Duty on Cħeque Forms Regulations, 1982

L.N. 20 of 1982

DUTY ON DOCUMENTS ACf, 1981

(ACf NO. XXXI OF 1981)

Duty on Cħeque Forms Regulations, 1982

IN exercise of the powcrs conferred by section 22 of the Duty on

Documents Act, 198 I, the Minister of Finance has made the following

regula tions:-

These rcgulations may Ibe cited as the Duty on Cheque Forms

Regulations, 1982.

(I) Payment of duty on cheque forms supplied or issued by

any person carrying out the business of banking in Malta shall be

denoted by means of an impressed stamp on the cheque form.

(2) The impression shall be made at the Office of the

Commissioner.

(1) Notwithstanding the 'provisions of regulation 2 of these

regulations the Commissioner may authorise that the payment of duty

on cheque fmms be denoted through the printing thereon of the words

and figures "Duty Paid 2c". The said words and figures shall be shown

in a medal1ion stamp printed at the topright hand corner of each

cheque form, which medallion stamp shall be as hereunder reproduced,

,but of a diameter of not less than l cm and not more than 1.5 cm

No authorisCltion shall be deemed to have been granted

(2)

for the purposes of these regulations unless it is issued in writing over

the signature of the Commissioner.

(3) The Commissioner in his absolute discretion may, at any

time, and without incurring any liability, withdraw any authorisation

granted under the provisions of these regulations.

(4) An authorisation issued under these regulations shall

only be valid for a period of twelve months from the da te of issue.

(l) Any person (hereinafter referred to as "the applicant"),

who dcsires to obtain an authorisation from the Commissioner for the

purposes of regulation 3 hereof, shall file a written app1ication therefor

with the COillmissioner.

(2) Such application shall contain the informatioIl and give

the undertakings rcquired under these regulations.

(I) In granting any authorisation for the purposes of regula-

tion 3 of these regulations, the Commissioner may require the applicant

.and/Of the person (hereinafter referred to as "the printer") entrusted by

the applicant with the printing of the cheqllc forms on his behalf to

makc such arrangemcnts and give such security as appear to the Com-

missioner dcsirable in each particular case.

(2) The CommJs3ioncr shaH be cntitled to exereisc such

control as he considcrs nccess:ny in rcgards to the prjnting of the

chcquc forms, the payment of the Juty, the denoting of payment on

cheque forms, and all other mattcrs relevant or ancillary 10 these rcgu-

lations and their implemClllation.

Every application filcd with the Commissioner for the Arplicatiorl

(])

purposes of these reguJations shaIl include

the na:ne and address of the printer;

(a)

(b) detai1s regarding the cheque forms to be printed and

thcir seria! numbers.

(2) Every application shall be aceompanied by a written

declaration signed by the printer who shal1 undertake

(a) not to aeeept Of cxccute any order connected with the

application unles~ he is furnishcd with a certificatc ~~sLlcd by the

Commissioner indicating thal the rclative duty has becI1 paid; and

to aseertain that the quantily of eheque forms printed by

(b)

him shall not exceed the number on which duty has been paid, as

cyidenced by the said certificate; and

(C} to furnish the Commissioner, on the dclivcry to the

applicant of the printed eheque forms, with a eertificate eOllnter-

signcd by the applieant and showing the serial numbers of the

eheque forms printed and the datc on which the said forms werc

delivered.

(1) Kull applikazzjoni ppreżentata lill-Kummissarju għall-

finijiet ta' dawn ir-regolamenti għandha tinkludi

(a) l-isem u l-indirizz ta' l-istampa tur;

(b) dettalji dwar il-forom taċ-ċekkijiet li gT1andhom jiġu

stampati li n-numri tas-serje tagħhom.

(2) Kull applikazzjoni għandu jkollha magħha dikjarazzjoni

bil-miktub iffirmata mill-istampatur li jobbliga ruħu

(a) li ma jaċċettax

jew ma jesegwix xi ordni li għandu

x'jaqsam ma' l-applikazzjoni jekk ma jingħatax ċertifikat maħruġ

mill-Kummissarju li juri li t-taxxa relattiva tkun tħal1set; u

(b) li jiżgura li l-kwantita tal-forom taċ-ċekkijiet stampati

minnu ma tkunx iktar min-numru li fuqu t-taxxa tkun ġiet lm-

ħallsa, kif ikun jidher mill-imsemmi ċertifikat u

(ċ)

li jagħti lill-Kummissarju. mal-konsenja lill-applikant ~al­

forom taċ-ċekkijiet stampati, ċertifikat kontro-firmat mill-appli 1 ant

u li juri n-numru tas-serje tal-forom taċ-ċekkijiet u d-data li fiha

dawk il-forom kienu gew ikkonsenjati.

(!) Any person who seeks to aet as printer of cheq ue forms

denoting that duty has been paid as provided in regul:ttiol1 3 of thesc

regulations shall first obtain the approva l of the Commissioner.

(2) The Commissioner, in his absolutc discretion, and with-

out incurring any Jiability, shall be entitled to rcfuse to grant approval

as aforesaid to any person or to withdraw at any timc an approva1 so

given by him.

(I) Clleque for ms on which duty has bcen paid and such

payment has been denoted by means of a printecJ medallion stamp as

authorised in virtue of regulation 3 of these rcguJatioDs, shall he printcd

with <111 ctppropriatc, ~erial numbcr on eaeh sUch form together with the

name of the bank issuing the cheque form.

L~)

The cheq ue forms referred to in paragra ph (l) of thcsc

rcgulalions shall also havc printed thercon the name of the printcrs.

(1) Any person who, in relation to any chcquc forms on

which ilt the lime of printing there shall bc cknotcd that clllty hClS bl~ell

paiLl

(a) prints 01' causcs sLlch forms to be so p!"inted in the

absence of authorisation given by the Commissioner for the pur-

poses of these regulations; or

(b) acts as printer of such forms without, at the time of

printing, I\)eing approved by the Commisisoner for the purposes of

these regulations; 01"

prints or causes to be printed a quantity of such farms

(c)

in excess of that which the Commissioner shall have authorised to

he printed: or

(d) prints or causes to be printed a quantity of such forms

in excess of that in respect of which c1uty has been paid before-

hand at the Office of the Commissioner; or

(e) fails to provide the Commissioner with the certificatc

referred to in sub-paragraph (c) of paragraph (2) of regulation 6

hereot'; 01'

(f) fails to abide with any requirerncnt of the Cornrnissioner

issued pursuant to these regulations; or

(g) prevents or obstructs the Cornrnissioncr from exercising

such control as he may deem necessary for the purposes of these

regulations.

shall be Jiablc to a penalty not exceeding f I 000.

Gavernrncnt Notice No. 282 of the 7th October. 1921

regulating the stamping of choques and the Payment of Starnp Duty on

Cheque Forms Rcgulations, 1975. are hereby revoked.

Ippubblikat mit-Taqsima tat-Togħrif -- KD3tilj" -- PuW,!ted by the I"formation Division .. -

Kastilja

Mitlrugħ

f1·!stnmperija tal·Gvffn -

PriHtc,j at the Gurernmelli Printillg Press