ACT No. XIX of 2007 AN ACT to amend the Value Added Tax Act, (Cap. 406).

I assent.

E DWARD F ENECH A DAMI

(L.S.)

President

3rd August, 2007

ACT No. XIX of 2007

AN ACT to amend the Value Added Tax Act, (Cap. 406).

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:-

The short title of this Act is the Value Added Tax Short title.

(Amendment) Act, 2007 and it shall be read and construed as one

with the Value Added Tax Act, hereinafter referred to as "the Cap. 406.

principal Act".

Article 52 of the principal Act shall be amended as Amendment of

article 52 of the

follows

principal Act.

(a)

the article shall be re-numbered as subarticle (1) thereof;

(b) immediately after subarticle (1) thereof as re-numbered,

there shall be added the following new subarticle

"(2) Any person who transports goods in the course of an

economic activity, on his own behalf or on behalf of or to third

parties, shall be in possession at any time of an identification

document and a tax invoice or a delivery note or a transport

document showing a description of all the goods being

transported, the value of the goods, the unit quantity, the date of

the delivery, the destination address, the name and address and

value added tax registration number of the supplier and the

name and address and value added tax registration number of

the person to whom the supply is made. In the course of an

inspection of the means which is transporting the goods, a copy

of the aforementioned documents shall upon demand be

produced to the Commissioner or to any other officer authorised

by the Commissioner. A person who fails to produce the

documents as required in accordance with the provisions of this

sub-article or whose goods are not found to be in agreement

with the said document, shall be guilty of an offence against this

Act.".

Paragraph (a) of article 53 of the principal Act shall be

substituted by the following new paragraph

"(a) to enter and inspect any premises where an

economic activity is carried on or suspected to be carried on or

where any goods, assets, books, records or documents relating

to such activity are kept or suspected to be kept, and to stop,

enter and inspect any means which is transporting goods or any

means for the transport of goods, to direct the delivery of the

said means to another location and to open the said goods to

verify the quantity and value of goods with invoices, books,

records or documents relating to such goods to determine

whether or not value added tax has been accounted for under the

provisions of this Act;".

Passed by the House of Representatives at Sitting No. 552 of the

17th July, 2007.

A NTON T ABONE

Speaker

R ICHARD J. C AUCHI

Clerk to the House of Representatives