86 tal-1991 (ln_1991_86) | MT

Malta Government Gazette — Legal Notice 1991 86 — 86 tal-1991 – Regolamenti tal-1991 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Investiment Barra minn Malta)

Preamble — 86 tal-1991 – Regolamenti tal-1991 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Investiment Barra minn Malta) Open official source

I.. . N. 86 or 199 1

EXPENDITURE LEVY AC r , 1990

(ACT NO. XXIl OF 1990)

Expendilu~ Levy (Fomgn In'-eslmmt) (Amendment)

Rrgulations. 199.

IN e~ercise of lne pc:lwersoonferred bysection 14 of the Eli;pcnditure

Levy Act, 1990. the Minister of FU\IIIICe has made the following regula-

lllese regulations may becited as ih~ Expendi ture Levy (Foreign

Investment) (Amendment) Regulations. 1991 and shall be re ad and

construed as one with the Expenditure Levy (Foreign Investment)

~gu]alions, 1990, hereinafter referred 10 as ",he principal regulations".

Malta Government Gazette — Legal Notice 1991 86 — 86 tal-1991 – Regolamenti tal-1991 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Investiment Barra minn Malta)

Reg. 2 ,~ r<~IO"" --. prifltipol <qUIotiom. — 86 tal-1991 – Regolamenti tal-1991 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Investiment Barra minn Malta) Open official source

Immediately after regulation 160fthe principal regulations the re

shall be added the following new regulations: -

Notwithstanding any other provision of the Act. in

"tmpooilioo.

Gazzetta tal-Gvern ta' Malta — Avviż Legali 1991 86 — 86 tal-1991 – Regolamenti tal-1991 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Investiment Barra minn Malta)

Reg. 3 — 86 tal-1991 – Regolamenti tal-1991 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Investiment Barra minn Malta) Open official source

Jr-rcgolamenti 17 u 18 tar-rcgolamenti prinCipali ghandhom jigu [ ...... ,uzjofti

e nuffiCral, mill-gdid bhala r-rcgolamcntil9 u 20 taghhom rbpcttivamcn1. ..

Malta Government Gazette — Legal Notice 1991 86 — 86 tal-1991 – Regolamenti tal-1991 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Investiment Barra minn Malta)

Reg. 17 <qUIotiom. — 86 tal-1991 – Regolamenti tal-1991 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Investiment Barra minn Malta) Open official source

the case of any irregularity of small imponance which. if unde-

tected, may involve loss of revenue hut which does not seem 10

have been committed maliciously. the Accountant Gencrnl

may. with the concurrence of IlK: se ller of scheduled goods or

services, im pose: a penalty not exceeding LrnSO as an alternative

to proceedings in COUrl.

Malta Government Gazette — Legal Notice 1991 86 — 86 tal-1991 – Regolamenti tal-1991 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Investiment Barra minn Malta)

Reg. 18 nm.limi.. — 86 tal-1991 – Regolamenti tal-1991 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Investiment Barra minn Malta) Open official source

An appeal to the Appeals Board eslablished by the

Act. agaillSl an aW'WTIent of levy made in accordance with the

Act.. may be ent ered by the seller of scheduled goods or services

upon whom Ihe assessment is ntade within fifteen da)'li of the

service of the assessment ; while an appeal against a decision of

the Accountant G eneral may be entered by an aggrieved pcrwn

within fifteen days from the date that the decision was

oommunialted to him . ~.

3. Regulations 17 and 180fthe principal rcgulationsshall be renum-

bered regulations 19 and 20 thereof respectively.

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86 tal-1991

Statutory Text (5 Articles)

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