100 tal-1990

L.N. 100 or 1990

EXPEl\'DITURE LEVY ACT. 1990

(ACT NO . XXII Of 1990)

Ellpendlture Luy (Travel Servkes) Rq ulatlon!i. L9!I'O

IN ue rcise of the powers conferred by section 14 of the

ElIpcnditure Levy Act. 1990. the Minister of Finance has made the-

following regulations:-

I. These regu lations may be ci ted as the Expendi ture Levy

(Travel Services) Regulations, 1990andshall come in to force on the 5th

July , 1990 except for those services falling under paragraph (2) o f

regulation 8 which are classified by the Exchange Control authorities as

forming pan of th e travel allowa nce which shall come into force on the

16th J uly, 1990 and the rem ainin g provisions of regulation 8 which shall

come into force on the 1st November. 1990.

In these regulations, unles-s the contex t otherwise requires;-

kAccountant General" means the Accountant General and to

the utent of the authori ty given , includes any officer of the

Department authorized by the Accountant Genel'1ll in that behalf

for the purpose of these regul ations;

"Act~ means the Expenditure Levy Act. 1990;

kinspector·' shall have the meaning ascribed to it in section Sof

the Act;

"invoice~ incl udes the appropriate form prescribed from time

to time in terms of the Exchange Control Act;

k registe red~ shall have the meaning ascribed to it in section 9

of the Act ;

" travel agenl$~ shall include both licenced and unlicenced

persons supplying scheduled services. althOUgh persons su ppl ying

services witho ut the neces-sary licence shall be required to comply

with the requirements o f the Travel Agencies and Hote l Services A<I XXIII

Act , 1976;

" travel allowance ~ shall have the iIoiIme meaning as may be

assigned 10 it by the Exchange Control authorities from time to

time ;

- travel services" means thoseserviccsspecified in Item 1 of the

Sched ule to the Act .

Forms referred to in these regulations shall be made avail able """"".

free of charge by the Acco untant Gene ral at the specific req uest o f a

registered person or of a person to be registered . No retu rn , statement.

certifica te or oth er informa tion required to be submitted by these

regulations shall be deemed to have been submi tted unless it is made on

a form supplied or approved by the Accountant General.

Any person woo is in the busines-s of providing seMeeS

specified in Item I of the Schedule to the Act shall apply for registration

by submining the prescribed form duly signed . in respect of each and

every establishment providing such se rvices. to the Accoun ta nt Ge neral

within fifteen days from the issuance of the requisite permit by the

Commissioner of Police andlor li«nce by the Ministry responsible for

tourism andlor licence by the Central Bank; the appl ication form is 10 be

accompanied by the original or authenticated copy o f such permit and I

o r licence.

When the Accountant Ge ne ral is satisfied tha t tile person

submiu ing the application for registrat ion is in oonformitywith the Act,

he shall issue a Ce rtificate o f Regist ration and the person applying for

registration sha ll not perform such business until such Certificate is

issued

Provided that any person already carrying on business prior 10

the coming in to force of these regulations shall be entitled to ca rry on

such business unlc$S the Accountant Gene ral, by written notice, refuses

slIch registratio n.

fi. ( I) The Accountant Ge ne ral is 10 be nOlified, within)() days

from the occurrence of the event , o f any of the following changes

(i) closi ng down of the business supplying scheduled

serviceS;

(ii) 5ale or transfer of business or change in the trading name

o f th e business;

(ui) change in the address of the principal place at which the

busin~ is carried on;

(iv) death, bankruptcy, interdiction or incapacity of the

registered person;

(v ) dissolution of incorporated company or pannen;hip;

(vi) cessation of supply of scheduled services for any o ther

reason.

(2) Notificatio n shall be made in writing indicati ng th e

Registration Number and giving th e dHte on which the change lOok

place. When an individual proprietor dies or becomes bank rupt or

in terdicted or incapaci tated . the person d uly authorized locarry on the

busin~ shall make the necessary noti fication. Similarly when a

liquidator takes ove r the affairs of an inoorporaled company he shall

notify the Accoun tan t Gene ral of the day from which he became

responsible and the ci rcumstances in wh ich he look over.

The E~penditu re Levy Registration Number given on the

relative Cenifica te of Registration by the Accoun tant General shall be

stated in legible characters on Ihe invoice given in terms of s«tion 7 o f

the Act and on all returns. statements or othe r documents requi red 10 be

5ubmiued by thae regulations.

(I) An E:il:penditu re Levy shall be charged to the purchaser

and collected by the seller allhe rale of len per cenlum (10%) on the

specifted in section A of Item I of the Schedule to the Act

Provided that for the purpose of collecting the levyehargeable

under this paragraph , ~selle r- shaLl be construed to mean -

(i) in the case of paragraph (i) of section A of the said Item.

the person operating an Airline o r a Shippi ng Line

(ii) in theease of paragraph (ii) of section A of the said Item,

the same T ravel Agent.

(2) An E~penditure Levy shall be charged to the purchaser

and coll ected by the seller ~llhe rate of len per centum (10%) on the

sched uled services specified in §e1::tio n B of Item I of th e Sched ule to the

Act

Provided that for the purpO:se of collecting the levy chargeable

under this p~ragraph , "se ller~ shall be construed to mean the persons

operating a foreign exchange bureau, or authorised dea lers

Provided further that no monies shall be so exchanged unless

the prescribed E:il:change Control Forms bear the stamp and

Registration Nu mbe r of a person registered in terms of regulation 4 of

these regulations.

If the registe red person decides to deposit the levy collected in

a bank in terms of section 5 of the Act . he is to supply the Accountan t

G eneral with details of the relevan t bank aocoun t with in a week from

the opening of such aocount and thereafte r deposil such levy into the

account al intervals DOl exceedingfifleen days. Any moneysodeposited

in any such account shall only be payable to, and may only be released

by the bank in favour of the Aocounlanl General on account of any levy

collected hy the seller.

Invoices req uired to be issued by the sellertothe purchaser in

terms of section 7 of the Act must show in legible characters the

following:-

(i) a consec utive identifying number;

(ii)

Regist ration Number

(i ii) name and address of registered person andlor

establishme nt;

(iv)

dale of supply

(v) name, address. Iden tity Card Number and Passport

Numberof the purchaser

(vi) a dc5CTiption which idcnlifie!; the services supplied

including quantities, prices and charges, val ues being given in

Mal tese currency and its foreign currency equivalen t whe re

applicable;

(vii) the lotal charge made in MallC5e cum: ncy. CJlcluding

Expenditure Levy;

(viii)

total Expenditure Levy collected in Maltese cu rrency;

(ix) the 10lal amou nt paid or payable by the purchaser in

Maltese curre ncy.

11 . The bank shall process a payment order given by a Credi t

Card holder in respect o f which o rde r levy is payable, notwithstanding

any ammgemenlS Ihal may exist be tween tbe bank and the Credit Card

holde r.

Any ln voLl:e produced by a com puter, ei ther on paper,

magnetic media or for direct transmission, must include all the

informati on requi red fo r a normal in voice.

A pu rchase r of scheduled services shall. on demand. show an

invoice for se rvices supplied to any inspector or to any police o ffice r who

may make a request

Provided tha t a purchase r shall nol be requi red 10 keep and

show such an invoice afle r the lapse of Ihe dale of depanu re indicated

on the travel lickel .

(1) Every regiSlered person must keep up Io date records of

all scheduled se rvices supplied in Ihe course of his businC$$. Records

shall be ke pt in a way which will enable an Inspeetor or the Accounlanl

General 10 check and reconci le Ihedata used 10 fill in Expe nd iture Levy

mont hly returns. Such records shall be preserved for al leaSI two years

and made readily availa ble to the Accountant Ge neral on request.

(2)

BusillC5$ records shall include

<i) copies o f invoices

(iO a record of daily taki ngs in respect of services liable to

Ihe levy. in Maltese currency;

(iii) ban k sta tements and payi ng-in slips o f t he designated

bank accoun t opened in te rm s of section S of the Act; and

(iv)

the business Expenditure Levy Accoun t.

Records may be kepI o n a computer, on magnetic tape , disc

or any other medium , provided that t hey can be readily conven ed in to

satisfactorily legible form and made available 10 lhe Inspector or the

Accountant General on request. An Inspector or tile Accoun tant

General is to Ilave access to sucll records and may clleck the computer's

operation. The registe red person or anyone else having charge of, or

otherwise concerned wit h. the oper.l1ion of tile comput er or its software

sllall, on request, provide tile necessary information andlor d a rifica tion

to tile Inspeaor or the Accountan t General. A registered person is to

info nn the Accountant General immediately he decides to use the

services of a compute r bureau and guarantee access to records

pertaining to his business which are kept by tile bureau as if the y were

kept a\ his principal place of business.

Every registered person shall by tbe fifteenth day of the

month submit a return to the Accoun tant General. incl uding a nil

return. made out in triplicate on tbe form provided o r approved by tbe

Accountant General containing tbe following details in respect of tbe

preoeding month

(i) full name and address of registe red person andlor

establishment

(i1)

Registration Number

(iii) value of services liable to the levy supplied each day of

the month;

(iv)

value of Expenditu re Le vy collected each day of tile

month;

(v) the total value of services li able to the levy which were

supplied and the Expenditu re Levy thereon collected during tile

month;

(vi) identifyi ng nu mber of the fi rst and last invoice issued by

the seller du ring the month; and

(vii) any other detai ls or information which the Accounta nt

General may conside r necessary.

11. The total Expenditure Levy collected shall be remitted to the

Accountant Gene ral togethe r wi th the submission of the month ly re turn

and an appropriate receipt shall be issued. Proof of payment shall be the

recei pt issued by the Accoun ta nt Gene ra l.

It-Taxxa fuq I-Infiq kol1ha migbura ghand ha lithallas liH- Ill.,

A ccountant Gtlleral nimki en mal-gholi tal-prospcll la' kull ~ahar 1,1 ,.,T",,",.

gh.andha tinharc8 ira:vuta relatliva. Il-prova li jkun sar il-hlas tkun I·

ira:vuta mahruga mill-Accounlant Generpl.

(I) Where the circumsta nces of tbe case warrant an

adj ust ment to the satisraction of the Accountant Ge neral, the registered

peBOn shall, on the occasion of the next remittance 10 the Accounta nt

General, be entitled to a scl-off and recoup from tbe tQ(al amou nt of

Expend itu re Levy to be remi tted to the Accountant Ge ne ral an amoun t

correspond ing to the amount overpaid provided that he shall quote 011

that month ly return the Accountant Gcneral"s authority for such se t-

off.

(2) The EKpenditufC Levy paid may be refunded except

in respect of ullexpendcd foreign currency notes.

When the Accountant General become!! aware Ihal an

unregistered person has collected Ihe Expenditure Levy prior 10

registration, such levy shall have to be remi tted 10 the Accountant

General before consideration can be given 10 Ihe person's applica tion

for registration, and tllis without prejudice 10 any action that may be

tak en in termsoflhe Act and any othe r law oT regu lation in force. If , for

any rcll$Ofl wha tsoever. the person cannot be registered by the

Accountan t Gene ral. such levy shall not be refunded 10 tile appl icant.

10. The Accountant General may make assessments in terms of

section 10 of the A ct within two years f rom the day on which such levy

WiI!I due o r bad been collected.

Perwns who on Ihe dale of publ ication of these regutal ions

are in possession o f a lice nce to supply the scheduled services issued by

the Ministry responsible for touri sm and/or the Cen tral Bank and/o r

permit issued by the Commissionerof Police shall nonethetess appl y for

registration by the Accountant General for the purposes of these

regulations by the 13th July. 1990.

IPl"'bb4 ika'nUd.Di~ .. irne"".·~TnionDa>%joooi

Katilja ~~Tdo<D<_"'I""""

.- ..

KanIIjo

Mitbq:lt n·l ..... pnija LtoI.o.-. .. _ 1"rlIoW. do< ~ I'riIoIitot ha>

L -"' ccounfll,tl G~nuaJ jiSla' jaghmel Sli m; skond l-ar1ik ol u 10

ta ' I-All ti tmie n se nlcjn mill-jum mela dik il-l luUla sare l doyuta jcw

kienet ingabret.

21. Persuni li fid--data tal-pubblikazzjoni la' dawn ir-regolame nl i

jkunu de lenluri ta' lite nza biex jis!;uppliuu s-servizzi skedat i mahruga

mill-Ministeru responsabbli ghal- Iurismu uljew mill- Bank Cenlrali uI

jew la' permess mah rug mill-Kumm issarj u lal- Pul irija ghandhom

madan l.:.ollu jappl;bw sabiex jigu regislrati mill-Accountant General

ghall-finijie t ta ' dawn ir-regolamenti sat- 13 ta' Lulju, 1990.