedor

sells or otherwise transfers or takes out or allows to be taken o ut of

any customs bond or removes o r allows 10 be removed from a ny

place where a motor vehicle has been manufactured any motor

vehicle which has not been registered under this Act; or

(b) with the intent to evade the tax due or which may become

due fai ls 10 give any nOlice which he may be required to give in

tenns of section 4, subsection (1) of section 10 or section 15 o r gives

in any such nolice or in any statement submitted to the Competent

Officer for the purposes o f Ihis Act infonnation which he knows 10

be incorrect or incomplete in any material respect; or

(c) impedes or obstructs the Competent Officer or any officer

authorized by the Competent Officer from o r in Ihe perfonnance of

any duly or power under any provisions of Ihis Act; or

(d) does or omits or suffers 10 be done o r omitted any act or

thing with the intenl to unlawfully evade or poslpone Ihe payment

of the tax; or

(e) being the employer of a person who commils any o f the

foregoing offences fails 10 show to the satisfaction of the court that

such offence was done without his knowledge and that he could not

with reasonable diligence have obtained knowledge thereof,

shall be guilty of an o ffence and on conviction shall be liable to a fine

(mu/tu) not e xceeding five hundred [iri, o r twice the amount of the tax

endangered, whichever is the greater, or to imprisonment for a tenn not

exceedi ng six months, or to both such fine and imprison me nt.

(2) On the conviction for any offence referred to in

paragraph (a) or (b) of subsection (1) of this section the court s hall, in

addition to the penalty [aid down in the said subsection, order th e

forfe iture of the motor vehicle to which the offence relates.

(3) Notwithstanding the provisions of the Criminal Code the

Attorney General shall always have a right of appeal to the ColI n of

Criminal Appeal fro m any judge me nt given by th e CoUrI of Magistra tes

in respect of criminal proceedings a risi ng out of the provisions of this

Ad .

22. (1) No prosecution for any offence against this Act may be

co mmenced !;!lu,:epl al the instance or with the sanction of the

Competent Offia:r.

(2) The conviction of a person for an offence under this Act

shall nOI relieve that or any othe r person from any tax 10 which he may

be liable a nd the payment by a ny person of any lax shall not relieve him

or a ny other person from liability 10 prosecution under Ihis Act.

(3) The provisions of th is Act shall nOI affect any criminal

proceedings unde r any other law.

23. ( I) Tax paid in aCl,Xlrdance with the provisions of this Act

shall not be refunded except where

(a) it has been paid in respect of a motor vehicle imported

into Malta or manufactured in Malta which is exported without

havi ng been used in Malta;

(b) it is refundable in terms of subsection (2) of section 11 of

this Act;

(c) il is subseque ntly declared not to be payable by means of

an exemptio n o rder made under subsection (2) of section 19 of this

Ad .

(2) The payme nt of a d rawback shall be su bject 10 the

production of such documen ts and to the making and signing of any

declaralion as th e Compete nt Officer may requ ire.

24. ( I) If any moto r vehicle imported into Malta and released

fro m customs before the first January 1994 and to which the provisions

of paragraph (a) of subsection (2) of section 6 of this Act would , had it

been released from cusloms on o r after Ihat date , have applied issold or

disposed of in Malta on or after the said date . the provisio ns of

subsections ( I) and (3) of section 17 shall apply with respect to such sale

o r disposa l as if that mOlar ve hicle were a motor vehicle to which the

said paragraph refers and the refe rence contained in subsection (3) of

section 17 shall be construed as a reference to any initial registration fee

a nd duty on docume nts wh ich ma y have been paid in respect of that

motor vehicle whe n it was fi rst licensed in Malta.

(2) Unti l suc h time as a public oincer is designated as the

Competent Office r in acmrdance with s ubsection (I) of section 20f this

Act the Competent Officer shall be th e head of the de partment

responsible for licensing and testing of mOlor ve hicles within the

Ministry for Transpon and Communications who shall collect the taJ

due under this Act on behalf of the Complrol1er of Customs.

25. ( I) The Duty on Docu ments and Transfers Act. 1993,

hereinafter in Ihis section refelTed 10 as Mthe principal Act ~. shall be

amended as foIJows:-

(a)

section 37 of the principal Aet is hereby repeal ed ;

(b)

sectio n 38 of the principal Act shall be amended as

(ollows

(i) in subsection (1) the reof the brackeu and numbe r

~(l)" shall be deleted and for th e words - 10 which secti ons 36

and 31 of this Act refer~ there shall be substituted the words

- to which section 36 of Ihis Act rd e rs-;

(ii)

subsection (2) thereof shall be deleted; and

(c) in subsection ( I) of section 390f the princi pal Act , forthe

words ~olhe r than ships," there sha ll be substituted the words

Mother than mOlOr cars as defined in the Traffic Regulation

Ordina nce, Cap. 65, ships.".

(2) Notwithstanding the othe r provisions of this section orof

the principal Act-

(a) the provisionsof lhe princi pal Act shall continue 10 apply

as if that ACI were nOI ame nded by thi s section wi lh respect 10 an y

transfer of a motor vehicle, as defined in the principal Act, made

before tbe first January 1994 ;

(b) any dUlY paid under Ihe princi pal Act before the said

date in re spect of any document filed with the Comm issioner of

Police relating to the transfer or the proposed transfer of a motor

vehicle shall nOI be refunded notwithstanding that the relative

tra nsfer is subsequently revoked or is oot executed or is executed

on or after the said dale .

A

FlRST SCHEDULE

(S<roo,6(I»

H.S. <AM

RMitof

N_Jx,

Ta

87.02

Motor vthkks ror the transport or ten or more

persons, Indudlng the driver

(a) Scheduled Buses ....... ............ .. . ... .. .

6%

(b)

Unscheduled buses and coaches .........

24%

(c) Mini buses for the conveyance of pas.

21 %

sengers against payment ..... . .......... .... ............

(d) Midi buses and private mini buses with

engine

(i) of a cylinder capacity not exceeding

53%

l SOOa: ............................................... .

(ii) of a cylinder capacity exceeding

" ..

lSOOa: ...................................... ........ . .

(Hi)

other ........ .. . .... . ... ............... ..

58%

58%

(e)

Other ..........................................

87.03

Motor can and utbet' motor vehicles princlpaUy

designed ror the transport or prrsons (other than

~ or Madlng No. 87.02), Including station

wagom and ntc:lng tars

8703.10.00

(A)

Velticles specially designed for travelling

on snow; golf cars and similar vehicles

53 ..

(B)

Othe r vehides, with spa rk. ignition

internal combustion reciprocati ng piston

engine

A

Tu "

...

H.5.Ct*

Co ••

(i)

of a cylinder capacity not exceeding

lOOOoc;

8703.21 .10

- awis fined wi th engine and cab

""

SIW.2L2Q

Vehicles of unitary (monoooque)

structure fined with engine and

a body consisting only of the

driver's cab and the bare rear

platform .............. .... .. ........

53%

8703.21.91

Othervehicles, new

(a)

Foruscuhireor self-drivc

ffiO(or vehicles, ambulances, prison

vans, he.nes, and light weight three-

wheeled vehicles baving tbe dlarac-

tcristic of a motor vehicle of lhis sub-

heading ........... ...... ...... ....... .....

53%

(b) Taxi-cars ....................

20%

(c) Forotbc:ruse ...............

53%

8703.21.99

Othe r vehicles, used

(I) For use as hire or setf·

drive mOlor vehides, ambulances,

prison vans, hearses, and light weight

three-wheeled vehicles having the

characteristic of • motor vehicle of

this sub-headin, .... ...... ..... ... ..... .

53% but

nolless than

Lm770

pcrvehicle

(b) Taxi-can ................... .

(c) For olher use ........ .. .... .

53% bul

not less tban

Lm770

pefYehicle

(ii) of a cylinder capacilY exceeding

lOOOocbul nol e.ceeding l SOOcc

8703.22. 10

- Chassis filled wi th engine and cab

""

A

H.S. CtHk

Numb ..

8703.22.20

Vehicles of unitary (monocoque)

structure fiued with engine and

a body consisting only of the

driver's cab and the bare rear

platform .............. ..... .........

53%

8703.22.91

Othervehiclcs, new

<a> Foruseashireorself-drive

motor vehicles, ambu lances, prison

vans, hearses, and light weight tbree-

wheeled vehicles having the charac-

teristic of a motor vehicle of this

sub-heading .. ... ... .... ... ...... .... ....

53%

(b) Taxi-cars ....................

20%

(c)

For OIher use ...............

53%

8703.22.99

Other vehicles, used

(a)

Foruseashircorself-drive

motor vehicles, ambulances, prison

vans, heanes. and light weight three-

wheeled vehicles having the charac-

teristic of a mOlor vehicle of this

sub-heading ............................ .

53% but

nolless than

LmI200

per vehicle

(b) Taxi-cars ........ .. ...... ....

20%

For other use ..... ......... .

(c)

53% but

not less than

LmI200

per ve hicle

(Hi) of a cylinder capacity excceding

1500ce but not elcceding 2000cc

58"

- OIassis fitled with engine and cab

8703.23.11

Vehicles of unilary (mooocoque)

8703.23.12

structure fined with engine and

a body consisting only of the

driver's cab and the bare rear

platform ................... ... .......

SS""

A

H.! . Cool<

- Othervehides, new;

8703.23.18

<a) Foruse as hire or self-drive

mOlor vehicles, ambulances. prison

vans, hUfSe$, and light weight three-

wheeled vehicles having the manic-

teristic of a motor vehicle of this sub-

heading .... ....... ... ....... ...... ....... .

53%

(b) Taxi-cars .......... ...... ....

20%

(c) Forothcruse ..... .... ......

58%

Other vehicles, used

8703.23.19

<a) For use as hire o r self-drivc

motor vehicles, ambulances, prison

vans, hearses, and light weight three-

wheeled vehicles having the charac-

teristic of a motor vehicle of this sub-

beading ....... ....... ................ .. .. .

53% but

not less than

Lm2380

per vehicle

(b) Taxi-cars ........ ..... .... ...

20%

(c)

For other use .. ....... ..... .

58% but

not less than

Lm2380

pcrvebicle

(iv) of a cylinder capacity exceeding

2000cc but nOI exceeding 3000cc

8703.23.91

- Chassis filled with engine and cab

58%

8703.23.92

Vehicles of unitary (monocoque)

structure fi tted with engine and a

body consisting only of the

driver's cab and the bare rear

platform .... .. ....... ..... .... . .. .. ..

58%

Othcrvehides. new

8703.23.98

(a)

For use as hire o r sclf--drive

motor vehicles, ambulances, prison

vans, hearses, and light weight three·

wheeled vehicles having the charac·

teristic of a motor vehicle of this sul).

heading ............................... ....

53%

A

,.,

H.S. QIdc

N_

(b) Tu:ioaTS ....................

(c)

Forothcrusc ...............

58%

8703.23.99

- Othervehic1es,used

(a) Foruseashireorself-drive

motor vehicles, ambulances, prison

vans, hearses, and light weight three-

wheeled vehicles having the charac-

teristic of I fIl()(or vehicle of lhissub-

heading ...................................

53% but

not less than

Lm3850

per vehicle

(b) Taxi-cars .... .......... ......

20%

(c) For other use ......... ......

58% but

JIOlless than

Lm3850

pervehK:le

(v) of a cylinder capacity exceeding

"""",

_ Chassis fitled with eogine and cab

58"

8703.24.10

Vehicles of unitary (moooc::oque)

8703.24.20

slrUCture fined with engine and

I body oonsisling only of the

driver', cab aDd the bare rear

platform .. ..... ...... .. .......... ... .

58%

8703.24.91

- Othervehkles. new

<a) For use as hUe or :setf-driYe

vehidet, ambulances, piisu.

mob)r

vans, hcanes, and light weight three-

wheeled vehkles having the charno-

teristic of a motor vehicle of this sub-

headin& ..... ...... ............................

53%

(b) Tukars ........................

:n%

(c) F«other tK

A

\86

H.S. c..M

c .....

Nwobt.

- Other Ydtides, used

8703.24.99

<I) For \IX • hire ()£ self-driYc

lIIfItw..la!WTS , fCisoo

!W'4nr .... 1,;'

i,

vans, bcancs, and Iir;ht weight ~

wtwltd \d.;:f baYing me dIarM>

e

,

teristic 0( a motor vehde cl this sub-

53% but

heading .......................... ............ .

",""""

"'" lmSIlXI

ptl"w:bide

(b) TaJO.can ...............•...•....

"'"

""

For other UX ................ ..

(c)

"'" '"" ",,,"""

UnSIm

'" """"

(q Other vehicles with comprr ioo-ignition

internal combustion engine (diesel or .semi-

diesel)

(i) of I cyli nder capacity nol exceeding

lSOOcc

53"

_ Chassis filted with e ngine and cab

8703.31.10

Vehicles of unitary (mooocoque)

8703.31.20

structure fitted with e ngine and

• body consisting only of the

driver'S cab and the bare rear

platronn .............. ... ..... .......

53%

- Other vehicles, new

8703.31.91

(a> For use as bireorsclf-drive

motor vehicles, ambulances, prison

vans, hearses, and light weight three-

wheeled vehicles having the charac-

teristic of a motor vehicle of this sub.

heading ...... ...... ........... ........ ....

53"0

(b) Taxi.cars ....................

20%

(c) Forotheruse ...............

53%

A

H.S. CiNk

N_

Othervehicles, used

8703.31.99

(a) Foruse as hire or self-drive

motor vehicles, ambul ances, prison

vans, hearses, and light weight three-

wheeled vehicles having the charac-

teristic of a motor vehicle of this sub-

53% but

beading ..... ..... ...... ......... ......... .

not less than

LmI200

pervchiclc

(b) Taxi-can ................... .

(c) For other use ..... ..... .... .

53% but

nOl iess than

LmI200

pcrvchic1e

(il) of a cylinder capacity exceeding

lS(X)a: but DOt ellceeding 2(XXkc

SS"

8703.32.11

- Chassis fined with engine and cab

8703.32.12

Vehicles of unitary (monoooque)

sttuctute fitted with engine and

a body consisting only of the

driver's cab and the bare rear

platform .. .. .. ... ... .. .. ... .. .. ... .... ..

58%

- Ot.bervehicles, Dew;

8703.32.18

(a) For use as hire or self-

drive m:tor Yeh' I , S , ambuJanc:e5, ..... 0111

vans, hearses, and light weight three-

wheeled vehicles having the charac-

teristic of a motor vehicle of this sub-

heading .... .......... .......... ...........

5) %

20%

(b) Tu:i-cars .. ... ..... ....... ...

(c)

Forotheruse ...............

58%

A

H.S. Cotk

Ntmtb<,

Othervehidel, used

8703.32.19

<a> For use as hire or seif·

drive motor Ychicles, ambulances,

prison vans, hearses, and light weight

three-wheeled vehicles having the

characteristic of • motor vehicle of

53% but

this sub- heading ... ... ................. .

DOt less than

Jm23!K)

pcrvchide

(b) Tui-ears ... ......... ....... .

58% but

(c) Forotherusc .............. .

001 less than

Lm23lIO

pe rvehicle

(Ui) of a cylinder capacity eICcediDg

2(XXkc: but not exceeding 2S00cc

8703.32.91

- Cbassis fi tted wit h c ngine a nd cab

SS%

8103.32.92

Vehicles of unitary (moDOCOque)

structure fitted with engine and a

body consisting only of the

driver', cab and the bare rear

pla tform

SS%

8703.32.98

Othe r vehicles. new

<a> For use as hire or self·

drive motor vehicles, ambulaoces,

prison vans, hearses, and light weight

th ree-wheeled vchi<:les having the

characteristic of a motor vehicle of

this sub-heading ....... ....... ..........

53%

20%

(b) Tui-cars .... ....... .........

FOI" other use ....... ........

58%

(c)

8703.32.99

- Other vehicles, used

(8) For use as hire o r self-

drive moto r vehicll:s, ambulances,

prison vans, hearses , and light weight

three-wbeeled vehicles baYing the

characteristic of I motor vehicle of

this sub-headina ... ....... .............. 53% but DOt less

than Lm38SO per

vehicle

A

"*

-of

,-

H.S,

(b) Taxi-cars . ..... .. ... .........

20%

«) For other use ......... .. .... 58% but not less

thanLm38S0per

vehicle

(iv)

of a cylinder capacity exceeding

"""",

8703.33.10

58%

- Chassis fitted with engine and cab

8703.33.20

Vehicles of unitary (monocoque)

structure fitted with engine and a

body consisting only of the

driver's cab and the bare rear

platfonn ... ..... ....... ........ ..... .

58%

8703.33.91

-

Other vehicles. new

(a) For use as hire or se\f-

drive motor vehicles, ambulances,

prison vans, hearses. and light weight

three-wheeled ve hicles having the

characteristic of a motor vehicle of

this sub-beading ... ..... ....... ..... ....

53%

(b) Taxi-cars ....................

20%

(c) Forolheruse ...............

58%

8703.33.99

- Other vehicles, used

(a) For use as hire or self-

drive motor vehicles. ambulances,

prison vans, hearses, and light weight

three-wheeled yehicles having the

characteristic of a motor vehicle o f

this sub-heading ........ ... ........... .. 53% but DOt less

IhanLmS800per

vehicle

(b) Taxi-can ....................

20%

(c) For other use ............ ... 58% but not less

thanLmS800pe r

yehicle

(0)

Other

58%

- Chassis fitted with engine and cab

8703.90.10

A

N,S. Ct>d.t

8103.90.20

Vehicles of unitary (monocoque)

sttucture fitted with engine and a

body consisting only of the

driver'. cab and the bare n:ar

,."

platform .................... ........ .

- Other

8703.90.91

- New

SS"

,."

8103.90.99

- - Other ........................ .

Motorftb6deslor the lnnIportotaoocts

87.001

(A) DumpeRdesigrwlforoH-bighwayusc

- Light Dumpen

8704.10.10

'"

- Other

8704. 10.91

- Chassis fitted with engine

I nd cab ....................... 20% but not less

tban Lm410 per

vehicle

8704.10.99

- - - Other ...... ....... .. ..........

20% but not less

than Lm4S0per

vehicle

(B) Other, with compressk>n-ignition inter-

nal combustion pislon engine (diesel or semi-

diesel)

(I) g.v.w . nol cJ.ceedingS tonnes

- Chassis fitted with e ngine: and cab 20% but not less

8704.21.10

thanLm4lOpcr

vehicle

8704.21.20

- Vehicles of unitary (lOOOOCOque)

struClure fitted with engine: and I

body consisting only of the

driver', cab and the bare rear

platform .............................

20% but not less

tban 1.m410per

vebicle

- Other

-

Now ...........................

- - Other ..... ....... ............. 20% but not less

thanLm410per

yehicle

(ii) g. v. w. exceeding 5 tonnes but not

exceeding 20 tonnes

- Chassis fitted with engine and

cab

(a) Ne"I' ....... .... .............. .

(b) Other ..... ............... ... . 20% but not less

IhanLm4lOper

vehicle

Other

-

Now

- - - Other ....... .................. 20% but not lea

than Lm830per

yehicle

(ill) S.v.w . excecdins20 tonnes

- ChlWis fitted with engine and

cab

(I) New ......... .................

9%

(b) Other .... . ............ ....... 20% but not less

than Lm530 per

vehicle

Other

- - - Other .... ..... ................ 20% but not less

than Lm900 per

yehicle

(C) Other, with spark-ignition internal com-

bustion piston engine

(i) g.v.w. nol exceedingSlonnes

- C hassis fined witn engine and cab 20% but not less

thin Lm410 per

Ychicle

Vehicles of unilary (monocoque)

5U'UC1ure fitted with engine and a

body consisting only of the

driver's cab and th e bare rear

platform ...................... ....... 20% but DOt less

than l.m410per

vehicle

- Othe r;

- New

- Other .... .................... .

20")(. but not less

than Lm410 per

vehicle

(n) g.v.w. exceeding S tonnes

- Chassis fitted with engine and

cab

(a) New .................... ......

9%

(b)

Other ............ ..... .......

2O%butnot less

than Lm410per

vehicle

- Other

-

-

-

New

- - - Other .. ... ... .. .... ..... ...... 20% but not less

lhanLm830per

vehicle

Other

(0)

- Chassis fitted with engine.nd cab

Vehicles of unitary (monocoquc)

structure fitted with engine and a

body consisting only of the

drive r's cab a nd the ba re rear

platform ............. ............ ... .

Other

A

- New

- - Otbe r ... ..... .. ... .... . .......

20% but not less

than Lm900 per

veh icle

On Eh fined with engine, ror the motor vthides 01

H.S. he.dlnp N06. 87.01 to 87 .05

(a)

Forbuses, trucks and vans

( , " ) u--"

3CU

"'''

( ",,") N ew .•.•.. ..•. •... .... •.. ........ .. ..• , . ..

"'"

20"

(b)

Other ........ .... ..... ...... ... ....... ....... . .

Motor cycles (Inclltdllll mopeds) and cycles fitted

with lalUxlll,'1' motOf', witborwilboat side .....

(A) With reciprocating internal combustion

piston engine of a cylinde r capacity Dot e xceed-

ingSOcc

(i) Cycles fitted with an auxiliary motor

(il) Other ............ .... .... ......... ....... 30% but nOlless

than Lm45 per

vehide

(B) With reciprocating inte rnal combustion

pisto n e ngine of a cylinde r capacity exceeding

50cc but not exceeding 2SOcc

(i)

Cycles fill ed with an auxiliary motor

(il) Othe r

With cylinder capacity exceed-

ing SOcc but 001 exceeding 12Sa: 30% but not less

than Lm80per

vehicle

With cylinde r capacity exceed-

ing 12Sa: bUI no t cxcecding2SOcc 46% but not lcss

than Lml90pcr

vehicle

(q

Wi th reciprocating internal combustion

piston engine of a cylinder capacity clIccediog

2SOcc but nOI exceeding SOOc:c . ............ ..... ... 46% but not less

than Lm230 per

vehicle

(0) With reciprocating internal combwition

piston engine of a cylinder capacity exceeding

SOOc:c but Dol exceeding 800cc ..... ................ 46% but DOt less

than Lm300 per

vehicle

(E) With reciprocating internal combustion

pisto n cogine of • cylinder capacity exceeding

8000c ............................. ........................ 46% but 001 less

than Lm62S per

vchicle

(F) Other . ....... .............. ............. .......

46%