Dt:duction of Tax (P.A.Y.E.) (Amendment) Rules, 1.987

L.N. 38 of 1987

INCOME TAX ACT, 1948

(Act No. UV of 1948)

Dt:duction of Tax (P.A.Y.E.) (Amendment) Rules, 1.987

IN exercise of the powers conferred by section 45 and subsection

(I) of section 79 of the Income Tax Act , 1948, the Deputy Pri me

Minister and Minister of Finance and Custo ms has made the followi ng

I. These rules may be cited as the Deduction of Tax (P.A. Y _E.)

(Ame ndment) Rules, \987 and shall be read and construed as one with

the Deduction of Tax (P .A. V_ E. ) Rules, 1972, hereinafter referred to

as ··the principal rules".

Fur paragraph (4) of rule 4 of the principal rules there shall

Ix substituted the following

~(4)

Notwithstanding the provisions of paragrap h (3). but

saving the provisions of paragraph (6) hereof. no deductions shall

be made from emoluments paid to a resident payee where di rec-

tions have not been received by the payer in the following cases

(a) where the payee is unmarried or a widower and the

emoluments, if expressed to be due -

(i) on an annual basis, represent an income of less

than one thousand and thirty Maltese tiri per annum;

(ii) on a monthly basis. represent an income of less

than eighty- five Maltese liri per month;

(iii) on a fortnightly basis, represent an income

o f less than thirty-n ine Maltese liri per fortnight;

(iv) on a wee kly basis, represent an inco me of less

than nineteen Maltese liri and fifty cents per week;

(v) on a daily basis, represent an income of less

than three Maltese tiri and ninety-six cents per day;

(b) where the payee 10 the best of the payer's know-

ledge is living with or wholly maintaining a wife and the

emoluments. if expressed 10 be due -

(i) on an annual basis, represent an income of less

than one thousand seven hundred and thirty Maltese liri

per annum;

(ii) on a monthly basis, represent an income of less

than one hundred and fOrfy_four Malte<;e li ri per month ;

(iii) on a fortnightly basis. represent an income of

less than sixty-six Maltese liri per fortnight;

B

(iv) on a wee kly basis, represent an income of less

than thirty-three Malt ese \iTi per wee k;

(v) on a d ai ly basis, represent an income of less

than six Maltese liTi and sixty-five ccms per day.".

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