ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. (act_2003_2) | MT

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Preamble — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

I assent.

(L.S.)

G UIDO DE M ARCO

President

7th February, 2003

ACT No. II of 2003

AN ACT to implement various budget measures and other

administrative measures.

BE IT ENACTED 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:-

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 1 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

The short title of this Act is the Budget Measures Short title.

Implementation Act, 2003.

PART I

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Schedule — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

(Article 30)

First Column Second Column

H.S. Code No.

Import Duty

H.S. Code No.

Import Duty

150790 10 00

5.1

283640 00 00

5.5

150890 10 00

5.1

290312 00 00

6.2

151219 10 00

5.1

290410 00 00

5.5

151229 10 00

5.1

290512 00 00

5.5

151319 30 00

5.1

290911 00 00

5.5

151329 30 00

5.1

291211 00 00

5.5

151499 10 00

5.1

291411 00 00

5.5

151519 10 00

5.1

291412 00 00

5.5

151529 10 00

5.1

291521 00 00

6.6

151590 60 00

5.1

291533 00 00

5.5

151800 39 00

5.1

291534 00 00

5.5

160250 31 00

16.6

291560 19 00

5.5

160250 80 10

16.6

291570 25 00

5.5

160414 11 00

291619 80 00

6.5

160414 16 00

291711 00 00

6.5

160414 18 00

291812 00 00

6.5

160414 90 00

291813 00 00

6.5

160419 31 00

291815 00 00

6.5

160419 39 00

292390 00 00

6.5

160420 70 90

321290 39 00

6.5

210112 92 10

11.5

370130 00 00

6.5

280110 00 00

6.1

370243 00 00

6.5

280920 00 00

6.1

370244 00 00

6.5

281121 00 00

5.5

382311 00 00

5.1

281511 00 00

6.2

390110 10 00

7.1

281700 00 00

6.1

390110 90 00

7.1

281990 90 00

5.5

390120 90 00

7.1

282300 00 00

5.5

390130 00 00

7.1

282890 00 00

5.5

390210 00 00

7.1

283210 00 00

5.5

390220 00 00

7.1

283311 00 00

5.5

390230 00 00

7.1

283319 00 00

5.5

390290 90 00

7.1

283522 00 00

5.5

390311 00 00

7.1

283531 00 00

5.5

390319 00 00

7.1

283620 00 00

5.5

390320 00 00

7.1

First Column Second Column

H.S. Code No.

Import Duty

H.S. Code No.

Import Duty

390330 00 00

7.1

391220 19 00

390390 90 00

7.1

391220 90 00

6.5

390421 00 00

7.1

391231 00 00

6.5

390422 00 00

7.1

391239 10 00

6.5

390430 00 00

7.1

391239 80 00

6.5

390440 00 00

7.1

391290 10 00

6.4

390450 90 00

7.1

391290 90 00

6.5

390469 90 00

7.1

391390 10 00

6.5

390512 00 00

7.1

391390 20 00

7.1

390519 00 00

7.1

391390 30 00

7.1

390521 00 00

7.1

391390 80 00

7.1

390529 00 00

7.1

391400 00 00

6.5

390530 00 00

7.1

391590 91 00

6.5

390610 00 00

7.1

391590 93 00

6.5

390690 90 00

7.1

391590 99 00

6.5

390710 00 00

6.5

410411 10 90

390720 11 00

6.5

410419 10 90

390720 21 00

6.5

410441 19 00

6.5

390720 29 00

6.5

410449 19 00

6.5

390720 99 00

6.5

410711 19 00

6.5

390740 00 00

6.5

410711 90 00

6.5

390750 00 00

6.5

410712 11 00

6.5

390760 20 00

6.5

410712 19 00

6.5

390760 80 00

6.5

410712 91 00

5.5

390791 10 00

6.5

410712 99 00

6.5

390791 90 00

6.5

410719 10 00

6.5

390810 00 00

6.5

410719 90 00

6.5

390890 00 00

6.5

410791 10 00

6.5

390910 00 00

6.5

410791 90 00

6.5

390930 00 00

6.5

410792 10 00

5.5

390940 00 00

6.5

410792 90 00

6.5

390950 90 00

6.5

410799 10 00

6.5

391110 00 00

7.1

410799 90 00

6.5

391190 19 00

6.5

741300 91 00

5.2

391190 99 00

7.1

760110 00 00

391211 00 00

6.5

760410 90 00

7.5

391212 00 00

6.5

760421 00 00

7.5

391220 11 00

7.5

760429 90 00

7.5

First Column Second Column

H.S. Code No.

Import Duty

H.S. Code No.

Import Duty

852812 52 00

852812 66 00

852812 54 00

852812 72 00

852812 56 00

852812 76 00

852812 58 00

852812 81 00

852812 62 00

852812 89 00

Passed by the House of Representatives at Sitting No. 863 of the

3rd February, 2003.

A NTON T ABONE

Speaker

R ICHARD J. C AUCHI

Clerk to the House of Representatives

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

The provisions of this Part shall be deemed to have come Coming into

into force on the 1 st January, 2003.

force of this

Part.

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 3 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

For the purpose of this Part, "revenue" has the same Interpretation.

meaning as is assigned to it in article 2 of the Financial Cap. 174.

Administration and Audit Act, but does not include proceeds from

local loans.

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 4 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

(1) Subject to the provisions of this Act, the Authority to

Government of Malta may raise in Malta, by way of loan, a sum of raise loan.

money not exceeding one hundred million Maltese liri.

(2) For the purpose of raising the aforesaid loan the Minister

responsible for finance is hereby authorised to issue stock in Malta

under the provisions of the Local Loans (Registered Stock and Cap. 161.

Securities) Ordinance on such terms and conditions as the said

Minister may approve.

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 5 Purpose. — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

Any money borrowed under the authority of this Part shall

be appropriated and applied for the purpose of meeting excess

expenditure over revenue incurred in the Consolidated Fund during

the years 2001 and 2002, and that projected to be incurred during the

year 2003

Provided that any amount borrowed under this Part in

excess of the amount actually required for the said purposes and

remaining as a balance in the Consolidated Fund at the end of 2003

shall be used to meet excess expenditure over revenue in the

Consolidated Fund during the first subsequent year in which such

excess is incurred.

PART II

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 6 Amendment of the Income Tax Act. — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

(1) This Part amends the Income Tax Act and shall be

read and construed as one with the Income Tax Act, hereinafter in this

Part referred to as "the principal Act".

(2) (a) The provisions of paragraph (c) of article 22 and

paragraph (a) to (d) of article 25 shall be deemed to have come into

force on the 1 st January, 2001 and shall apply with respect to any year

of assessment commencing on or after 1 st January 2002.

(b) The provisions of articles 9, paragraph (b) of article

10 and articles 12, 18, paragraph (c) of article 19 and article 23 shall

be deemed to have come into force on the 1 st January, 2002 and shall

apply with respect to any year of assessment commencing on or after

1 st January 2003.

(c) The provisions of paragraph (a) of article 10 and

paragraph (a) and (b) of article 22 shall come into force on the 1 st

January 2003 and shall apply with resepct to any year of assessment

commencing on or after 1 st January 2004.

(d) The provisions of article 13 shall come into force on

such date as the Minister responsible for finance may by notice in the

Gazette appoint.

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 7 Amendment of article 2 of the principal Act. — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

In the definition of "international trading company" in

article 2 of the principal Act

(a) the words "trading activities, from Malta but not in

Malta, with persons" shall be substituted by the words "trading

activities with persons"; and

(b) the words "in so far as they are complementary to

the carrying on of the said trading activities" shall be deleted;

and

(c)

immediately after paragraph (f) there shall be

inserted the following proviso to the definition -

"Provided that a company shall not be, in the year

immediately preceding a year of assessment, an

international trading company if it claims a benefit under

any provision of a law, other than the Income Tax Acts,

which has the effect of reducing its chargeable income or

its rate of tax for the said year of assessment, and in such

case, notwithstanding the provisions of article 52(8)(a),

any ruling which had been notified under the provisions of

article 52(5) shall become void. This proviso shall have

effect notwithstanding that the relevant law deems that

such benefit is granted under any of the provisions of the

Income Tax Acts;".

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 8 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

In paragraph (c) of subarticle (1) of article 4 of the Amendment of

principal Act for the words "premiums, interest or discounts" there article

principal Act.

shall be substituted the words "premiums, interest (which includes

any gains from any sum of money in whatever currency deposited

with a person carrying on the business of banking under the Banking

Act in any account whatsoever) or discounts".

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 9 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

Immediately after paragraph (s) of subarticle (1) of article Amendment of

12 of the principal Act, there shall be inserted the following new article

principal Act.

paragraph

"(t) any financial assistance, as determined by the Courts

of Malta or as agreed by a public deed of personal separation

under the authority of the Courts of Malta, received by an

individual from his estranged spouse in respect of the

maintenance of a child:".

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 10 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

Article 14 of the principal Act shall be amended as Amendment of

article 14 of the

principal Act.

(a)

in the third proviso to paragraph (h) of subarticle (1)

thereof, for the words "be allowed at one hundred and twenty

per cent of the actual amount of the expenditure incurred;" there

shall be substituted the words "be allowed at one hundred and

fifty per cent of the actual amount of the expenditure incurred;";

and

(b)

paragraph (b) of subarticle (2) thereof shall be

substituted by the following new paragraph

"(b) The Minister responsible for finance may by

such rules also prescribe tax credits and deductions other

than those listed in subarticle (1), and may also by such

rules determine the class of persons to whom such tax

credits or deductions shall apply and the method of

calculating or estimating such tax credits or deductions and

the amounts thereof.".

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 11 Amendment of article 15 of the principal Act. — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

In subarticle (1) of article 15 of the principal Act, for the

words "1994 and" there shall be substituted the words "or a company

recognised by the relevant competent authority for the purposes of

article 9A of that said Act, and".

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 12 Amendment of article 27 of the principal Act. — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

Subarticle (5) of article 27 of the principal Act shall be

substituted by the following

"(5) (a) Subject to the provisions of paragraph (b), the

provisions contained in Part IV shall apply to persons referred

to in subarticle (1) provided that in determining what deductions

are allowable under this article there shall be excluded any

deductions allowed under any other Part of this Act.

(b) Persons referred to in subarticle (1) may not claim

group relief nor surrender losses under the group relief

provisions of this Act.".

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 13 Addition of article 27A to the principal Act. — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

Immediately after article 27 of the principal Act, there

shall be inserted the following new article

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 27A of mergers, divisions of — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

Notwithstanding

the

provisions

''Tax treatment

contained in the Income Tax Acts, the Minister may

companies etc.

make rules regulating the tax treatment of companies

and their members and other similar bodies or

persons concerning mergers and divisions of

companies, transfer of assets between companies and

exchange of shares concerning companies and for the

purposes of this article

(a) "merger" shall mean an operation

whereby

-

one or more companies, on

being dissolved without going into

liquidation, transfer all their assets and

liabilities to another existing company in

exchange for the issue to their

shareholders of securities representing the

capital of that other company, and, if

applicable, a cash payment not exceeding

such percentage as may be prescribed of

the nominal value, or, in the absence of a

nominal value, of the accounting par value

of those securities,

-

two or more companies, on

being dissolved without going into

liquidation, transfer all their assets and

liabilities to a company that they form, in

exchange for the issue to their

shareholders of securities representing the

capital of that new company, and, if

applicable, a cash payment not exceeding

such percentage as may be prescribed of

the nominal value, or in the absence of a

nominal value, of the accounting par value

of those securities,

-

a company, on being

dissolved without going into liquidation,

transfers all its assets and liabilities to the

company holding all the securities

representing its capital;

(b) "division" shall mean an operation

whereby a company, on being dissolved

without going into liquidation, transfers all its

assets and liabilities to two or more existing or

new companies, in exchange for the pro rata

issue to its shareholders of securities

representing the capital of the companies

receiving the assets and liabilities and, if

applicable, a cash payment not exceeding such

percentage as may be prescribed of the nominal

value or, in the absence of a nominal value, of

the accounting par value of those securities;

(c) "transfer of assets" shall mean an

operation whereby a company transfers without

being dissolved all or one or more branches of

its activity to another company in exchange for

the transfer of securities representing the

capital of the company receiving the transfer;

(d) "exchange of shares" shall mean an

operation whereby a company acquires a

holding in the capital of another company such

that it obtains a majority of the voting rights in

that company in exchange for the issue to the

shareholders of the latter company, in exchange

for their securities, of securities representing

the capital of the former company, and, if

applicable, a cash payment not exceeding such

percentage as may be prescribed of the nominal

value or, in the absence of a nominal value, of

the accounting par value of the securities issued

in exchange;

(e) "transferring company" shall mean

the company transferring its assets and

liabilities or transferring all or one or more

branches of its activity;

(f)

"receiving company" shall mean the

company receiving the assets and liabilities or

all or one or more branches of the activity of

the transferring company;

(g) "acquired company" shall mean the

company in which a holding is acquired by

another company by means of an exchange of

securities;

(h) "acquiring company" shall mean

the company which acquires a holding by

means of an exchange of securities;

(i)

"branch of activity" shall mean all

the assets and liabilities of a division of a

company which from an organizational point of

view constitute an independent business, that is

to say an entity capable of functioning by its

own means.".

14. In article 32 of the principal Act, for the words "articles 33 Amendment of

to 42" there shall be substituted the words "articles 32A to 42".

15. Immediately after article 32 of the principal Act, there Addition of new

shall be inserted the following new article

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 32A ''Payor to register. — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

A payor shall register as such with the

Commissioner in such manner as may be

prescribed.".

16. In subarticle (2) of article 34 of the principal Act, for the Amendment of

words "shall, at the request of the Commissioner, render" there shall article

be substituted the words "shall render".

17. In article 35 of the principal Act -

(a)

in subarticle (1) therof, for the words "income,

which does not constitute capital gains within the meaning of

article 41(a)(v) of this Act, without" there shall be substituted

the words "income without"; and

(b) in subarticle (3) thereof, for the words "payable,

shall" there shall be subsituted the words "payable, or on any

transaction giving rise to capital gains within the meaning of

article 41(a)(v), shall".

18. Article 40 of the principal Act shall be substituted by the Substitution of

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 40 ''Extent of payor’s liability. — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

(1)

Where a payor fails to deduct and

pay tax in accordance with the investment income

provisions, the provisions of article 73(4) of this Act

and of article 40(1) of the Income Tax Management

Act shall apply mutatis mutandis.

(2) The provisions of article 39 of this Act

and the provisions of article 17 of the Income Tax

Management Act shall not be applicable, and a payor

shall not be bound by a duty of professional secrecy

on a request for information by the Commissioner

where investment income referred to in article

41(a)(iv) and 41(a)(vii) are derived from a person,

other than a physical person that is not resident in

Malta is paid to a recipient provided that

(a)

the asset from which the investment

income is derived is not a qualifying asset as

defined in the provisions of article 9B; and

(b) the recipient has not declared, in

accordance with the provisions of the relevant

laws as defined in the provisions of article 9B,

income and transfers referred to in article

9B(2)(a) to (c) in relation to the asset from

which the investment income is derived.".

19. Paragraph (a) of article 41 of the principal Act shall be

amended as follows

(a) in item (2) of subparagraph (v) thereof, for the

words "the benefits are wholly determined" there shall be

substituted the words "the benefits are at least eighty five per

cent determined" ;

(b) in paragraph (i) of the proviso to item (2) of

subparagraph (v) thereof, for the words "that are held in

prescribed funds;" there shall be substituted the words "that

were held in prescribed funds for a continuous period spanning

the whole life of the relevant linked long term contract of

insurance or three years from the date of the relevant maturity or

surrender whichever period is the lesser;" ; and

(c) immediately after sub-paragraph (vi) thereof, there

shall be inserted the following new sub-paragraph (vii)

"(vii) interest payable by a person carrying on the

business of banking in accordance with foreign legislation

in respect of a sum of money in whatever currency

deposited with it in any account whatever where the

payment of the income from investment is made through

an authorised financial intermediary as is provided for in

items (i), (ii) or (iii) of paragraph (c) of article 41A.".

20. In paragraph (c) of article 41A of the principal Act, for the

words "through his services;" there shall be substituted the following

"through his services. A payment of investment income is

effected through the services of an authorised financial

intermediary when such payment -

(i) is made to the intermediary who holds the

relevant investment for the benefit of the recipient;

(ii) is made directly to the recipient who requires

that an authorised financial intermediary collects an

amount of tax equal to fifteen per cent of such income for

onward payment to the Commissioner;

(iii) is made through an arrangement approved by

the Commissioner, which arrangement enables the

collection of tax on such income through an authorised

financial intermediary;".

21. Immediately after article 50 of the principal Act, there Addition of

shall be added the following new article

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 50A ''When arrears of pension are to be brought to charge. — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

Notwithstanding anything to the contrary

contained in this Act, where during the year

immediately preceding the year of assessment 2004

or during subsequent years of assessment a person

receives income subject to tax under the provisions

of article 4(1)(d), insofar as it refers to income

accrued during an earlier year of assessment, such

income shall be brought to charge to tax in the year

to which it refers

Provided that any such income referring to

any year of assessment prior to the year of

assessment 1999 shall be brought to charge in the

year of assessment 1999.".

22. Article 56 of the principal Act shall be amended as Amendment of

(a)

for paragraphs (a) and (b) of subarticle (1) thereof,

there shall be subsituted the following

"(a) in the case of a married couple resident in

Malta in the year immediatley preceding the year of

assessment and to whom article 49 applies, saving where

the responsible spouse has opted for a separate

computation for the purposes of article 50 -

For every lira of the first Lm4300

0c

For every lira of the next Lm1700

15c

For every lira of the next Lm1250

20c

For every lira of the next Lm1250

25c

For every lira of the next Lm1500

30c

For every lira of the remainder

35c;

(b) in the case of any other individual resident in

Malta including each spouse where the responsible spouse

has opted for a separate computation for the purposes of

article 50 -

For every lira of the first Lm3100

0c

For every lira of the next Lm1000

15c

For every lira of the next Lm900

20c

For every lira of the next Lm1000

25c

For every lira of the next Lm750

30c

For every lira of the remainder

35c;";

(b) for subarticle (10) thereof there shall be substituted

the following

(10) Notwithstanding the provisions of

''Special rates

of tax and

subarticles (1) and (2) -

minimum tax

liability.

(a)

in the case of an individual

who has been granted a residence permit

under article 7 of the Immigration Act, the

tax upon the chargeable income, other

than income mentioned in paragraph (b)

shall be charged -

(i) in the case of an

individual who has been granted such

residence permit on or after the

fourteenth day of November, 1972,

but before the first day of January,

1988, at the rates laid down in sub-

paragraph (i) or (ii), as the case may

be, of subarticle (2)

Provided

that

the

minimum tax payable by such

individual in respect of any year of

assessment shall be one thousand liri;

(ii) in the case of an

individual who has been granted such

residence permit on or after the first

day of January, 1988, at 15 cents on

every lira

Provided

that

the

minimum amount of income which

shall be chargeable to tax in respect

of any year of assessment shall be

deemed to be twelve thousand liri

and the resulting tax thereon, after

taking into account any double

taxation relief to which such

individual may be entitled, shall not

be less than the tax which would

result from applying the said rate on

the deemed minimum chargeable

income;

(b) income derived from Malta

and chargeable to tax under article 4(1)(a)

and (b), shall be deemed to constitute

chargeable income to be taxed separately

at the rates laid down in subarticle (1)(a)

or (b) starting at the rate of 15c on every

lira.".

(c)

paragraph (ii) of the third proviso to paragraph (c) of

subarticle (12) thereof shall be substituted by the following new

paragraph

"(ii) any person who in determining his total

income and the tax liability thereon, as disclosed by his

return, deducts or sets off any amount, the deduction or

set-off whereof is not allowed under the provisions of the

Income Tax Acts, or shows as an expenditure or loss any

amount which he has not in fact expended or lost, or

provides or withholds information the result of which is a

reduction of the amount of tax payable by him or an

increase in the amount of tax repayable to him, shall be

deemed for the purposes of this subarticle to have made an

omission from his return;".

23. In paragraph (a) of the third proviso to article 60 of the Amendment of

principal Act, for the words "granted by or under article 12 of the article

principal Act.

Act," there shall be substituted the words "granted by or under any

24. Article 96 of the principal Act shall be amended as

(a) the present provisions shall be renumbered as

subarticle (1) thereof; and

(b) immediately after subarticle (1) thereof as

renumbered there shall be added the following new subarticle

"(2) Any guidelines, explanations or instructions

relating to the Income Tax Acts or of the rules referred to

in subarticle (1) hereof contained in a publication or

circular published by or under the authority of the

Commissioner and distributed or made available to

taxpayers in general, shall be read and construed as one

with such rules and shall have the same effect as the rules

to the extent that such guidelines, explanations or

insturctions are not in conflict with the Income Tax Acts

on the said rules or with guidelines, explanations or

instructions published at a later date and to the extent that -

(a) they give a definition of any term or an

interpretation of any provision contained in the

Income Tax Acts or the rules;

(b) they determine the manner in which any

provision of the Income Tax Acts or the rules is to be

applied;

(c) they determine any matter which in

accordance with the Income Tax Acts or the rules

may be determined by or is subject to the approval or

the discretion of the Commissioner.".

25. The Schedule to the principal Act shall be amended as

(a) in item 1 thereof, for the words "in respect of the

year of assessment 1999" there shall be substituted the words

"in respect of the year of assessment 2002";

(b) in item 2 thereof, for the words "in respect of the

year of assessment 1999" there shall be substituted the words

"in respect of the year of assessment 2002";

(c)

paragraph (a) of item 6 thereof shall be substituted

by the following

"(a) "endangered tax" means the difference

between the tax declared to be chargeable by the taxpayer

after taking into account any exemption, relief, allowance

or tax credits to which he may be entitled and the tax

actually chargeable after considering the same, but shall

not include any additional tax.";

(d) immediately after item 9 thereof, there shall be

added the following new item

"9A. (a) Where a person, whose amount of tax

payable for a year or years of assessment has been

determined by the Commissioner on the basis of an

estimate made under article 31(3) of the Income Tax

Management Act, and who has been notified in writing by

the Commissioner that an enquiry will be conducted into

his tax declarations and liabilities, subsequently furnishes

a return of income in respect of the said year or years, then

that person shall be deemed to be subject to additional tax

for an omission under paragraph (a) of item 3 in addition to

any additional tax under items 1 or 2 hereof.

(b) For the purposes of calculating the

endangered tax for an omission to which the person

referred to in paragraph (a) hereof shall be subject, the said

endangered tax shall be considered to be equal to the tax

calculated on the total income, deducting therefrom any

credits, as declared in the said return, subject to the rates

under paragraph (a) of item 3 hereof and to the maximum

amount under item 5 hereof.

(c) Where an assessment or an additional

assessment for a year or years of assessment is made under

article 31(5) of the Income Tax Management Act on a

person referred to in paragraph (a) hereof, for the purposes

of calculating the endangered tax, the tax calculated on the

total income, deducting therefrom any credits, as declared

in the said return, shall be considered to be zero

Provided that the additional tax for omission

as resulting from paragraph (b) above shall be deducted

from the amount of the additional tax as resulting from this

paragraph."; and

(e)

in item 10 thereof, paragraph (b) shall be deleted

and shall be substituted by the following

"(b) For the purposes of paragraph (a) of this

item, the Minister responsible for finance may make rules

providing for the circumstances and the manner in which

the additional tax may be remitted in whole or in part.

(c) The use of the Commissioner’s discretion for

the purpose of this item shall not be questioned in any

appeal.".

PART III

26. (1) This Part amends and shall be read as one with the

Accountancy Profession Act, hereinafter in this Part referred to as

"the principal Act".

(2) The provisions of this Part shall come into force on such

date as the Minister responsible for finance may by notice in the

Gazette establish.

27. Immediately after the second proviso to paragraph (b) in

subarticle (1) of article 5 of the principal Act there shall be added the

following new proviso

"Provided further that the supervision required

under this article shall be carried out by persons providing such

adequate guarantees regarding training as may be prescribed.".

28. Immediately at the end of subarticle (3) of article 7 of the

principal Act, there shall be added the words "Such list shall include

the names and addresses of all warrant holders and of all partnerships

registered in terms of article 10 and in the case of such partnerships

also the names and addresses of their respective partners.".

PART IV

29. (1) This Part amends the Import Duties Act and shall be

read and construed as one with the Import Duties Act hereinafter in

this Part referred to as "the principal Act".

(2) The provisions of this Part shall be deemed to have come

into force on the 1 st January, 2003.

30. The First Schedule, in the English language, to the

principal Act shall be amended as follows

(a) in Chapter 39, for the words and figures in the First,

Second and Third Column relative to headings 3923.21 to

3923.29.90.90, there shall be substituted the following

3923.21

- - Of polymers of ethylene

3923.21.00.10

- - - Degradable laundry, refuse and carrier bags

6.5

3923.21.00.20

- - - Other

8.4

3923.29

- - Of other plastics

- - - Of poly(vinyl chloride)

3923.29.10.10

- - - - Degradable laundry, refuse and carrier bags

6.5

3923.29.10.90

- - - - Other

8.4

- - - Other

3923.29.90.10

- - - - Degradable laundry, refuse and carrier bags

6.5

3923.29.90.90

- - - - Other

8.4

" ;

(b) in Chapter 42, for the words and figures in the First,

Second and Third Column relative to headings 4202.99.00.00

there shall be substituted the following

4202.99

- - Other

4202.99.00.10

- - - Shopping paper bags

3.7

" ;

4202.90.00.90

- - - Other

(c)

in Chapter 48, immediately following paragraph 7 of

the Subheading notes thereof, there shall be inserted the

following

"Additional Note

For the purpose of this Chapter, unless otherwise provided

for, recycled paper and bleach free paper of headings 48.01

to 48.11 shall not be subject to the rate of duty applicable

under the said headings.";

(d) in Chapter 85, for the words and figures in the First,

Second and Third Column relative to headings 8539.31 to

8539.31.90.00 there shall be substituted the following

8539.31

- - Fluorescent, hot cathode

8539.31.10.00

- - - With double ended cap

2.7

- - - Other

8539.31.90.10

- - - - Energy-saving lamps

2.7

" ;

8539.31.90.90

- - - - Other

4.9

and

(e) for the figures relative to the "H.S. Code Numbers"

in the First Column in that Schedule corresponding to the "H.S.

Code Numbers" in the First Column in the Schedule to this Act,

there shall be substituted the figures relative to the same "H.S.

Code Numbers" in the Second Column of the same Schedule.

PART V

31. (1) This Part amends and shall be read and construed as

one with the Duty on Documents and Transfers Act, hereinafter in

this Part referred to as "the principal Act".

(2) The provisions of this Part shall come into force as

follows

(a) articles 33 and 34 shall be deemed to have come into

force on the 26 th November, 2002; and

(b) articles 32, 35 and 36 shall come into force on the 1 st

January, 2003 in respect of any transfer inter vivos made on or

after the 1 st January, 2003 and on every declaration made in

accordance with article 34 of the principal Act in respect of

persons from whom the transfer causa mortis originates who

died on or after the 1 st January, 2003.

32. Article 24 of the principal Act shall be deleted.

33. (1) In paragraph (a) of subarticle (4) of article 32 of the

principal Act, for the words "the first twenty thousand liri" there shall

be substituted the words "the first thirty thousand liri".

(2) In subparagraphs (i), (ii) and (iii) of paragraph (b) of

subarticle (4) of article 32 of the principal Act, for the words "twenty

thousand liri" wherever they appear there shall be substituted the

words "thirty thousand liri".

(3) In paragraph (c) of subarticle (4) of article 32 of the

principal Act, for the words "twenty thousand liri" there shall be

substituted the words "thirty thousdand liri".

34. In subarticle (3) of article 40 of the principal Act, for the Amendment of

words "the first one thousand liri" there shall be substituted the words article

principal Act.

"the first one thousand and five hundred liri".

35. Subarticle (4) of article 52 of the principal Act shall be Amendment of

article 52 of the

substituted by the following

principal Act.

"(4) Where the Commissioner has determined that the

value of an immovable as declared in a deed of transfer or in a

declaration of a transfer causa mortis is less than eighty five per

centum of the real value or consideration as provided in

subarticle (1) or where in the opinion of the Commissioner the

deed of transfer or the deed of declaration made in accordance

with article 33 does not reflect the true conditions of the

transfer, the transferor in a transfer inter vivos and the transferee

shall be liable to pay an additional duty equivalent to the

amount of duty assessed by the Commissioner as aforesaid

Provided that

(a) where payment of the duty and additional

duty as provided in this article is made within the time

from the date of an assessment as stated in the first column

hereunder, the additional duty chargeable shall be reduced

to the percentage amount corresponding thereto in the

second column hereunder, and no additional duty shall be

chargeable with respect to the amount of duty and

corresponding additional duty so paid, and no objection

shall be entertained with respect thereto

First Column

Second Column

Within ninety days

Within one hundred and twenty days

Within one hundred and fifty days

Within one hundred and eighty days

Within two hundred and ten days

Within two hundred and forty days

Within two hundred and seventy

days

Within three hundred days

Within three hundred and thirty days

After three hundred and thirty days

100;

(b) additional duty shall still be due on any

amount of duty not paid within the times stated in the first

column in paragraph (a) hereof at the rates stated in the

second column therein;

(c) the transferee only shall be liable to any duty

or additional duty assessed because the declaration or

statement referred to in subarticle (2) is not complete,

correct and true.".

36. In article 60 of the principal Act, immediately after the

words "under article 56(2)," there shall be added the words "or where

an amount of the duty and additional duty is paid as provided in

article 52 of the Act, in respect of such duty and additional duty so

paid.".

PART VI

37. (1) This Part amends the Motor Vehicle Registration

Tax Act and shall be read and construed as one with the Motor

Vehicle Registration Tax Act, hereinafter in this Part referred to as

"the principal Act".

(2) The provisions of this Part shall be deemed to have come

into force on the 1 st January, 2002 except for article 39 which shall be

deemed to have come into force on the 1 st April, 2002, provided that

in so far as such article introduces the items listed in subarticle (3) of

this article in the Schedule to the principal Act, the said article shall

be deemed to have come into force on the 1 st January, 2003.

(3) The items referred to in subarticle (2) of this article, are

those appearing under VERA Code No 1.032.035, 1.032.075,

1.032.081, 1.032.082, 1.032.083, 1.032.135, 1.032.175, 1.032.181,

1.032.182, 1.032.183, 1.032.235, 1.032.275, 1.032.281, 1.032.282,

1.032.283, 1.032.335, 1.032.375, 1.032.381, 1.032.382, 1.032.383,

1.032.435, 1.032.475, 1.032,481, 1.032.482, 1.032.483, 1.032.535,

1.032.575, 1.032.581, 1.032.582, 1.032.583, 1.032.635, 1.032.675,

1.032.681, 1.032.682, 1.032.582, 1.032.683, 1.032.735, 1.032.775,

1.032.781, 1.032.782, 1.032,783, 1.032.783, 1.033.010, 1.043.031,

1.043.032, 1.043.033, 1.044.051, 1.044.053, 1.045.051, 1.045.051

1.045.052, 1.045.053, 1.046.051, 1.046.052, 1.046.053, 1.047.061,

1.047.062, 1.047.063, 1.111.011, 1.111.012, 1.111.013, 1.111.021,

1.111.022, 1.111.023, 1.112.011, 1,111.012, 1.112.013, 1.112.031,

1.112.032, 1.112.033, 1.112.041, 1.112.042, 1.112.043, 1.113.001,

1.113.002, 1.113.003, 1.114.001, 1.114.002, 1.114.003, 1.115.001,

1.115.002, 1.115.003 and 1.116.000.

38. In article 2 of the principal Act immediately after the Amendment of

definition of "person" there shall be inserted the following new article

principal Act.

definition

" "racing car" means a motor vehicle specifically

constructed for competitive purposes and may only be used in

areas which are exclusively reserved for such competitive

events;".

39. For the First Schedule to the principal Act there shall be Substitution of

the First

substituted the following new schedule

Schedule to the

principal Act.

"FIRST SCHEDULE

[Article 6(1)]

H.S.

VERA Code

Code

Goods

Number

No.

87.01

Tractors (other than tractors of H.S. heading No. 87.09)

1.011.000

1. Pedestrian controlled tractors ...........................................

1.012.000

2. Road tractors for semi-trailers ..........................................

1.013.000

3. Track-laying tractors ........................................................

1.014.000

4. Other ................................................................................

87.02

Motor vehicles for the transport of ten or more persons,

including the driver

1.021.000

1. Scheduled buses ...............................................................

1.022.000

2. Unscheduled buses or coaches .........................................

1.023.000

3. Minibuses for the transport of passengers against

payment ................................................................................

1.024.000

4. Midibuses and private minibuses with engine

1.024.001

4.1. of a cylinder capacity not exceeding 1500cc .......

1.024.002

4.2. of a cylinder capacity exceeding 1500cc .............

1.024.003

4.3. other ...................................................................

1.025.000

5. Other

1.025.001

5.1. Vans for the transport of eleven persons,

including the driver

1.025.010

5.1.1. for use as chauffeur driven motor vehicle

30%

1.025.020

5.1.2. other motor vehicles with engine

1.025.021

5.1.2.1. of a cylinder capacity not exceeding

1500cc ..................................................................

50.5%

1.025.022

5.1.2.2. of a cylinder capacity exceeding

1500cc ..................................................................

60%

1.025.050

5.2. Other ..................................................................

60%

87.03

Motor cars and other motor vehicles principally

designed for the transport of persons (other than those

of H.S. heading No. 87.02), including station wagons and

racing cars

1.031.000

1. Vehicles specially designed for travelling on snow; golf

cars and similar vehicles .......................................................

50.5%

2. Other vehicles, with spark/compression-ignition internal

1.032.000

combustion engine

2.1 of a cylinder capacity not exceeding 1000cc

1.032.001

1.032.002

2.1.1 Chassis fitted with engine and cab ...............

50.5%

1.032.005

2.1.2 Vehicles of unitary (monocoque) structure

fitted with engine and a body consisting only of

the driver’s cab and the bare rear platform ...........

50.5%

1.032.010

2.1.3 Other vehicles, new

2.1.3.1 For use as motor vehicle for hire

1.032.011

1.032.012

2.1.3.1.1 chauffeur driven vehicles ...........

30%

1.032.013

2.1.3.1.2 self-drive vehicles intended for

short term hire ..........................................

30%

1.032.014

2.1.3.1.3 self-drive vehicles intended for

long term hire ...........................................

50.5%

1.032.015

2.1.3.1.4 other ...........................................

50.5%

1.032.020

2.1.3.2 Ambulances, prison vans, hearses, and

light weight three-wheeled vehicles having the

characteristic of a motor vehicle of this sub-

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

48.5%

1.032.030

2.1.3.3 Taxi-cars ..............................................

20%

1.032.035

2.1.3.4 Racing cars and go-karts ......................

6.5%

1.032.040

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

50.5%

1.032.050

2.1.4 Other vehicles used

1.032.051

2.1.4.1 For use as motor vehicle for hire

1.032.052

2.1.4.1.1 chauffeur driven vehicles ...........

30%

but not less

than

Lm640 per

vehicle

1.032.053

2.1.4.1.2 self-drive vehicles intended for

30%

short term hire ..........................................

but not less

than

Lm640 per

vehicle

1.032.054

2.1.4.1.3 self-drive vehicles intended for

50.5%

long term hire ...........................................

but not less

than

Lm1070

per vehicle

1.032.055

2.1.4.1.4 other ...........................................

50.5%

but not less

than

Lm1070

per vehicle

1.032.060

2.1.4.2 Ambulances, prison vans, hearses, and

48.5%

light weight three-wheeled vehicles having the

but not less

characteristic of a motor vehicle of this sub-

than

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

Lm1030

per vehicle

1.032.070

2.1.4.3 Taxi-cars ..............................................

20%

but not less

than

Lm430 per

vehicle

1.032.075

2.1.4.4 Racing cars and go-karts ......................

6.5%

1.032.080

2.1.4.5 For other use

1.032.081

2.1.4.5.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.032.082

2.1.4.5.1.1

vehicles

manufactured

11%

before or on the thirty-first of December,

but not less

1950 ...........................................................

than

Lm235 per

vehicle

1.032.083

2.1.4.5.1.2 vehicles manufactured on or

25.5%

after the first of January, 1951, but not

but not less

after the thirty-first December, 1970

than

Lm540 per

vehicle

1.032.084

2.1.4.5.2 other ............................................

50.5%

but not less

than

Lm1070

per vehicle

1.032.101

2.2 of a cylinder capacity exceeding 1000cc but not

exceeding 1300cc

1.032.102

2.2.1 Chassis fitted with engine and cab ...............

50.5%

1.032.105

2.2.2 Vehicles of unitary (monocoque) structure

fitted with engine and a body consisting only of

the driver’s cab and the bare rear platform ...........

50.5%

1.032.110

2.2.3 Other vehicles, new

1.032.111

2.2.3.1 For use as motor vehicle for hire

1.032.112

2.2.3.1.1 chauffeur driven vehicles ...........

30%

1.032.113

2.2.3.1.2 self-drive vehicles intended for

short term hire ..........................................

30%

1.032.114

2.2.3.1.3 self-drive vehicles intended for

long term hire ...........................................

50.5%

1.032.115

2.2.3.1.4 other ...........................................

50.5%

1.032.120

2.2.3.2 Ambulances, prison vans, hearses, and

light weight three-wheeled vehicles

having the characteristic of a motor

vehicle of this sub-heading .......................

48.5%

1.032.130

2.2.3.3 Taxi-cars .............................................

20%

1.032.135

2.2.3.4 Racing cars and go-karts ......................

6.5%

1.032.140

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

50.5%

1.032.150

2.2.4 Other vehicles used

1.032.151

2.2.4.1 For use as motor vehicle for hire

1.032.152

2.2.4.1.1 chauffeur driven vehicles ...........

30%

but not less

than

Lm810 per

vehicle

1.032.153

2.2.4.1.2 self-drive vehicles intended for

30%

short term hire ..........................................

but not less

than

Lm810 per

vehicle

1.032.154

2.2.4.1.3 self-drive vehicles intended for

50.5%

long term hire ...........................................

but not less

than

Lm1350

per vehicle

1.032.155

2.2.4.1.4 other ...........................................

50.5%

but not less

than

Lm1350

per vehicle

1.032.160

2.2.4.2 Ambulances, prison vans, hearses, and

48.5%

light weight three-wheeled vehicles

but not less

having the characteristic of a motor

than

vehicle of this sub-heading .......................

Lm1300

per vehicle

1.032.170

2.2.4.3 Taxi-cars .............................................

20%

but not less

than

Lm540 per

vehicle

1.032.175

2.2.4.4 Racing cars and go-karts ......................

6.5%

1.032.180

2.2.4.5 For other use

1.032.181

2.2.4.5.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.032.182

2.2.4.5.1.1

vehicles

manufactured

11%

before or on the thirty-first of December,

but not less

1950 ...........................................................

than

Lm300 per

vehicle

1.032.183

2.2.4.5.1.2 vehicles manufactured on or

25.5%

after the first of January, 1951, but not

but not less

after the thirty-first December, 1970

than

Lm685 per

vehicle

1.032.184

2.2.4.5.2 other ............................................

50.5%

but not less

than

Lm1350

per vehicle

1.032.201

2.3 of a cylinder capacity exceeding 1300cc but not

exceeding 1500cc

1.032.202

2.3.1 Chassis fitted with engine and cab ...............

53%

1.032.205

2.3.2 Vehicles of unitary (monocoque) structure

fitted with engine and a body consisting only of

the driver’s cab and the bare rear platform ...........

53%

1.032.210

2.3.3 Other vehicles, new

1.032.211

2.3.3.1 For use as motor vehicle for hire

1.032.212

2.3.3.1.1 chauffeur driven vehicles ...........

30%

1.032.213

2.3.3.1.2 self-drive vehicles intended for

short term hire ..........................................

30%

1.032.214

2.3.3.1.3 self-drive vehicles intended for

long term hire ...........................................

53%

1.032.215

2.3.3.1.4 other ...........................................

53%

1.032.220

2.2.3.2 Ambulances, prison vans, hearses, and

light weight three-wheeled vehicles having the

characteristic of a motor vehicle of this sub-

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

48.5%

1.032.230

2.3.3.3 Taxi-cars ..............................................

20%

1.032.235

2.3.3.4 Racing cars and go-karts ......................

6.5%

1.032.240

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

53%

1.032.250

2.3.4 Other vehicles used

1.032.251

2.3.4.1 For use as motor vehicle for hire

1.032.252

2.3.4.1.1 chauffeur driven vehicles ...........

30%

but not less

than

Lm900 per

vehicle

1.032.253

2.3.4.1.2 self-drive vehicles intended for

30%

short term hire ..........................................

but not less

than

Lm900 per

vehicle

1.032.254

2.3.4.1.3 self-drive vehicles intended for

53%

long term hire ...........................................

but not less

than

Lm1600

per vehicle

1.032.255

2.3.4.1.4 other ...........................................

53%

but not less

than

Lm1600

per vehicle

1.032.260

2.3.4.2 Ambulances, prison vans, hearses, and

48.5%

light weight three-wheeled vehicles having the

but not less

characteristic of a motor vehicle of this sub-

than

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

Lm1460

per vehicle

1.032.270

2.3.4.3 Taxi-cars .............................................

20%

but not less

than

Lm610 per

vehicle

1.032.275

2.3.4.4 Racing cars and go-karts ......................

6.5%

1.032.280

2.3.4.5 For other use

1.032.281

2.3.4.5.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.032.282

2.3.4.5.1.1

vehicles

manufactured

11%

before or on the thirty-first of December,

but not less

1950 ...........................................................

than

Lm335 per

vehicle

1.032.283

2.3.4.5.1.2 vehicles manufactured on or

26.5%

after the first of January, 1951, but not

but not less

after the thirty-first December, 1970

than

Lm800 per

vehicle

1.032.284

2.3.4.5.2 other ............................................

53%

but not less

than

Lm1600

per vehicle

1.032.301

2.4 of a cylinder capacity exceeding 1500cc but not

exceeding 1800cc

1.032.302

2.4.1 Chassis fitted with engine and cab ...............

60%

1.032.305

2.4.2 Vehicles of unitary (monocoque) structure

fitted with engine and a body consisting only of

the driver’s cab and the bare rear platform ...........

60%

1.032.310

2.4.3 Other vehicles, new

1.032.311

2.4.3.1 For use as motor vehicle for hire

1.032.312

2.4.3.1.1 chauffeur driven vehicles ...........

30%

1.032.313

2.4.3.1.2 self-drive vehicles intended for

short term hire ..........................................

30%

1.032.314

2.4.3.1.3 self-drive vehicles intended for

long term hire ...........................................

60%

1.032.315

2.4.3.1.4 other ...........................................

60%

1.032.320

2.4.3.2 Ambulances, prison vans, hearses, and

light weight three-wheeled vehicles having the

characteristic of a motor vehicle of this sub-

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

48.5%

1.032.330

2.4.3.3 Taxi-cars .............................................

20%

1.032.335

2.4.3.4 Racing cars and go-karts ......................

6.5%

1.032.340

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

60%

1.032.350

2.4.4 Other vehicles used

1.032.351

2.4.4.1 For use as motor vehicle for hire

1.032.352

2.4.4.1.1 chauffeur driven vehicles ...........

30%

but not less

than

Lm1390

per vehicle

1.032.353

2.4.4.1.2 self-drive vehicles intended for

30%

short term hire ..........................................

but not less

than

Lm1390

per vehicle

1.032.354

2.4.4.1.3 self-drive vehicles intended for

60%

long term hire ...........................................

but not less

than

Lm2770

per vehicle

1.032.355

2.4.4.1.4 other ...........................................

60%

but not less

than

Lm2770

per vehicle

1.032.360

2.4.4.2 Ambulances, prison vans, hearses, and

48.5%

light weight three-wheeled vehicles having the

but not less

characteristic of a motor vehicle of this sub-

than

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

Lm2240

per vehicle

1.032.370

2.4.4.3 Taxi-cars .............................................

20%

but not less

than

Lm930 per

vehicle

1.032.375

2.4.4.4 Racing cars and go-karts ......................

6.5%

1.032.380

2.4.4.5 For other use

1.032.381

2.4.4.5.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.032.382

2.4.4.5.1.1

vehicles

manufactured

16.5%

before or on the thirty-first of December,

but not less

1950 ...........................................................

than

Lm765 per

vehicle

1.032.383

2.4.4.5.1.2 vehicles manufactured on or

30%

after the first of January, 1951, but not

but not less

after the thirty-first December, 1970

than

Lm1390

per vehicle

1.032.384

2.4.4.5.2 other ............................................

60%

but not less

than

Lm2770

per vehicle

1.032.401

2.5 of a cylinder capacity exceeding 1800cc but not

exceeding 2000cc

1.032.402

2.5.1 Chassis fitted with engine and cab ...............

65%

1.032.405

2.5.2 Vehicles of unitary (monocoque) structure

fitted with engine and a body consisting only of

the driver’s cab and the bare rear platform ...........

65%

1.032.410

2.5.3 Other vehicles, new

1.032.411

2.5.3.1 For use as motor vehicle for hire

1.032.412

2.5.3.1.1 chauffeur driven vehicles ...........

30%

1.032.413

2.5.3.1.2 self-drive vehicles intended for

short term hire ..........................................

30%

1.032.414

2.5.3.1.3 self-drive vehicles intended for

long term hire ...........................................

65%

1.032.415

2.5.3.1.4 other ...........................................

65%

1.032.420

2.5.3.2 Ambulances, prison vans, hearses, and

light weight three-wheeled vehicles having the

characteristic of a motor vehicle of this sub-

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

48.5%

1.032.430

2.5.3.3 Taxi-cars .............................................

20%

1.032.435

2.5.3.4 Racing cars and go-karts ......................

6.5%

1.032.440

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

65%

1.032.450

2.5.4 Other vehicles used

1.032.451

2.5.4.1 For use as motor vehicle for hire

1.032.452

2.5.4.1.1 chauffeur driven vehicles ...........

30%

but not less

than

Lm1850

per vehicle

1.032.453

2.5.4.1.2 self-drive vehicles intended for

30%

short term hire ..........................................

but not less

than

Lm1850

per vehicle

1.032.454

2.5.4.1.3 self-drive vehicles intended for

65%

long term hire ...........................................

but not less

than

Lm4000

per vehicle

1.032.455

2.5.4.1.4 other ...........................................

65%

but not less

than

Lm4000

per vehicle

1.032.460

2.5.4.2 Ambulances, prison vans, hearses, and

48.5%

light weight three-wheeled vehicles having the

but not less

characteristic of a motor vehicle of this sub-

than

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

Lm2990

per vehicle

1.032.470

2.5.4.3 Taxi-cars .............................................

20%

but not less

than

Lm1230

per vehicle

1.032.475

2.5.4.4 Racing cars and go-karts ......................

6.5%

1.032.480

2.5.4.5 For other use

1.032.481

2.5.4.5.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.032.482

2.5.4.5.1.1

vehicles

manufactured

16.5%

before or on the thirty-first of December,

but not less

1950 ...........................................................

than

Lm1020

per vehicle

1.032.483

2.5.4.5.1.2 vehicles manufactured on or

32.5%

after the first of January, 1951, but not

but not less

after the thirty-first December, 1970

than

Lm2000

per vehicle

1.032.484

2.5.4.5.2 other ............................................

65%

but not less

than

Lm4000

per vehicle

1.032.501

2.6 of a cylinder capacity exceeding 2000cc but not

exceeding 2500cc

1.032.502

2.6.1 Chassis fitted with engine and cab ...............

75%

1.032.505

2.6.2 Vehicles of unitary (monocoque) structure

fitted with engine and a body consisting only of

the driver’s cab and the bare rear platform

75%

1.032.510

2.6.3 Other vehicles, new

1.032.511

2.6.3.1 For use as motor vehicle for hire

1.032.512

2.6.3.1.1 chauffeur driven vehicles ...........

30%

1.032.513

2.6.3.1.2 self-drive vehicles intended for

short term hire ..........................................

30%

1.032.514

2.6.3.1.3 self-drive vehicles intended for

long term hire ...........................................

75%

1.032.515

2.6.3.1.4 other ...........................................

75%

1.032.520

2.6.3.2 Ambulances, prison vans, hearses, and

light weight three-wheeled vehicles having the

characteristic of a motor vehicle of this sub-

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

48.5%

1.032.530

2.6.3.3 Taxi-cars .............................................

20%

1.032.535

2.6.3.4 Racing cars and go-karts ......................

6.5%

1.032.540

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

75%

1.032.550

2.6.4 Other vehicles used

1.032.551

2.6.4.1 For use as motor vehicle for hire

1.032.552

2.6.4.1.1 chauffeur driven vehicles ...........

30%

but not less

than

Lm2800

per vehicle

1.032.553

2.6.4.1.2 self-drive vehicles intended for

30%

short term hire ..........................................

but not less

than

Lm2800

per vehicle

1.032.554

2.6.4.1.3 self-drive vehicles intended for

75%

long term hire ...........................................

but not less

than

Lm7000

per vehicle

1.032.555

2.6.4.1.3 other ...........................................

75%

but not less

than

Lm7000

per vehicle

1.032.560

2.6.4.2 Ambulances, prison vans, hearses, and

48.5%

light weight three-wheeled vehicles having the

but not less

characteristic of a motor vehicle of this sub-

than

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

Lm4600

per vehicle

1.032.570

2.6.4.3 Taxi-cars .............................................

20%

but not lett

than

Lm1870

per vehicle

1.032.575

2.6.4.4 Racing cars and go-karts ......................

6.5%

1.032.580

2.6.4.5 For other use

1.032.581

2.6.4.5.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.032.582

2.6.4.5.1.1

vehicles

manufactured

16.5%

before or on the thirty-first of December,

but not less

1950 ...........................................................

than

Lm1540

per vehicle

1.032.583

2.6.4.5.1.2 vehicles manufactured on or

37.5%

after the first of January, 1951, but not

but not less

after the thirty-first December, 1970

than

Lm3500

per vehicle

1.032.584

2.6.4.5.2 other ............................................

75%

but not less

than

Lm7000

per vehicle

1.032.601

2.7 of a cylinder capacity exceeding 2500cc but not

exceeding 3000cc

1.032.602

2.7.1 Chassis fitted with engine and cab ...............

75%

1.032.605

2.7.2 Vehicles of unitary (monocoque) structure

fitted with engine and a body consisting only of

the driver’s cab and the bare rear platform ...........

75%

1.032.610

2.7.3 Other vehicles, new

1.032.611

2.7.3.1 For use as motor vehicle for hire

1.032.612

2.7.3.1.1 chauffeur driven vehicles ...........

30%

1.032.613

2.7.3.1.2 self-drive vehicles intended for

short term hire ..........................................

30%

1.032.614

2.7.3.1.3 self-drive vehicles intended for

long term hire ...........................................

75%

1.032.615

2.7.3.1.4 other ...........................................

75%

1.032.620

2.7.3.2 Ambulances, prison vans, hearses, and

light weight three-wheeled vehicles having the

characteristic of a motor vehicle of this sub-

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

48.5%

1.032.630

2.7.3.3 Taxi-cars .............................................

20%

1.032.635

2.7.3.4 Racing cars and go-karts ......................

6.5%

1.032.640

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

75%

1.032.650

2.7.4 Other vehicles used

1.032.651

2.7.4.1 For use as motor vehicle for hire

1.032.652

2.7.4.1.1 chauffeur driven vehicles ...........

30%

but not less

than

Lm3200

per vehicle

1.032.653

2.7.4.1.2 self-drive vehicles intended for short

30%

term hire ...................................................

but not less

than

Lm3200

per vehicle

1.032.654

2.7.4.1.3 self-drive vehicles intended for

75%

long term hire ...........................................

but not less

than

Lm8000

per vehicle

1.032.655

2.7.4.1.4 other ...........................................

75%

but not less

than

Lm8000

per vehicle

1.032.660

2.7.4.2 Ambulances, prison vans, hearses, and

48.5%

light weight three-wheeled vehicles having the

but not less

characteristic of a motor vehicle of this sub-

than

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

Lm5200

per vehicle

1.032.670

2.7.4.3 Taxi-cars .............................................

20%

but not less

than

Lm2140

per vehicle

1.032.675

2.7.4.4 Racing cars and go-karts ......................

6.5%

1.032.680

2.7.4.5 For other use

1.032.681

2.7.4.5.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.032.682

2.7.4.5.1.1

vehicles

manufactured

16.5%

before or on the thirty-first of December,

but not less

1950 ...........................................................

than

Lm1760

per vehicle

1.032.683

2.7.4.5.1.2 vehicles manufactured on or

37.5%

after the first of January, 1951, but not

but not less

after the thirty-first December, 1970

than

Lm4000

per vehicle

1.032.684

2.7.4.5.2 other ............................................

75%

but not less

than

Lm8000

per vehicle

1.032.701

2.8 of a cylinder capacity exceeding 3000cc

1.032.702

2.8.1 Chassis fitted with engine and cab ...............

75%

1.032.705

2.8.2 Vehicles of unitary (monocoque) structure

fitted with engine and a body consisting only of

the driver’s cab and the bare rear platform ...........

75%

1.032.710

2.8.3 Other vehicles, new

1.032.711

2.8.3.1 For use as motor vehicle for hire

1.032.712

2.8.3.1.1 chauffeur driven vehicles ...........

30%

1.032.713

2.8.3.1.2 self-drive vehicles intended for

short term hire ..........................................

30%

1.032.714

2.8.3.1.3 self-drive vehicles intended for

long term hire ...........................................

75%

1.032.715

2.8.3.1.4 other ...........................................

75%

1.032.720

2.8.3.2 Ambulances, prison vans, hearses, and

light weight three-wheeled vehicles having the

characteristic of a motor vehicle of this sub-

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

48.5%

1.032.730

2.8.3.3 Taxi-cars .............................................

20%

1.032.735

2.8.3.4 Racing cars and go-karts ......................

6.5%

1.032.740

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

75%

1.032.750

2.8.4 Other vehicles used

1.032.751

2.8.4.1 For use as motor vehicle for hire

1.032.752

2.8.4.1.1 chauffeur driven vehicles ...........

30%

but not less

than

Lm4000

per vehicle

1.032.753

2.8.4.1.2 self-drive vehicles intended for

30%

short term hire ..........................................

but not less

than

Lm4000

per vehicle

1.032.754

2.8.4.1.3 self-drive vehicles intended for

75%

long term hire ...........................................

but not less

than

Lm10000

per vehicle

1.032.755

2.8.4.1.4 other ...........................................

75%

but not less

than

Lm10000

per vehicle

1.032.760

2.8.4.2 Ambulances, prison vans, hearses, and

48.5%

light weight three-wheeled vehicles having the

but not less

characteristic of a motor vehicle of this sub-

than

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

Lm6500

per vehicle

1.032.770

2.8.4.3 Taxi-cars .............................................

20%

but not less

than

Lm2700

per vehicle

1.032.775

2.8.4.4 Racing cars and go-karts ......................

6.5%

1.032.780

2.8.4.5 For other use

1.032.781

2.8.4.5.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.032.782

2.8.4.5.1.1

vehicles

manufactured

16.5%

before or on the thirty-first of December,

but not less

1950 ...........................................................

than

Lm2200

per vehicle

1.032.783

2.8.4.5.1.2 vehicles manufactured on or

37.5%

after the first of January, 1951, but not

but not less

after the thirty-first December, 1970

than

Lm5000

per vehicle

1.032.784

2.8.4.5.2 other ............................................

75%

but not less

than

Lm10000

per vehicle

1.033.000

3. Electric vehicles

1.033.010

3.1 battery driven electric vehicles ............................

0%

1.033.020

3.2 petrol (or diesel) electric hybrid vehicles .............

16.5%

1.034.000

4. Other

1.034.010

4.1 Chassis fitted with engine and cab .......................

60%

1.034.020

4.2 Vehicles of unitary (monocoque) structure fitted

with engine and a body consisting only of the driver's

cab and the bare rear platform ....................................

60%

1.034.030

4.3 Other

1.034.040

4.3.1 New .............................................................

60%

1.034.050

4.3.2 Other ...........................................................

60%

87.04

Motor vehicles for the transport of goods

1. Dumpers designed for off-highway use

1.041.001

1.1 Light Dumpers .....................................................

31%

1.042.001

1.2 Other

1.042.010

1.2.1 Chassis fitted with engine and cab................

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 57 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

5%

but not less

than

Lm1480

per vehicle

1.042.020

1.2.2 Other………………………………………

57.5%

but not less

than

Lm1610

per vehicle

2. Other, with compression-ignition internal combustion

piston engine (diesel or semi-diesel)

1.043.000

2.1 g.v.w. not exceeding 5 tonnes

1.043.001

2.1.1 Chassis fitted with engine and cab ...............

57.5%

but not less

than

Lm1480

per vehicle

1.043.010

2.1.2 Vehicles of unitary (monocoque) structure

57.5%

fitted with engine and a body consisting

but not less

only of the driver’s cab and the bare rear

than

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

Lm1480

per vehicle

1.043.020

2.1.3 Other

1.043.025

2.1.3.1 New .....................................................

57.5%

1.043.030

2.1.3.2 Other

1.043.031

2.1.3.2.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.043.032

2.1.3.2.1.1

vehicles

manufactured

10.5%

before or on the thirty-first of December

but not less

1950 ...........................................................

than

Lm270 per

vehicle

1.043.033

2.1.3.2.1.2 vehicles manufactured on or

28.5%

after the first of January 1951 but not after

but not less

the thirty-first of December 1970 ......

than

Lm735 per

vehicle

1.043.034

2.1.3.2.2 other ...........................................

57.5%

but not less

than

Lm1480

per vehicle

1.044.000

2.2 g.v.w. exceeding 5 tonnes but not exceeding 20

tonnes

1.044.001

2.2.1 Chassis fitted with engine and cab

1.044.010

2.2.1.1 New ....................................................

36%

1.044.020

2.2.1.2 Other ...................................................

57.5%

but not less

than

Lm1480

per vehicle

1.044.030

2.2.2 Other

1.044.040

2.2.2.1 New ....................................................

57.5%

1.044.050

2.2.2.2 Other

1.044.051

2.2.2.2.1 classic, vintage and veteran

vehicles certified authentic by an approved

body

1.044.052

2.2.2.2.1.1

vehicles

manufactured

10.5%

before or on the thirty-first of December

but not less

1950 ...........................................................

than

Lm540 per

vehicle

1.044.053

2.2.2.2.1.2 vehicles manufactured on or

28.5%

after the first of January 1951 but not after

but not less

the thirty-first of December 1970 ......

than

Lm1470

per vehicle

1.044.054

2.2.2.1.2 other ...........................................

57.5%

but not less

than

Lm2960

per vehicle

1.045.000

2.3 g.v.w. exceeding 20 tonnes

1.045.001

2.3.1 Chassis fitted with engine and cab

1.045.010

2.3.1.1 New ....................................................

36%

1.045.020

2.3.1.2 Other ...................................................

57.5%

but not less

than

Lm1890

per vehicle

1.045.030

2.3.2 Other

1.045.040

2.3.2.1 New ....................................................

57.5%

1.045.050

2.3.2.2 Other

1.045.051

2.3.2.2.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.045.052

2.3.2.2.1.1

vehicles

manufactured

10.5%

before or on the thirty-first of December

but not less

1950 ...........................................................

than

Lm585 per

vehicle

1.045.053

2.3.2.2.1.2 vehicles manufactured on or

28.5%

after the first of January 1951 but not after

but not less

the thirty-first of December 1970 ......

than

Lm1585

per vehicle

1.045.054

2.3.2.2.2 other ...........................................

57.5%

but not less

than

Lm3190

per vehicle

3. Other, with spark-ignition internal combustion piston

engine

1.046.000

3.1 g.v.w. not exceeding 5 tonnes

1.046.010

3.1.1 Chassis fitted with engine and cab ..............

57.5%

but not less

than

Lm1480

per vehicle

1.046.020

3.1.2 Vehicles of unitary (monocoque) structure

57.5%

fitted with engine and a body consisting

but not less

only of the driver’s cab and the bare rear

than

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

Lm1480

per vehicle

1.046.030

3.1.3 Other

1.046.040

3.1.3.1 New ....................................................

57.5%

1.046.050

3.1.3.2 Other

1.046.051

3.1.3.2.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.046.052

3.1.3.2.1.1

vehicles

manufactured

10.5%

before or on the thirty-first of December

but not less

1950 ...........................................................

than

Lm270 per

vehicle

1.046.053

3.1.3.2.1.2 vehicles manufactured on or

28.5%

after the first of January 1951 but not after

but not less

the thirty-first of December 1970 ......

than

Lm735 per

vehicle

1.046.054

3.1.3.2.2 other ...........................................

57.5%

but not less

than

Lm1480

per vehicle

1.047.000

3.2 g.v.w. exceeding 5 tonnes

1.047.010

3.2.1 Chassis fitted with engine and cab

1.047.020

3.2.1.1 New

36%

1.047.030

3.2.1.2 Other

57.5%

but not less

than

Lm1480

per vehicle

1.047.040

3.2.2 Other

1.047.050

3.2.2.1 New ....................................................

57.5%

1.047.060

3.2.2.2 Other

1.047.061

3.2.2.2.1 classic, vintage and veteran

vehicles certified authentic by a body

approved by the Authority

1.047.062

3.2.2.2.1.1

vehicles

manufactured

10.5%

before or on the thirty-first of December

but not less

1950 ...........................................................

than

Lm540 per

vehicle

1.047.063

3.2.2.2.1.2 vehicles manufactured on or

28.5%

after the first of January 1951 but not after

but not less

the thirty-first of December 1970 ......

than

Lm1470

per vehicle

1.047.064

3.2.2.2.2 other

57.5%

but not less

than

Lm2960

per vehicle

4. Other

1.048.010

4.1 Chassis fitted with engine and cab ......................

57.5%

1.048.020

4.2 Vehicles of unitary (monocoque) structure fitted

with engine and a body consisting only of the driver’s

cab and the bare platform ..............................................

57.5%

1.048.030

4.3 Other

1.048.040

4.3.1 New ............................................................

57.5%

1.048.050

4.3.2 Other ...........................................................

57.5%

but not less

than

Lm3190

per vehicle

Malta Government Gazette — Act 2003 2 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Art. 87 — ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures. Open official source

05

Special purpose motor vehicles, other than those

principally designed for the transport of persons or

goods (for example, breakdown lorries, crane lorries,

fire fighting vehicles, concrete-mixer lorries, road

sweeper lorries, spraying lorries, mobile workshops,

mobile radiological units)

1.051.000

1. Crane lorries .....................................................................

0%

1.052.000

2. Mobile drilling derricks ....................................................

0%

1.053.000

3. Fire fighting vehicles .......................................................

0%

1.054.000

4. Concrete-mixer lorries .....................................................

0%

1.055.000

5. Other

1.055.010

5.1. Breakdown lorries ..............................................

0%

1.055.020

5.2. Concrete-pumping lorries ...................................

0%

1.055.030

5.3. Other

87.06

Chassis fitted with engine, for the motor vehicles of H.S.

heading Nos. 87.01 to 87.05

1.061.000

1. For tractors (other than tractors of H.S. heading 87.09) ....

The rates of

tax

applicable

in

categories

1. to 4. as

per H.S.

Code No.

87.01

1.062.000

2. For motor vehicles for the transport of ten or more

The rates of

persons, including the driver ................................................

tax

applicable

in

categories

1. to 5. as

per H.S.

Code No.

87.02

1.063.000

3. For motor cars and other motor vehicles principally

The rates of

designed for the transport of persons (other than those of

tax

heading No. 87.02), including station wagons and racing

applicable

cars .......................................................................................

in

categories

1. to 4. as

per H.S.

Code No.

87.03

1.064.000

4. For motor vehicles for the transport of goods ...................

The rates of

tax

applicable

in

categories

1. to 4. as

per H.S.

Code No.

87.04

1.065.000

5. For special purpose motor vehicles, other than those

The rates of

principally designed for the transport of persons or goods

tax

(for example, breakdown lorries, crane lorries, fire fighting

applicable

vehicles, concrete-mixer lorries, road sweeper lorries,

in

spraying lorries, mobile workshops, mobile radiological

categories

units) ....................................................................................

1. to 5. as

per H.S.

Code No.

87.05

87.07

Bodies (including cabs), for the motor vehicles of H.S.

heading Nos. 87.01 to 87.05

1.071.000

1. For tractors (other than tractors of H.S. heading 87.09) ....

The rates of

tax

applicable

in

categories

1. to 4. as

per H.S.

Code No.

87.01

1.072.000

2. For motor vehicles for the transport of ten or more

The rates of

persons, including the driver ................................................

tax

applicable

in

categories

1. to 5. as

per H.S.

Code No.

87.02

1.073.000

3. For motor cars and other motor vehicles principally

The rates of

designed for the transport of persons (other than those of

tax

heading No. 87.02), including station wagons and racing

applicable

cars .......................................................................................

in

categories

1. to 4. as

per H.S.

Code No.

87.03

1.074.000

4. For motor vehicles for the transport of goods ...................

The rates of

tax

applicable

in

categories

1. to 4. as

per H.S.

Code No.

87.04

1.075.000

5. For special purpose motor vehicles, other than those

The rates of

principally designed for the transport of persons or goods

tax

(for example, breakdown lorries, crane lorries, fire fighting

applicable

vehicles, concrete-mixer lorries, road sweeper lorries,

in

spraying lorries, mobile workshops, mobile radiological

categories

units) ....................................................................................

1. to 5. as

per H.S.

Code No.

87.05

87.08

Parts and accessories of the motor vehicles of headings

Nos. 87.01 to 87.05

1.081.000

1. For tractors (other than tractors of H.S. heading 87.09)

1.081.001

1.1 Motor vehicle chassis frames ...............................

The rates of

tax

applicable

in

categories

1. to 4. as

per H.S.

Code No.

87.01

1.081.010

1.2 Other parts ...........................................................

0%

1.082.000

2. For motor vehicles for the transport of ten or more

persons, including the driver

1.082.001

2.1 Motor vehicle chassis frames ...............................

The rates of

tax

applicable

in

categories

1. to 5. as

per H.S.

Code No.

87.02

1.082.010

2.2 Other parts ...........................................................

0%

1.083.000

3. For motor cars and other motor vehicles principally

designed for the transport of persons (other than those of

heading No. 87.02), including station wagons and racing

cars

1.083.001

3.1 Motor vehicle chassis frames ...............................

The rates of

tax

applicable

in

categories

1. to 4. as

per H.S.

Code No.

87.03

1.083.010

3.2 Other parts ...........................................................

0%

1.084.000

4. For motor vehicles for the transport of goods

1.084.001

4.1 Motor vehicle chassis frames ...............................

The rates of

tax

applicable

in

categories

1. to 4. as

per H.S.

Code No.

87.04

1.084.010

4.2 Other parts ...........................................................

0%

1.085.000

5. For special purpose motor vehicles, other than those

principally designed for the transport of persons or goods

(for example, breakdown lorries, crane lorries, fire fighting

vehicles, concrete-mixer lorries, road sweeper lorries,

spraying lorries, mobile workshops, mobile radiological

units)

1.085.001

5.1 Motor vehicle chassis frames ...............................

The rates of

tax

applicable

in

categories

1. to 5. as

per H.S.

Code No.

87.05

1.085.010

5.2 Other parts ...........................................................

0%

87.09

1.091.000

Works trucks, self-propelled, not fitted with lifting or

handling equipment, of the type used in factories,

warehouses, dock areas or airports for short distance

transport of goods, tractors of the type used on railway

station platforms, parts of the foregoing vehicles

0%

87.10

1.101.000

Tanks and other armoured fighting vehicles, motorised,

whether or not fitted with weapons, and parts of such

vehicles

0%

87.11

Motor cycles (including mopeds) and cycles fitted with

an auxiliary motor, with or without side-cars

1.111.000

1. With reciprocating internal combustion piston engine of

a cylinder capacity not exceeding 50cc

1.111.010

1.1 Cycles fitted with an auxiliary motor

1.111.011

1.1.1 classic vintage and veteran vehicles

certified authentic by a body approved by

the Authority

1.111.012

1.1.1.1 manufactured before or on the thirty-

first of December 1950 .........................................

6.5%

1.111.013

1.1.1.2 manufactured on or after the first of

January 1951 but not after the thirty-first of

December 1970 ....................................................

14.5%

1.111.014

1.1.2 other ............................................................

28.5%

1.111.020

1.2 Other

1.111.021

1.2.1 classic vintage and veteran vehicles

certified authentic by a body approved by

the Authority

1.111.022

1.2.1.1 manufactured before or on the thirty-

6.5%

first of December 1950 .........................................

but not less

than Lm11

per vehicle

1.111.023

1.2.1.2 manufactured on or after the first of

14.5%

January 1951 but not after the thirty-first of

but not less

December 1970 ....................................................

than Lm23

per vehicle

1.111.024

1.2.2 other ............................................................

28.5%

but not less

than Lm45

per vehicle

1.112.000

2. With reciprocating internal combustion piston engine of

cylinder capacity exceeding 50cc but not exceeding 250cc

1.112.010

2.1 Cycles fitted with an auxiliary motor

1.112.011

2.1.1 classic vintage and veteran vehicles

certified authentic by a body approved by

the Authority

1.112.012

2.1.1.1 manufactured before or on the thirty-

first of December 1950 .........................................

6.5%

1.112.013

2.1.1.2 manufactured on or after the first of

January 1951 but not after the thirty-first of

December 1970 ....................................................

14.5%

1.112.014

2.1.2 other ............................................................

28.5%

1.112.020

2.2 Other

1.112.030

2.2.1 With cylinder capacity exceeding 50cc but

not exceeding 125cc

1.112.031

2.2.1.1 classic vintage and veteran vehicles

certified authentic by a body approved by the

Authority

1.112.032

2.2.1.1.1 manufactured before or on the

6.5%

thirty-first of December 1950 ..........................

but not less

than Lm20

per vehicle

1.112.033

2.2.1.1.2 manufactured on or after the first

14.5%

of January 1951 but not after the thirty-first of

but not less

December 1970 ...............................................

than Lm44

per vehicle

1.112.034

2.2.1.2 other

28.5%

but not less

than Lm85

per vehicle

1.112.040

2.2.2 With cylinder capacity exceeding 125cc but

not 250cc

1.112.041

2.2.2.1 classic vintage and veteran vehicles

certified authentic by a body approved by the

Authority

1.112.042

2.2.2.1.1 manufactured before or on the

6.5%

thirty-first of December 1950 ..........................

but not less

than Lm30

per vehicle

1.112.043

2.2.2.1.2 manufactured on or after the first

21%

of January 1951 but not after the thirty-first of

but not less

December 1970 ....................................

than Lm98

per vehicle

1.112.044

2.2.2.2 other ...................................................

42%

but not less

than

Lm195 per

vehicle

1.113.000

3. With reciprocating internal combustion piston engine of

cylinder capacity exceeding 250cc but not exceeding 500cc

1.113.001

3.1 classic vintage and veteran vehicles certified

authentic by a body approved by the Authority

1.113.002

3.1.1 manufactured before or on the thirty-first of

6.5%

December 1950 ..........................................................

but not less

than Lm36

per vehicle

1.113.003

3.1.2 manufactured on or after the first of January

21%

1951 but not after the thirty-first of December 1970

but not less

than

Lm115 per

vehicle

1.113.004

3.2 other ...................................................................

42%

but not less

than

Lm230 per

vehicle

1.114.000

4. With reciprocating internal combustion piston engine of

cylinder capacity exceeding 500cc but not exceeding 800cc

1.114.001

4.1 classic vintage and veteran vehicles certified

authentic by a body approved by the Authority

1.114.002

4.1.1 manufactured before or on the thirty-first of

6.5%

December 1950 ..........................................................

but not less

than Lm47

per vehicle

1.114.003

4.1.2 manufactured on or after the first of January

21%

1951 but not after the thirty-first of December 1970

but not less

than

Lm150 per

vehicle

1.114.004

4.2 other ...................................................................

42%

but not less

than

Lm300 per

vehicle

1.115.000

5. With reciprocating internal combustion piston engine of

cylinder capacity exceeding 800cc

1.115.001

5.1 classic vintage and veteran vehicles certified

authentic by a body approved by the Authority

1.115.002

5.1.1 manufactured before or on the thirty-first of

6,5%

December 1950 ..........................................................

but not less

than Lm98

per vehicle

1.115.003

5.1.2 manufactured on or after the first of January

21%

1951 but not after the thirty-first of December 1970

but not less

than

Lm315 per

vehicle

1.115.004

5.2 other ...................................................................

42%

but not less

than

Lm630 per

vehicle

1.116.000

6. Battery driven electric motorcycles .................................

0%

1.117.000

7. Other ...............................................................................

42%

87.13

1.131.000

Invalid carriages, whether or not motorised or

otherwise mechanically propelled .....................................

0%

87.14

Parts and accessories of vehicles of H.S. headings

number 87.11 to 87.13

1.141.000

1. Motorcycles (including mopeds) and cycles fitted with an

The rates of

auxiliary motor, with or without side-cars; side-cars ............

tax

applicable

in

categories

1. to 7. as

per H.S.

Code No.

87.11

1.142.000

2. Invalid carriages, whether or not motorised or otherwise

The rates of

mechanically propelled ........................................................

tax

applicable

in H.S.

Code No.

87.13.".

PART VII

40. (1) This Part amends the Income Tax Management Act, Amendment of

and shall be read and construed as one with the Income Tax the

Income Tax

Management

Management Act, hereinafter in this Part referred to as "the principal Act.

Act".

(2) (a)

The provisions of article 48 shall come into force on

the 1 st January, 2002 and shall apply with respect to any year of

assessment commencing on or after 1 st January, 2003.

(b) The provisions of paragraph (a) of article 41, of

article 42 and of paragraph (c) of article 44 shall come into force on

such date as the Minister responsible for finance may by notice in the

Gazette appoint.

41. Article 4 of the principal Act shall be amended as follows

(a) subarticle (3) thereof shall be substituted by the

following new subarticle

"(3) Nothing contained in this article shall prevent

the disclosure to any authorised representative of any other

Government of such information as is required to be

disclosed in terms of -

(a) any arrangement made under article 76

of the Income Tax Act including the disclosure of

such facts as may be necessary to enable proper relief

to be given in Malta or elsewhere under any such

arrangement or under article 89 of the Income Tax

Act;

(b) any other arrangement between Malta

and other States or their tax authorities providing for

the reciprocal exchange of information for tax

purposes."; and

(b) in subarticle (4) thereof, for the words "contained in

any return filed in accordance with article 10 of this Act" there

shall be substituted the words "contained in any return filed in

accordance with articles 10, 21 or 23".

42. Immediately after article 10 of the principal Act there shall

be inserted the following new article

''Commissioner

10A. The Commissioner may, when and as

often as he deems necessary, give notice in writing to

any person to furnish him, within a reasonable time

stated in such notice, not being less than thirty days,

such information as may be necessary in order to

provide information to foreign tax authorities where

arrangements between Malta and the respective State

or its tax authorities exist for the reciprocal exchange

of information for tax purposes and where the

information is such that the Commissioner could

collect for the purposes of the Income Tax Acts.".

43. In article 14 of the principal Act, for the words "the Amendment of

Commissioner may give notice" there shall be substituted the words article

principal Act.

"the Commissioner may, notwithstanding any other provision of this

Act or of the Income Tax Act, give notice".

44. Article 23 of the principal Act shall be amended as Amendment of

article 23 of the

principal Act.

(a)

in subarticle (1) thereof, for the words "under

paragraph (b) or (d) of subsection (1)" there shall be substituted

the words "under subarticle (1)(a), (b) or (d)";

(b) in the second proviso to subarticle (3) thereof, for

the words "on the part of the person receiving the income." there

shall be substituted the words "on the part of the person

receiving the income;"; and

(c)

immediately after the second proviso to subarticle

(3) thereof, there shall be added the following new proviso

"Provided also that the provisions of this

subarticle shall not apply where the deductions of tax made

under this article refer to income chargeable under article

4(1)(a) of the Income Tax Act, and that the amount of

deduction in respect of such income that may be prescribed

under subarticle (1) of this article may not exceed 15 cents

in every Lira of the gross income paid and no person shall

be charged to further tax in respect of such income, but

such income shall be declared by the person to whom it is

paid and all the other income of such person shall be

deemed to constitute the last part of that person’s income

for that year.".

45. In subarticle (1) of article 28 of the principal Act, for the

words "and every such notice" there shall be substituted the words

"and every such notice, including a receipt for payment of tax,".

46. Immediately after subarticle (3) of article 31 of the

principal Act, there shall be added the following new subarticle

"(3A) Where an estimate has been made in the

circumstances mentioned in subarticle (3) and the return has

still not been delivered, the Commissioner may make an

assessment under the provisions of subarticle (5) on the person

concerned, without the need to have previously notified the said

person that an enquiry is being conducted into his tax

declarations and liabilities.".

47. Article 44 of the principal Act shall be amended as

follows

(a) in subarticle (1) thereof, for the words "in article 43"

there shall be substituted the words "in article 42" ; and

(b) immediately after subarticle (2C) thereof there shall

be added the following new subarticle

"(2D) The Commissioner may, at his discretion,

remit wholly or in part any interest chargeable under

subarticle (2A) hereof in accordance with rules issued for

this purpose by the Minister responsible for finance.".

48. In paragraph (a) of the third proviso to subarticle (1) of

article 48 of the principal Act, after the words "under the provisions

of article 12 of the Income Tax Act" there shall be inserted the words

"or of any other law".

PART VIII

49. (1) This Part amends the Excise Duty Act and shall be

read and construed as one with the Excise Duty Act hereinafter in this

Part referred to as "the principal Act".

(2) The provisions of this Part shall be deemed to have come

into force on 25 th November, 2002.

50. The Third Schedule, in the English language, to the

principal Act shall be amended as follows

(a) for the words in the "Rate of Excise Duty" column

thereof in respect of the item "Cigarettes", there shall be

substituted the following

"53.1% of the retail price plus Lm0.07,7 but

not less than Lm0.66,1 per packet of 20 or part thereof";

(b) for the words in the "Rate of Excise Duty" column

thereof in respect of the item "Cigars and Cigarillos", there shall

be substituted the following

"Lm5.00 per 1000 units"; and

(c)

for the words in the "Rate of Excise Duty" column

thereof in respect of the item "Hand-rolling Tobacco", there

shall be substituted the following

"Lm22.25 per kg.".

ACT No. II of 2003 AN ACT to implement various budget measures and other administrative measures.

Table of Provisions (21)

Statutory Text (21 Articles)

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