MT
ACT No. IV of 2007 AN ACT to implement various budget measures and other administrative measures.
Table of Provisions (19)
Statutory Text (19 Articles)
I assent.
E DWARD F ENECH A DAMI
(L.S.)
President
16th March, 2007
ACT No. IV of 2007
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
The short title of this Act is the Budget Measures Short title.
Implementation Act, 2007.
PART I
The provisions of this Part shall be deemed to have come Coming into
force of this
into effect on the 1st January, 2007.
Part.
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
loans.
(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
Securities) Ordinance on such terms and conditions as the said
Minister may approve.
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 year 2006 and that projected to be or may otherwise be, incurred
during the year 2007 or during subsequent years.
PART II
(1) This Part amends the Income Tax Act, and it shall be
read and construed as one with the Income Tax Act, hereinafter in this
Part referred to as "the principal Act".
(2) The provisions of articles 7, 8 (but only in so far as the
substitution of paragraph (f) of article 5A(4) of the principal Act is
concerned), 9, 10, 11, 12, 13 and 15 shall come into force as from
year of assessment 2008.
In article 2(1) of the principal Act, the definition of
"company" shall be amended as follows
(a)
in paragraph (a) thereof, for the words "partnership
anonyme;" there shall be substituted the words "partnership
anonyme:"; and
(b) immediately after paragraph (a) thereof, there shall
be added the following new proviso
"Provided that in the case of a cell
company as defined in the Companies Act
L.N. 218 of 2004.
(Cell Companies Carrying on Business of
Insurance) Regulations, 2004 (in this proviso
referred to as ‘the Regulations’) as may be
amended from time to time, or in any other
law or regulations replacing the Regulations,
for all intents and purposes of the Income
Tax Acts, every cell of a cell company and
that part of a cell company in which non-
cellular assets are held, shall each be deemed
to be a separate company and any words and
expressions in the Income Tax Acts which
are relevant to a company shall be construed
accordingly. The interpretation of such words
and expressions insofar as applicable to a cell
company shall be made on the basis of the
relevant provisions of the Regulations;".
Article 5A of the principal Act shall be amended as Amendment of
article 5A of the
principal Act.
(a)
in subarticle (3) thereof, immediately after
paragraph (h) there shall be added the following new paragraph
"(i)
a transfer of property pursuant to a lease
agreement that included the option of purchase of the
property at an agreed price, where the said arrangements
had been made prior to, but the transfer occurs after, the 1st
November 2005.";
(b) immediately after sub-paragraph (iv) of the proviso
to subarticle (4)(c) thereof there shall be added the following
new sub-paragraph
"(v) where the property was inherited by the
transferor from his or her spouse, the period during which
the said spouse had owned and occupied the property as his
or her own residence shall be deemed to be a period during
which the property had been owned by the transferor;";
(c)
immediately after paragraph (d) of subarticle (4)
thereof there shall be added the following new proviso
"Provided that the provisions of this paragraph
shall also apply where the property to be assigned is owned
by a company which is fully owned by any or both
spouses;";
(d) immediately after paragraph (f) of subarticle (4)
thereof there shall be added the following new proviso
"Provided that the provisions of paragraph (ii) of
article 5(9) shall also apply to the said transfer;"; and
(e)
paragraph (h) of subarticle (4) thereof shall be
substituted by the following new paragraph
"(h) the settlement of property on trust, or the
distribution or reversion of property settled on trust, or the
transfer of all the property of a trust involving only a
change in the trustee of a trust and where there is no
change in the beneficiaries or in the beneficial interest
Provided that for the purposes of the provisions of
article 5(18) to (25), it is deemed that in such instances, no
transfer has taken place, or that no loss or gain has arisen;".
Paragraph (d) of article 12(1) of the principal Act shall be
substituted by the following new paragraph
"(d) the income of any retirement fund or retirement
scheme licensed under the Special Funds (Regulation) Act other
than income from immovable property situated in Malta;".
Immediately after paragraph (m) of article 14(1) of the
principal Act there shall be added the following new paragraph
"(n) any sum proven to the satisfaction of the
Commissioner to have been paid by an employer to a licensed or
registered childcare centre as fees in respect of childcare
services for the children of his employees, up to a maximum of
four hundred liri per child:".
In paragraph (b) of article 14B(1) of the principal Act, for
the words "three hundred liri" there shall inserted the words "six
hundred liri" and for the words "two hundred liri" there shall be
inserted the words "four hundred liri".
Immediately after article 14B of the principal Act there
shall be added the following new article
Minnufih wara l-artikolu 31 ta’ l-Att prin`ipali g]andu |ieda ta’
artikolu 31A
ji\died l-artikolu [did li [ej
[did ma’ l-Att
prin`ipali.
Notwithstanding anything to the
''Childcare fees.
contrary contained in this Act, if an
individual proves to the satisfaction of the
Commissioner that in the year preceding a
year of assessment he has paid fees in respect
of childcare services for his children to a
licensed or registered childcare centre he
shall, for each child, be allowed as a
deduction against his income the lesser of
these amounts -
(a)
the amount actually paid as
confirmed by official receipts;
(b) four hundred liri.".
13. Immediately after article 31 of the principal Act there shall
be added the following new article
(1) Notwithstanding any other
''Taxation of
rental income
provision of the Income Tax Acts or any
received from the
Housing
regulations issued thereunder, this article
Authority.
shall apply where any person rents
immovable property to the Housing
Authority for a period of not less than ten
years.
(2)
The tax chargeable in the
circumstances mentioned in subarticle (1)
shall be at the rate of 5% of the gross rental
income received. Such tax shall be final and
not be available as a credit against the tax
liability of the said person or refundable to
him in any way.
(3)
The Housing Authority shall
deduct the tax mentioned in subarticle (2)
when making any payments of rent to which
this article applies and shall render an
account to the Commissioner of all amounts
so deducted specifying amounts and details
of the recipient.
(4)
The Housing Authority shall remit
the tax deducted in accordance with
subarticle (3), together with the account
mentioned in the said subarticle, to the
Commissioner by the fourteenth day
following the end of the month during which
the rent was paid.".
14. Immediately after subarticle (5) of article 33 of the Amendment of
article 33 of the
principal Act there shall be added the following new subarticle
principal Act.
"(6) Where the tax deductible in accordance with the
provisions of this article is not remitted to the Commissioner
within the time stipulated in subarticle (2), or an account of
amounts deducted is not rendered to the Commissioner as
required under this article, the payor shall become liable to a
penalty of not more than ten thousand liri as may be prescribed
by the Minister.".
15. Paragraphs (a) and (b) of article 56(1) of the principal Act Amendment of
article 56 of the
shall be substituted by the following new paragraphs
principal Act.
"(a) in the case of a married couple resident in Malta in
the year immediately 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 Lm4500 ... ... ... ... ... ... 0c
For every lira of the next Lm3500 ... ... ... ... ... 15c
For every lira of the next Lm2000 ... ... ... ... ... 25c
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 Lm3250 ... ... ... ... ... ... 0c
For every lira of the next Lm2250 ... ... ... ... ... 15c
For every lira of the next Lm1250 ... ... ... ... ... 25c
For every lira of the remainder ... ... ... ... ... .. 35c:".
PART III
16. (1) This Part amends the Central Bank of Malta Act,
and shall be read and construed as one with the Central Bank of Malta
Act, hereinafter in this Part referred to as "the principal Act".
(2) This Part shall come into force on such date as the Minister
responsible for finance may by notice in the Gazette establish.
17. In subarticle (4) of article 24 of the principal Act, the
words "the Bank" shall be substituted with the words "the European
Central Bank".
PART IV
18. (1) This Part amends the Duty on Documents and
Transfers Act, 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 Act shall come into force on the 1st
January, 2007 in respect of any declaration made in accordance with
article 33 of the principal Act in respect of persons from whom the
transfer causa mortis originates who die on or after the 1st January,
2007.
19. Article 35 of the principal Act shall be amended as Amendment of
article 35 of the
follows
principal Act.
(a)
in subparagraph (i) of paragraph (a) of subarticle (1)
for the words "The first ten thousand liri", there shall be
substituted the words "The first fifteen thousand liri";
(b) in the first proviso of subparagraph (i) of paragraph
(a) of subarticle (1) for the words "as is proportionate to ten
thousand liri", there shall be substituted the words "as is
proportionate to fifteen thousand liri";
(c)
in subparagraph (i) of subarticle (2) for the words
"as represents that part of the value of such dwelling house
which exceeds ten thousand liri but not twenty thousand liri, or
such greater amounts as may be prescribed; and where such
dwelling house was not fully owned or otherwise held by the
person from whom the transfer causa mortis originated, the
amount of the value chargeable at the said rate shall be such
amount as is proportionate to ten thousand liri or that part of its
value which exceeds ten thousand liri but not twenty thousand
liri or such greater amounts", there shall be substituted the
words "as represents that part of the value of such dwelling
house which exceeds fifteen thousand liri but not thirty
thousand liri, or such greater amounts as may be prescribed; and
where such dwelling house was not fully owned or otherwise
held by the person from whom the transfer causa mortis
originated, the amount of the value chargeable at the said rate
shall be such amount as is proportionate to fifteen thousand liri
or that part of its value which exceeds fifteen thousand liri but
not thirty thousand liri or such greater amounts" ; and
(d) in subparagraph (ii) of subarticle (2) for the words
"as represents the first twenty thousand liri or such greater
amount as may be prescribed as aforesaid, of the value of such
dwelling house; and where such dwelling house was not fully
owned or otherwise held by the person from whom the transfer
causa mortis originated, the amount of the value chargeable at
the said rate shall be such amount as is proportionate to twenty
thousand liri or such greater amount", there shall be substituted
the words "as represents the first thirty thousand liri or such
greater amount as may be prescribed as aforesaid, of the value
of such dwelling house; and where such dwelling house was not
fully owned or otherwise held by the person from whom the
transfer causa mortis originated, the amount of the value
chargeable at the said rate shall be such amount as is
proportionate to thirty thousand liri or such greater amount".
PART V
20. (1) This Part amends the Motor Vehicles Registration
Tax Act and shall be read and construed as one with the Motor
Vehicles Registration Tax Act, hereinafter in this Part referred to as
"the principal Act".
(2) This Part shall be deemed to have come into force on the
1st January, 2007.
21. Article 2 of the principal Act shall be amended as follows
(a)
immediately after the definition "private motor
vehicle" there shall be inserted the following new definition
" "quad bikes" means a four-wheeled bike with
handlebars whose maximum design speed is more than 45
km per hour;"; and
(b) immediately after the definition "racing car" there
shall be inserted the following new definition
" "road" means any national, arterial, distributor,
access and local access road;".
22. For the First Schedule to the principal Act, there shall be
substituted the following
"FIRST SCHEDULE
[Article 6(1)]
H.S.
VERA Code
Code
Goods
Rate of Tax
Number
No.
87.01
Tractors (other than tractors of H.S. heading No.
87.09)
1.011.000
1. Pedestrian controlled tractors ................................
0%
1.012.000
2. Road tractors for semi-trailers ...............................
0%
1.013.000
3. Track-laying tractors .............................................
0%
1.014.000
4. Other .....................................................................
0%
87.02
Motor vehicles for the transport of ten or more
persons, including the driver
1.021.000
1. Scheduled buses ....................................................
6%
1.022.000
2. Unscheduled buses or coaches ..............................
24%
1.023.000
3. Minibuses for the transport of passengers against
payment
1.023.001
3.1. new ................................................................
21%
Number
No.
1.023.002
3.2. used ...............................................................
21%
but not less
than
Lm3,500
per vehicle
1.024.000
4. Midibuses and private minibuses with engine
1.024.001
4.1. of a cylinder capacity not exceeding 1500cc ..
5%
1.024.002
4.2. of a cylinder capacity exceeding 1500cc ........
60%
1.025.000
5. Other (excluding electric vehicles)
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%
1.026.100
6. Electric vehicles
1.026.110
6.1. battery driven electric vehicles ......................
0%
1.026.120
6.2. petrol (or diesel) electric hybrid vehicles
1.026.121
6.2.1. scheduled buses .......................................
2%
1.026.131
6.2.2. other ........................................................
16.5%
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
1.032.000
internal 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%
1.032.016
2.1.3.1.5 quad bikes to be used on the road
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%
Number
No.
1.032.030
2.1.3.3 Taxi-cars ...........................................
20%
1.032.035
2.1.3.4 Racing cars, go-karts and quad bikes
not suitable to be used on the road .................
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
1.032.053
2.1.4.1.1.1 classic, vintage and veteran
30%
vehicles manufactured on the thirty-first but not less
of December 1975 or before and
than
certified authentic by a body approved Lm715 per
by the Authority .....................................
vehicle
1.032.054
2.1.4.1.1.2 limousines and faithful
30%
replicas of classic, vintage and veteran but not less
vehicles recognised as such by the
than
Authority ................................................ Lm715 per
vehicle
1.032.055
2.1.4.1.1.3 other ....................................
50.5%
but not less
than
Lm1,200
per vehicle
1.032.056
2.1.4.1.2 self-drive vehicles intended for
50.5%
short term hire ............................................ but not less
than
Lm1,200
per vehicle
1.032.057
2.1.4.1.3 self-drive vehicles intended for
50.5%
long term hire ............................................. but not less
than
Lm1,200
per vehicle
1.032.058
2.1.4.1.4 other ............................................
50.5%
but not less
than
Lm1,200
per vehicle
1.032.059
2.1.4.1.5 quad bikes to be used on the road
50.5%
but not less
than
Lm1,200
per vehicle
1.032.060
2.1.4.2 Ambulances, prison vans, hearses,
48.5%
and light weight three-wheeled vehicles but not less
having the characteristic of a motor vehicle
than
of this sub-heading ........................................
Lm1,155
per vehicle
1.032.070
2.1.4.3 Taxi-cars ...........................................
50.5%
but not less
than
Lm1,200
per vehicle
Number
No.
1.032.075
2.1.4.4 Racing cars, go-karts and quad bikes
not suitable to be used on the road .................
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 before
11%
or on the thirty-first of December, 1955 .
but not less
than
Lm265 per
vehicle
1.032.083
2.1.4.5.1.2 vehicles manufactured on or
25.5%
after the first of January, 1956, but not but not less
after the thirty-first December, 1975 ......
than
Lm610 per
vehicle
1.032.084
2.1.4.5.2 other ............................................
50.5%
but not less
than
Lm1,200
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%
1.032.116
2.2.3.1.5 quad bikes to be used on the road
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, go-karts and quad bikes
not suitable to be used on the road .................
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
Number
No.
1.032.153
2.2.4.1.1.1 classic, vintage and veteran
30%
vehicles manufactured on the thirty-first but not less
of December 1975 or before and
than
certified authentic by a body approved Lm895 per
by the Authority .....................................
vehicle
1.032.154
2.2.4.1.1.2 limousines and faithful
30%
replicas of classic, vintage and veteran but not less
vehicles recognised as such by the
than
Authority ................................................ Lm895 per
vehicle
1.032.155
2.2.4.1.1.3 other ....................................
50.5%
but not less
than
Lm1,500
per vehicle
1.032.156
2.2.4.1.2 self-drive vehicles intended for
50.5%
short term hire ............................................ but not less
than
Lm1,500
per vehicle
1.032.157
2.2.4.1.3 self-drive vehicles intended for
50.5%
long term hire ............................................. but not less
than
Lm1,500
per vehicle
1.032.158
2.2.4.1.4 other ............................................
50.5%
but not less
than
Lm1,500
per vehicle
1.032.159
2.2.4.1.5 quad bikes to be used on the road
50.5%
but not less
than
Lm1,500
per vehicle
1.032.160
2.2.4.2 Ambulances, prison vans, hearses,
48.5%
and light weight three-wheeled vehicles but not less
having the characteristic of a motor vehicle
than
of this sub-heading ........................................
Lm1,440
per vehicle
1.032.170
2.2.4.3 Taxi-cars ...........................................
50.5%
but not less
than
Lm1,500
per vehicle
1.032.175
2.2.4.4 Racing cars, go-karts and quad bikes
not suitable to be used on the road .................
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
Number
No.
1.032.182
2.2.4.5.1.1 vehicles manufactured before
11%
or on the thirty-first of December, 1955 .
but not less
than
Lm330 per
vehicle
1.032.183
2.2.4.5.1.2 vehicles manufactured on or
25.5%
after the first of January, 1956, but not but not less
after the thirty-first December, 1975 ......
than
Lm760 per
vehicle
1.032.184
2.2.4.5.2 other ............................................
50.5%
but not less
than
Lm1,500
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%
1.032.216
2.3.3.1.5 quad bikes to be used on the road
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, go-karts and quad bikes
not suitable to be used on the road .................
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
1.032.253
2.3.4.1.1.1 classic, vintage and veteran
30%
vehicles manufactured on the thirty-first but not less
of December 1975 or before and
than
certified authentic by a body approved Lm1,250
by the Authority ..................................... per vehicle
1.032.254
2.3.4.1.1.2 limousines and faithful
30%
replicas of classic, vintage and veteran but not less
vehicles recognised as such by the
than
Authority ................................................ Lm1,250
per vehicle
Number
No.
1.032.255
2.3.4.1.1.3 other ....................................
53%
but not less
than
Lm2,200
per vehicle
1.032.256
2.3.4.1.2 self-drive vehicles intended for
53%
short term hire ............................................ but not less
than
Lm2,200
per vehicle
1.032.257
2.3.4.1.3 self-drive vehicles intended for
53%
long term hire ............................................. but not less
than
Lm2,200
per vehicle
1.032.258
2.3.4.1.4 other ............................................
53%
but not less
than
Lm2,200
per vehicle
1.032.259
2.3.4.1.5 quad bikes to be used on the road
53%
but not less
than
Lm2,200
per vehicle
1.032.260
2.3.4.2 Ambulances, prison vans, hearses,
48.5%
and light weight three-wheeled vehicles but not less
having the characteristic of a motor vehicle
than
of this sub-heading ........................................
Lm2,015
per vehicle
1.032.270
2.3.4.3 Taxi-cars ...........................................
53%
but not less
than
Lm2,200
per vehicle
1.032.275
2.3.4.4 Racing cars, go-karts and quad bikes
not suitable to be used on the road .................
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 before
11%
or on the thirty-first of December, 1955 . but not less
than
Lm460 per
vehicle
1.032.283
2.3.4.5.1.2 vehicles manufactured on or
26.5%
after the first of January, 1956, but not but not less
after the thirty-first December, 1975 ......
than
Lm1,100
per vehicle
Number
No.
1.032.284
2.3.4.5.2 other ............................................
53%
but not less
than
Lm2,200
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%
1.032.316
2.4.3.1.5 quad bikes to be used on the road
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, go-karts and quad bikes
not suitable to be used on the road .................
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
1.032.353
2.4.4.1.1.1 classic, vintage and veteran
30%
vehicles manufactured on the thirty-first but not less
of December 1975 or before and
than
certified authentic by a body approved Lm1,450
by the Authority ..................................... per vehicle
1.032.354
2.4.4.1.1.2 limousines and faithful
30%
replicas of classic, vintage and veteran but not less
vehicles recognised as such by the
than
Authority ................................................ Lm1,450
per vehicle
1.032.355
2.4.4.1.1.3 other ....................................
60%
but not less
than
Lm2,900
per vehicle
1.032.356
2.4.4.1.2 self-drive vehicles intended for
60%
short term hire ............................................ but not less
than
Lm2,900
per vehicle
Number
No.
1.032.357
2.4.4.1.3 self-drive vehicles intended for
60%
long term hire .............................................
but not less
than
Lm2,900
per vehicle
1.032.358
2.4.4.1.4 other ............................................
60%
but not less
than
Lm2,900
per vehicle
1.032.359
2.4.4.1.5 quad bikes to be used on the road
60%
but not less
than
Lm2,900
per vehicle
1.032.360
2.4.4.2 Ambulances, prison vans, hearses,
48.5%
and light weight three-wheeled vehicles but not less
having the characteristic of a motor vehicle
than
of this sub-heading ........................................
Lm2,345
per vehicle
1.032.370
2.4.4.3 Taxi-cars ...........................................
60%
but not less
than
Lm2,900
per vehicle
1.032.375
2.4.4.4 Racing cars, go-karts and quad bikes
not suitable to be used on the road .................
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 before
16.5%
or on the thirty-first of December, 1955 . but not less
than
Lm800 per
vehicle
1.032.383
2.4.4.5.1.2 vehicles manufactured on or
30%
after the first of January, 1956, but not but not less
after the thirty-first December, 1975 ......
than
Lm1,450
per vehicle
1.032.384
2.4.4.5.2 other ............................................
60%
but not less
than
Lm2,900
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%
Number
No.
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%
1.032.416
2.5.3.1.5 quad bikes to be used on the road
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, go-karts and quad bikes
not suitable to be used on the road .................
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
1.032.453
2.5.4.1.1.1 classic, vintage and veteran
30%
vehicles manufactured on the thirty-first but not less
of December 1975 or before and
than
certified authentic by a body approved Lm1,940
by the Authority ..................................... per vehicle
1.032.454
2.5.4.1.1.2 limousines and faithful
30%
replicas of classic, vintage and veteran but not less
vehicles recognised as such by the
than
Authority ................................................ Lm1,940
per vehicle
1.032.455
2.5.4.1.1.3 other ....................................
65%
but not less
than
Lm4,200
per vehicle
1.032.456
2.5.4.1.2 self-drive vehicles intended for
65%
short term hire ............................................ but not less
than
Lm4,200
per vehicle
1.032.457
2.5.4.1.3 self-drive vehicles intended for
65%
long term hire ............................................. but not less
than
Lm4,200
per vehicle
1.032.458
2.5.4.1.4 other ............................................
65%
but not less
than
Lm4,200
per vehicle
Number
No.
1.032.459
2.5.4.1.5 quad bikes to be used on the road
65%
but not less
than
Lm4,200
per vehicle
1.032.460
2.5.4.2 Ambulances, prison vans, hearses,
48.5%
and light weight three-wheeled vehicles but not less
having the characteristic of a motor vehicle
than
of this sub-heading ........................................
Lm3,135
per vehicle
1.032.470
2.5.4.3 Taxi-cars ...........................................
65%
but not less
than
Lm4,200
per vehicle
1.032.475
2.5.4.4 Racing cars, go-karts and quad bikes
not suitable to be used on the road .................
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 before
16.5%
or on the thirty-first of December, 1955 . but not less
than
Lm1,070
per vehicle
1.032.483
2.5.4.5.1.2 vehicles manufactured on or
32.5%
after the first of January, 1956, but not but not less
after the thirty-first December, 1975 ......
than
Lm2,100
per vehicle
1.032.484
2.5.4.5.2 other ................................................
65%
but not less
than
Lm4,200
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%
1.032.516
2.6.3.1.5 quad bikes to be used on the road
75%
Number
No.
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, go-karts and quad bikes
not suitable to be used on the road .................
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
1.032.553
2.6.4.1.1.1 classic, vintage and veteran
30%
vehicles manufactured on the thirty-first but not less
of December 1975 or before and
than
certified authentic by a body approved Lm2,920
by the Authority ..................................... per vehicle
1.032.554
2.6.4.1.1.2 limousines and faithful
30%
replicas of classic, vintage and veteran but not less
vehicles recognised as such by the
than
Authority ................................................ Lm2,920
per vehicle
1.032.555
2.6.4.1.1.3 other ....................................
75%
but not less
than
Lm7,300
per vehicle
1.032.556
2.6.4.1.2 self-drive vehicles intended for
75%
short term hire ............................................ but not less
than
Lm7,300
per vehicle
1.032.557
2.6.4.1.3 self-drive vehicles intended for
75%
long term hire ............................................. but not less
than
Lm7,300
per vehicle
1.032.558
2.6.4.1.4 other ............................................
75%
but not less
than
Lm7,300
per vehicle
1.032.559
2.6.4.1.5 quad bikes to be used on the road
75%
but not less
than
Lm7,300
per vehicle
1.032.560
2.6.4.2 Ambulances, prison vans, hearses,
48.5%
and light weight three-wheeled vehicles but not less
having the characteristic of a motor vehicle
than
of this sub-heading ........................................
Lm4,725
per vehicle
Number
No.
1.032.570
2.6.4.3 Taxi-cars ...........................................
75%
but not less
than
Lm7,300
per vehicle
1.032.575
2.6.4.4 Racing cars, go-karts and quad bikes
not suitable to be used on the road .................
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 before
16.5%
or on the thirty-first of December, 1955 . but not less
than
Lm1,610
per vehicle
1.032.583
2.6.4.5.1.2 vehicles manufactured on or
37.5%
after the first of January, 1956, but not but not less
after the thirty-first December, 1975 ......
than
Lm3,650
per vehicle
1.032.584
2.6.4.5.2 other ............................................
75%
but not less
than
Lm7,300
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%
1.032.616
2.7.3.1.5 quad bikes to be used on the road
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, go-karts and quad bikes
not suitable to be used on the road .................
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
Number
No.
1.032.652
2.7.4.1.1 chauffeur driven vehicles
1.032.653
2.7.4.1.1.1 classic, vintage and veteran
30%
vehicles manufactured on the thirty-first but not less
of December 1975 or before and
than
certified authentic by a body approved Lm3,360
by the Authority ..................................... per vehicle
1.032.654
2.7.4.1.1.2 limousines and faithful
30%
replicas of classic, vintage and veteran but not less
vehicles recognised as such by the
than
Authority ................................................ Lm3,360
per vehicle
1.032.655
2.7.4.1.1.3 other ....................................
75%
but not less
than
Lm8,400
per vehicle
1.032.656
2.7.4.1.2 self-drive vehicles intended for
75%
short term hire ............................................ but not less
than
Lm8,400
per vehicle
1.032.657
2.7.4.1.3 self-drive vehicles intended for
75%
long term hire ............................................. but not less
than
Lm8,400
per vehicle
1.032.658
2.7.4.1.4 other ............................................
75%
but not less
than
Lm8,400
per vehicle
1.032.659
2.7.4.1.5 quad bikes to be used on the road
75%
but not less
than
Lm8,400
per vehicle
1.032.660
2.7.4.2 Ambulances, prison vans, hearses,
48.5%
and light weight three-wheeled vehicles but not less
having the characteristic of a motor vehicle
than
of this sub-heading ........................................
Lm5,435
per vehicle
1.032.670
2.7.4.3 Taxi-cars ...........................................
75%
but not less
than
Lm8,400
per vehicle
1.032.675
2.7.4.4 Racing cars, go-karts and quad bikes
not suitable to be used on the road .................
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
Number
No.
1.032.682
2.7.4.5.1.1 vehicles manufactured before
16.5%
or on the thirty-first of December, 1955 .
but not less
than
Lm1,850
per vehicle
1.032.683
2.7.4.5.1.2 vehicles manufactured on or
37.5%
after the first of January, 1956, but not
but not less
after the thirty-first December, 1975 ......
than
Lm4,200
per vehicle
1.032.684
2.7.4.5.2 other ............................................
75%
but not less
than
Lm8,400
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%
1.032.716
2.8.3.1.5 quad bikes to be used on the road
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, go-karts and quad bikes
not suitable to be used on the road .................
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
1.032.753
2.8.4.1.1.1 classic, vintage and veteran
30%
vehicles manufactured on the thirty-first but not less
of December 1975 or before and
than
certified authentic by a body approved Lm4,400
by the Authority ..................................... per vehicle
1.032.754
2.8.4.1.1.2 limousines and faithful
30%
replicas of classic, vintage and veteran but not less
vehicles recognised as such by the
than
Authority ................................................ Lm4,400
per vehicle
Number
No.
1.032.755
2.8.4.1.1.3 other ....................................
75%
but not less
than
Lm11,000
per vehicle
1.032.756
2.8.4.1.2 self-drive vehicles intended for
75%
short term hire ............................................ but not less
than
Lm11,000
per vehicle
1.032.757
2.8.4.1.3 self-drive vehicles intended for
75%
long term hire ............................................. but not less
than
Lm11,000
per vehicle
1.032.758
2.8.4.1.4 other ............................................
75%
but not less
than
Lm11,000
per vehicle
1.032.759
2.8.4.1.5 quad bikes to be used on the road
75%
but not less
than
Lm11,000
per vehicle
1.032.760
2.8.4.2 Ambulances, prison vans, hearses,
48.5%
and light weight three-wheeled vehicles but not less
having the characteristic of a motor vehicle
than
of this sub-heading ........................................
Lm7,115
per vehicle
1.032.770
2.8.4.3 Taxi-cars ...........................................
75%
but not less
than
Lm11,000
per vehicle
1.032.775
2.8.4.4 Racing cars, go-karts and quad bikes
not suitable to be used on the road .................
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 before
16.5%
or on the thirty-first of December, 1955 . but not less
than
Lm2,420
per vehicle
1.032.783
2.8.4.5.1.2 vehicles manufactured on or
37.5%
after the first of January, 1956, but not but not less
after the thirty-first December, 1975 ......
than
Lm5,500
per vehicle
Number
No.
1.032.784
2.8.4.5.2 other ............................................
75%
but not less
than
Lm11,000
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 ...........
5%
but not less
than
Lm1,480
per vehicle
1.042.020
1.2.2 Other ……….................…………………
57.5%
but not less
than
Lm1,610
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
Lm1,480
per vehicle
1.043.010
2.1.2 Vehicles of unitary (monocoque) structure
57.5%
fitted with engine and a body consisting only of
but not less
the driver’s cab and the bare rear platform
than
Lm1,480
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
Number
No.
1.043.032
2.1.3.2.1.1 vehicles manufactured before
10.5%
or on the thirty-first of December 1955 ..
but not less
than
Lm270 per
vehicle
1.043.033
2.1.3.2.1.2 vehicles manufactured on or
28.5%
after the first of January 1956 but not
but not less
after the thirty-first of December 1975 ...
than
Lm735 per
vehicle
1.043.034
2.1.3.2.2 other ............................................
57.5%
but not less
than
Lm1,480
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
1.044.011
2.2.1.1 New ...................................................
24%
1.044.020
2.2.1.2 Other .................................................
57.5%
but not less
than
Lm1,480
per vehicle
1.044.030
2.2.2 Other
1.044.041
2.2.2.1 New ...................................................
24%
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 before
10.5%
or on the thirty-first of December 1955 .. but not less
than
Lm540 per
vehicle
1.044.053
2.2.2.2.1.2 vehicles manufactured on or
28.5%
after the first of January 1956 but not but not less
after the thirty-first of December 1975 ...
than
Lm1,470
per vehicle
1.044.054
2.2.2.1.2 other ............................................
57.5%
but not less
than
Lm2,960
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
1.045.011
2.3.1.1 New ...................................................
24%
1.045.020
2.3.1.2 Other .................................................
57.5%
but not less
than
Lm1,890
per vehicle
Number
No.
1.045.030
2.3.2 Other
1.045.041
2.3.2.1 New ...................................................
24%
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 before
10.5%
or on the thirty-first of December 1955 .. but not less
than
Lm585 per
vehicle
1.045.053
2.3.2.2.1.2 vehicles manufactured on or
28.5%
after the first of January 1956 but not but not less
after the thirty-first of December 1975 ...
than
Lm1,585
per vehicle
1.045.054
2.3.2.2.2 other ............................................
57.5%
but not less
than
Lm3,190
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
Lm1,480
per vehicle
1.046.020
3.1.2 Vehicles of unitary (monocoque) structure
57.5%
fitted with engine and a body consisting only of but not less
the driver’s cab and the bare rear platform
than
Lm1,480
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 before
10.5%
or on the thirty-first of December 1955 .. but not less
than
Lm270 per
vehicle
1.046.053
3.1.3.2.1.2 vehicles manufactured on or
28.5%
after the first of January 1956 but not but not less
after the thirty-first of December 1975 ...
than
Lm735 per
vehicle
Number
No.
1.046.054
3.1.3.2.2 other ............................................
57.5%
but not less
than
Lm1,480
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
1.047.021
3.2.1.1 New ...................................................
24%
1.047.030
3.2.1.2 Other .................................................
57.5%
but not less
than
Lm1,480
per vehicle
1.047.040
3.2.2 Other
1.047.051
3.2.2.1 New ...................................................
24%
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 before
10.5%
or on the thirty-first of December 1955 ..
but not less
than
Lm540 per
vehicle
1.047.063
3.2.2.2.1.2 vehicles manufactured on or
28.5%
after the first of January 1956 but not
but not less
after the thirty-first of December 1975 ...
than
Lm1,470
per vehicle
1.047.064
3.2.2.2.2 other ............................................
57.5%
but not less
than
Lm2,960
per vehicle
4. Other (excluding electric vehicles)
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
Lm3,190
per vehicle
1.048.060
4.3.3 New tipper trucks, with a g.v.w.
exceeding 5 tonnes, whose front end of the
platform can be pneumatically or hydraulically
raised .................................................................
0%
1.048.070
4.3.4 New refuse disposal trucks with a g.v.w.
exceeding 5 tonnes ...........................................
0%
Number
No.
1.049.000
5. Electric vehicles
1.049.010
5.1. battery driven electric vehicles ......................
0%
1.049.020
5.2. petrol (or diesel) electric hybrid vehicles .......
16.5%
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 ..............................................................
0%
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
The rates
87.09) ........................................................................
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
persons, including the driver .....................................
of tax
applicable
in
categories
1 to 6 as
per H.S.
Code No.
87.02
1.063.000
3. For motor cars and other motor vehicles
The rates
principally designed for the transport of persons
of tax
(other than those of heading No. 87.02), including
applicable
station wagons and racing cars ..................................
in
categories
1 to 4 as
per H.S.
Code No.
87.03
Number
No.
1.064.000
4. For motor vehicles for the transport of goods ........
The rates
of tax
applicable
in
categories
1 to 5 as
per H.S.
Code No.
87.04
1.065.000
5. For special purpose motor vehicles, other than
The rates
those principally designed for the transport of
of tax
persons or goods (for example, breakdown lorries,
applicable
crane lorries, fire fighting vehicles, concrete-mixer
in
lorries, road sweeper lorries, spraying lorries, mobile
categories
workshops, mobile radiological units) .......................
1 to 5 as
per H.S.
Code No.
87.05
87.07
1.070.000
Bodies (including cabs), for the motor vehicles of
H.S. heading Nos. 87.01 to 87.05
0%
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 6 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
Number
No.
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 5 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
Number
No.
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 1955 ..................................
6.5%
1.111.013
1.1.1.2 manufactured on or after the first of
January 1956 but not after the thirty-first of
December 1975 .............................................
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 1955 .................................. but not less
than Lm11
per vehicle
1.111.023
1.2.1.2 manufactured on or after the first of
14.5%
January 1956 but not after the thirty-first of but not less
December 1975 ............................................. 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 1955 ..................................
6.5%
1.112.013
2.1.1.2 manufactured on or after the first of
January 1956 but not after the thirty-first of
December 1975 .............................................
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 1955 ..................... 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 1956 but not after the thirty-first but not less
of December 1975 ...................................... than Lm44
per vehicle
Number
No.
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 1955 ..................... but not less
than Lm30
per vehicle
1.112.043
2.2.2.1.2 manufactured on or after the first
21%
of January 1956 but not after the thirty-first but not less
of December 1975 ...................................... 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
6.5%
of December 1955 ............................................. but not less
than Lm36
per vehicle
1.113.003
3.1.2 manufactured on or after the first of
21%
January 1956 but not after the thirty-first of but not less
December 1975 .................................................
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
6.5%
of December 1955 ............................................. but not less
than Lm47
per vehicle
Number
No.
1.114.003
4.1.2 manufactured on or after the first of
21%
January 1956 but not after the thirty-first of but not less
December 1975 .................................................
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
6.5%
of December 1955 ............................................. but not less
than Lm98
per vehicle
1.115.003
5.1.2 manufactured on or after the first of
21%
January 1956 but not after the thirty-first of but not less
December 1975 .................................................
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. Chassis frames for motorcycles (including The rates
mopeds) and for cycles fitted with an auxiliary
of tax
motor, with or without side-cars ................................ applicable
in
categories
1 to 7 as
per H.S.
Code No.
87.11
1.142.000
2. Invalid carriages chassis frames ............................ The rates
of tax
applicable
in H.S.
Code No.
87.13
1.143.000
3. Other parts ............................................................
0%.".
PART VI
23. (1) This Part amends the Income Tax Management Act,
and shall be read and construed as one with the Income Tax
Management Act, hereinafter in this Part referred to as "the principal
Act".
(2) The provisions of articles 24, 25 and 31 in Part VI shall be
deemed to have come into force as from the year of assessment 2007.
24. In article 4 of the principal Act, immediately after
subarticle (8) there shall be added the following new subarticle
"(9) Notwithstanding the provisions of the other
subarticles of this article or of any other law, the Commissioner
shall furnish to the Commissioner of Value Added Tax such
information being information obtained by the Commissioner
for any of the purposes of this Act, as may be directed by the
Minister.".
25. Immediately after article 12 of the principal Act, there
shall be added the following new article.
12A. (1) Notwithstanding
the
"No obligation to
furnish return of
provisions of articles 10, 11 and 12, but
income.
without prejudice to the other provisions of
this Part, a person shall not be required to
furnish a return of income mentioned in
article 10(1) or to make an election in terms
of article 12 where the Commissioner gives
notice in writing to this effect to such person.
(2)
The notice mentioned in subarticle
(1) shall include a person’s income which is
required to be disclosed for the purposes of
the Income Tax Acts as known to the
Commissioner at the time of service of the
said notice.
(3)
When a person who is served with
a notice mentioned in subarticle (1) has
income required to be disclosed that is higher
than that shown in the said notice it shall be
the duty of that person to furnish a return of
income under article 10(1).
(4)
Where the notice mentioned in
subarticle (1) hereof results in a refund of
tax, the Commissioner shall refund such tax
after the person in receipt of such notice has
agreed in writing that the refund is due to
him, and if it then results that the refund is
wholly or partly not due to the said person
and that the said person has failed to abide by
the provisions of subarticle (3) the provisions
of article 48(9) of this Act shall apply.".
26. In the proviso to subarticle (5) of article 19 of the principal Amendment of
Act, for the words "of article 27, or of article 324(2) of the Companies article
principal Act.
Act.", there shall be substituted the words "of article 26, of article
163(5) or of article 324(2) of the Companies Act.".
27. The proviso to subarticle (1) of article 35 of the principal Amendment of
article 35 of the
Act shall be deleted.
principal Act.
28. In paragraph (b) of article 36 of the principal Act, for the Amendment of
words "of subarticle (2)(b), or of article 30(3), or of article 31(1)", article
principal Act.
there shall be substituted the words "of article 30(1)(b) or (2) or (3),
or of article 31(5)".
29. (1) Subarticle (1) of article 37 of the principal Act shall Amendment of
article 37 of the
be substituted by the following
principal Act.
"(1) Any person who, having appealed to the Board feels
aggrieved by its decision may, by application filed within thirty
days from the date of service upon him of the decision of the
Board, appeal against the decision, on a question of law only -
(i)
where the total amount of tax, additional
tax, fines and interest in dispute at the time when the
appeal was lodged before the Board is less than five
hundred thousand liri (Lm500,000), to the Court of Appeal
(Inferior Jurisdiction); and
(ii)
where the total amount of tax, additional
tax, fines and interest in dispute at the time when the
appeal was lodged before the Board is of five hundred
thousand liri (Lm500,000) or more, to the Court of
Appeal.".
(2) Subarticle (2) thereof shall be substituted by the following
"(2) The Commissioner may, if he is dissatisfied with the
decision of the Board, appeal against the decision on a question
of law only to the court that is competent to take cognizance of
the appeal in accordance with subarticle (1)(i) and (ii) by an
application filed within thirty days from the date of the Board’s
decision.".
(3) In subarticle (7) thereof immediately after the words "shall
be in the discretion of the", there shall be added the words "Court of
Appeal or of the" and immediately after the words "(Inferior
Jurisdiction)" there shall be added the words ", as the case may be, ".
(4) In subarticle (8) thereof immediately after the words "in
connection with an appeal to" there shall be added the words "the
Court of Appeal and to" and immediately after the words "(Inferior
Jurisdiction)" there shall be added the words ", as the case may be,".
30. Subarticle (3) of article 47 of the principal Act shall be
substituted by the following new subarticle
"(3) The running of the period referred to in subarticle
(2) shall be interrupted by a demand note served through
registered post by the Commissioner or by any judicial act filed
by the Commissioner before the expiration of such period
demanding the payment of the amount claimed.".
31. Immediately after subarticle (8) of article 48 of the
principal Act there shall be added the following new subarticle
"(9) Where a refund of tax by the Commissioner is
wholly or partly not due to a person, it shall be the duty of such
person to make a repayment thereof to the Commissioner within
thirty days from the date of receipt of such refund, and where
such repayment is not paid as aforesaid interest shall be charged
according to the provisions of article 44 of this Act.".
PART VII
32. (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) This Part shall be deemed to have come into force on the
th October, 2006.
33. The Fourth Schedule to the Principal Act shall be amended
as follows
(a)
For the words in the "Rates of Excise Duty" column
here in respect of the item "Heavy fuel oil falling within CN
Codes 2710.19.61 to 2710.19.69", there shall be substituted the
following
"Lm 6.45 per 1000 Kgs";
(b) For the words in the "Rates of Excise Duty" column
thereof in respect of the item "Electricity falling under CN Code
2716", there shall be substituted the following
"Lm 0.22 per MWh";
(c)
For the words in the "Rates of Excise Duty" column
thereof in respect of the item "Coal and Coke falling within CN
Codes 2701, 2702 and 2704", there shall be substituted the
following
" Lm 0.07 per 1 gigajoule, gross calorific value";
(d) For the words in the "Rates of Excise Duty" column
thereof in respect of the item "Inland Navigation between Malta
and Gozo by vessels of a tonnage of 3,500 tons or more", there
shall be substituted the following
"Lm 9.10 per 1000 litres".
PART VIII
34. This Part amends the Value Added Tax Act, and shall be Amendment to
read and construed as one with the Value Added Tax Act, hereinafter the
Tax Act.
in this Part referred to as "the principal Act".
35. In the Maltese text of subarticle (3) of article 32 of the Amendment of
principal Act, for the words "u g]andu jinnotifika dik l-istima article
principal Act.
provi\orja lil dik il-persuna" there shall be substituted the words "u
g]andu jinnotifika dik l-istima lil dik il-persuna".
36. (1) Subarticle (1) of article 47 of the principal Act shall Amendment of
article 47 of the
be substituted by the following
principal Act.
"(1) Any of the parties to an appeal or a reference to the
Board who feels aggrieved by the decision of that Board may,
by means of an application to be filed within thirty days from
the date on which the decision appealed from is notified to him,
appeal against that decision on a question of law only -
(i)
where the total amount of tax,
administrative penalty, and interest for the tax period or
periods under appeal up to the date of receipt of the appeal
by the Value Added Tax Appeals Board is less than five
hundred thousand liri (Lm500,000), to the Court of
Appeal (Inferior Jurisdiction); and
(ii)
where the total amount of tax,
administrative penalty, and interest for the tax period or
periods under appeal up to the date of receipt of the appeal
by the Value Added Tax Appeals Board is of five hundred
thousand liri (Lm 500,000) or more, to the Court of
Appeal.".
(2) in subarticle (3) thereof immediately after the words
"in connection with appeals to the" there shall be added the
words "Court of Appeal or to the" and immediately after the
words "Court of Appeal (Inferior Jurisdiction)" there shall be
added the words ", as the case may be, ".
37. Subarticle (5) of article 48 of the principal Act shall be
substituted by the following
"(5) The Commissioner may, at any time within the
period specified in subarticle (4), request any person to produce,
or may remove from any person, including a third party, the
records, documents, accounts and electronic data required to be
kept by him in virtue of this article and to make copies thereof
Provided that, if there is evidence that after being
requested by the Commissioner by means of a notice in writing,
that such person failed to produce without any reasonable
excuse any records, documents, accounts and electronic data
within thirty days from the date of service of such notice, such
person shall not be allowed to produce such records, documents,
accounts and electronic data at a later stage after the issue of the
provisional assessment or assessments or before the Board of
Appeals or in any Court of law
Provided further that when reliance is placed on any
other person to perform any task, the fact of that reliance or any
delay or inaccuracy on the part of the person relied upon shall
not constitute a reasonable excuse for the purposes of this
subarticle.".
38. In subarticle (4) of article 56 of the principal Act, for the
words "Commissioner of Inland Revenue", there shall be substituted
the words "Commissioner of Inland Revenue, to the competent
authority designated under the Eco-Contribution Act and to the
Comptroller of Customs".
39. Subarticle (3) of article 58 of the principal Act shall be Amendment of
article 58 of the
substituted by the following
principal Act.
"(3) The running of the period referred to in subarticle
(2) shall be interrupted by a demand note served through
registered post by the Commissioner or by any judicial act filed
by the Commissioner before the expiration of such period
demanding the payment of the amount claimed.".
40. Immediately after subarticle (4) of article 63 of the principal Amendment of
article 63 of the
Act there shall be added the following subarticle
principal Act.
"(5) Where it appears to the Commissioner that it is
necessary for the protection of Government revenue, he may, at
any time, under conditions approved by the Minister, require a
taxable person, as a condition for that person to supply goods or
services, to give such security, or further security, for that amount
and in such manner as the Commissioner may determine, for the
payment of any tax that is or may become due by him under this
Act.".
41. In paragraph (c) of article 76 of the principal Act for the Amendment of
words "made under this Act," there shall be substituted the words article
principal Act.
"made under this Act;" and immediately thereafter there shall be
added the following new paragraph
"(d) supplies goods or services having failed to provide
the security requested by the Commissioner under article 63(5),".
42. Article 77 of the principal Act shall be amended as Amendment of
article 77 of the
follows
principal Act.
(a)
in paragraph (n) of article 77 of the principal Act,
for the words "in virtue of paragraph (l) of this article" there
shall be substituted the words "in virtue of paragraph (m) of this
article";
(b) in paragraph (o) thereof, for the words "issued or
approved by the Commissioner," there shall be substituted the
words "issued or approved by the Commissioner;" and
immediately thereafter there shall be added the following new
paragraph
"(p) being a credit or financial institution which
supplies money or grants credit by way of a loan account
facility or by means of any other kind of facility to a
customer in connection with the supply of goods or
services by third parties to that customer for the
construction, re-construction, repair, refurbishment or
maintenance of immovable property or for fixtures related
thereto, and which effects payment for such goods or
services either directly to the vendor or supplier thereof or
to a third party or to the customer subject to an
understanding or to an express or implied condition that
the amount paid will be passed on to the said vendor or
supplier, by the debit of the customer’s loan account or
other facility, on the basis of supporting documents,
including contracts, invoices, receipts, architects’ or other
certificates, or similar documents, submitted by or on
behalf of the customer or by or on behalf of suppliers,
contractors or other third parties, and which fails to inform
the Commissioner of the names and VAT registration
numbers of the said suppliers, contractors or other third
parties as aforesaid, other than the customer, to whom it
has directly or indirectly made payments as specified in
this paragraph, in the form required by the Commissioner,
as well as of the amounts of such payments, by not later
than the end of the calendar quarter immediately following
the calendar quarter during which it directly or indirectly
made any payment as aforesaid;"; and
(c)
from the words "shall be guilty of an offence and
shall," to the words "or to both such fines and
imprisonment." there shall be substituted the following "shall
be guilty of an offence and shall, on conviction, be liable to a
fine (multa) of not less than three hundred liri and not exceeding
one thousand five hundred liri and, except for paragraph (p), to
a further fine (multa) equal to ten times the endangered tax or to
imprisonment of not more than six months or to both such fines
and imprisonment.
In addition, on a request by the prosecution, the court shall
order the offender to comply with the law within a time
sufficient for the purpose, but in any case not exceeding one
month, and, in default, the offender shall be liable to the
payment of a further fine (multa) of not less than two liri and not
exceeding ten liri for every day on which the default continues
after the lapse of the time fixed by the Court.".
43. In the Maltese text, subparagraph (c) of paragraph (l) in
item 4 of the Ninth Schedule to the principal Act shall be substituted
by the following
"(`) ma jkunx t]allas ammont ta’ ]amsa fil-mija tat-
taxxa li jkun hemm kwistjoni dwarha jew ]amsin lira skond
liema jkun og]la; u".
PART IX
44. (1) This Part amends the Eco-Contribution Act, and Amendment to
shall be read and construed as one with the Eco-Contribution Act, the
Eco-
Contribution
hereinafter in this Part referred to as "the principal Act".
Act.
(2) The provisions of article 47 shall come into force on such
date as the Minister responsible for the environment may, by notice in
the Gazette, establish.
45. Immediately before article 14, under Part VI - Addition of new
Enforcement and Sanctions, of the principal Act there shall be added articles
to the
principal Act.
the following new articles
13A. (1) Where any person liable to the
"Power of
competent
payment of eco-contribution fails to furnish a
authority to
issue
return when due or furnishes a return with an
assessments.
understatement of the eco-contribution due for
that period, or furnishes an incomplete or
incorrect return which he fails to correct
within the prescribed time period, the
competent authority may issue an assessment
on that person indicating the amount of eco-
contribution due and shall serve such
assessment at any time after the expiration of
the time allowed in terms of this Act for the
furnishing of the return and by not later than
six years from the end of the period to which
the return relates.
(2) An assessment issued in terms of
subarticle (1) shall not relieve the person who
has not furnished a return or the corrected
return, as the case may be, from his
obligation to furnish the return and from his
liability to any or to further administrative
penalties due in terms of this Act.
(3) The power of the competent
authority to issue an assessment includes the
power to issue an additional or revised
assessment within the same time limits and to
cancel an assessment so issued.
13B. (1) An assessment issued in
Assessments.
terms of article 13A shall be made in such
form and contain such particulars as the
competent authority may deem appropriate.
(2) An assessment may be issued by
reference to such information, estimates or
criteria as the competent authority may, in its
judgement, deem appropriate.
(3) Where an assessment is issued any
amount of eco-contribution indicated in such
assessment shall, except if and to the extent
that the assessment is cancelled or revised, be
deemed for the purposes of this Act to be and
to always have been the eco-contribution
properly due and chargeable with respect to
the period to which the return relates.".
46. Subarticle (1) of article 14 of the principal Act shall be
amended as follows
(a)
for the words "of such criminal offence." in the
proviso thereto there shall be substituted the words "of such
criminal offence:"; and
(b) immediately after the proviso thereto there shall be
added the following new proviso
"Provided further that in all cases where the
competent authority imposes an administrative penalty in
terms of the Act, it shall be payable in addition to the eco-
contribution properly chargeable and due under the Act.".
47. Article 20 of the principal Act shall be substituted by the
following new article
20. (1) The procedure to be
"Appeals.
followed in relation to appeals against an
assessment issued and administrative
penalties imposed by the competent authority
shall be regulated by the provisions of this
article.
(2) A person who receives and is
notified of an assessment in terms of article
13A or is notified with a judicial act referred
to in article 18(2) may, within thirty days
from the date of such notification, lodge an
appeal before the Appeals Board objecting to
the amount of eco-contribution and
administrative penalties so fixed
Provided that an appeal shall not
be valid unless
(a)
the return for the period in
respect of which the assessment is
issued or the penalty has been imposed,
or a copy thereof, has been submitted to
the competent authority;
(b) the amount of the eco-
contribution which is not in dispute, if
any, due by the appellant, has been paid;
and
(c)
a
payment
of
such
administrative fees as may be
prescribed has been made.
(3) The Appeals Board shall not annul
an administrative penalty as aforesaid unless
such penalty cannot at law be imposed in the
circumstances of the case, or cannot at law be
fixed in the amount established by the
competent authority, due account being given
to the principle of proportionality.
(4) The Appeals Board shall, without
delay, set down the appeal for hearing at an
early date, which date shall in no case be later
than sixty days from the date of the service of
the appeal on the competent authority.
(5) The appeal, and the notification of
the date fixed for hearing, shall be notified to
the competent authority without delay, and
the competent authority shall file its reply
thereto within thirty days from the date of the
notification of the appeal.
(6) The decision of the Appeals Board
shall, upon becoming res judicata, be deemed
to be a decision of the Appeals Board
equivalent to a decision of the First Hall of
the Civil Court ordering payment by the
appellant of the eco-contribution and
administrative penalty as confirmed or
reduced.
(7) Any of the parties to the
proceedings before the Appeals Board shall
have a right of appeal to the Court of Appeal
in accordance with article 23.".
48. Note (1) of the General Notes and Rules for
Interpretation in the First Schedule to the principal Act shall be
deleted and substituted by the following note:-
"(1) The nomenclature of the Tariff is based on the
nomenclature for the classification of goods in the Harmonized
Commodity Description and Coding System 1983 (hereinafter
referred to as the Harmonized System) current at the time of
coming into force of this Schedule, as may be amended from
time to time, and shall be interpreted in accordance with the
Explanatory Notes to the Harmonized System published by the
Customs Co-Operation Council, Brussels
Provided that notwithstanding any change in any HS
Code Number, all products falling within the descriptions
provided for in the Schedule shall remain subject to the
provisions of this Act.".
Passed by the House of Representatives at Sitting No. 505 of the
12th March, 2007.
A NTON T ABONE
Speaker
R ICHARD J. C AUCHI
Clerk to the House of Representatives