Erubllshmen ls) RfIIIJ.tlons , 1991

L.N . J of 1993

EXPENDITURE LEVY ACT, 1990

(ACT NO. XXII OF 1990)

E:o:ptDdllure Lny (AcmmmoclaUoa'" HOIdI &lid St..IIU

Erubllshmen ls) RfIIIJ.tlons , 1991

IN exercise of the powers conferred by section 14 of the

Expenditure Levy Act , 1990, llie Minister of Finance has made the

(ollowing rcgulations:-

(I ) These regulations may be cited as the Expenditure Levy

(Accommodation ;n Hotel, and Sim ilar Establishments) Regulations.

1993. (2) Thne regulations shall come iolO force on the 12th

J anuary. 1993 except for regulation 8 which shan oome into fo rce On the

IS! February. 1993.

In 1i1eK regulations, unless the conteJIl otherwise requires

MAocountanl Ocnenl ~ tneanllhe Amountaol General and 10

the U leRI of the authority pven, inclL>de$ any officer of the

Department authoriud by the ACCOuntant General iD that behalf

for the purpose of t11CK regulations;

"Act" means th e E xpenditure uvy Act. 1990

-Inspector~ IlIall have the muning ascribed 10 il in section 8 of

the Act : and

" Registered" shall have the rneaninguc:ribed to it in section 9

of the Act.

J . Forms rdernd 10 in these regulalions shall be made available

free of charge by the Accountant General at the specific request of a

registered perwn orot a perlOn 10 be rcJistered.. No rel1,ln\, statement ,

cenificale or other information required to be submiucd by these

regulations lIhall be deemed 10 have been wbntilled unless it is made on

a form supplied or approved by the Acoou.nta.nt Ger'leral.

Any IlC'rIOn who is in lbe bllsiness of providing service$

specified in Item J of Ihe Schedule 10 the Act shall apply for registration

by submilling the prescribed form duly signed, in respect of each and

evcry establis!J ment providing such services , 10 tbe AQl,X)Untan t General

within fifteen days from the iSlluanc:e of the requisite licence by the

Ho tels and Catering Establishments Board.

S. ( 1) When the A<:oountant General is satisified Ihlt the

penon submitting the application fo r registration is in oonformilY with

the Act , he shall issue a Ce rtificate of Registration and the perwn

applying for registration shall nol perform SlId! busineil!!l until such

Certificate is ;"ued

Provided thal any person already perfonning buJinea prior to

\he coming into forec oflhese rcgulations $hall be entilkd to oontinue

perfoming such business unlea the ACXXl\InWl t General, by written

notice. refuses RICh registration .

(2) The Certificate of Registration mall be prominently

displayed on the premises wherei n lCheduled servica are 5Upplied .

( I) The Acoountant General is to be notified, withi n 30 days

from the ooxurrence of the even t. of any of the following changes

(i) dosing down of the business supplying $Cheduled good5

and services;

(ii) 581e Or transferofbusiness or change in the trading name

of the business;

(iii) change in the addre!i5 ofthe principal place at whkh the

business iscarried on;

(iv) duth. bankruptcy, interdiction Or incapacity of the

registered person ;

(v)

di$$Olution of incorporated company or partnership;

(vi)

ceu'lion of .... pp1y of scbeduled service$ for any other

_0.

(2) Notification 5hall be made in writing indicating the

Registration Number and givilll the dale on whkh the change took

place. When an individual proprietor dies Or beCXMU$ bankrupt Of"

interdicted or iDQIpaci lated , the plCf50n duly authori5ed 10 carry on tile

business shall make thc necessary notification. Similarly when the

liquidator take5 OVer the affain of an incorporated compa ny he shall

notify the Accounlanl General of the day from whkh he became

responsible and the circumlilallceS in which he took ove r.

The Expenditure Levy Registration Number indicated on the

re lative: Certificate of Regist ration by the Accountant General shall be

staled in legible characteR on Ihe invoice issued in terms of section 7 of

the Act and on all returns or otherdocumenl$ req uired to be $lJbmiued

by lbev. regulation •.

An Expenditure Levy shall be ch arged to thc purchaser and

collectcd by thc se ller It the rate of five per cenlum (5 %) on the pricc

paid or payable for the provision of the 5ehedulcd goods and servicc:s

specified in Item 3 of the Schedule to the Act .

If the registered person decides to deposit thc levy collected in

a bank in tcrms of $Cl;:lion 5 of the Ad. he is to supply Ihe Accountant

General wilh details of the rel evant bank aa:oun t within. wee k from

the opening of such aa:oont and thereafter depo$it such levy into the

account at intervals not e~ceeding fifteen days . Anymoneysodcposited

in a ny such account shall only be payable [0, and may only be released

by the bank in favour of, Ihe Accountant Ge neral on aooount of any levy

collected by the seller.

11).

InVOIces are required to be issued by the seller \0 the

purchaser on th e date of departure of the resident in terms of section 7 of

Ihe Act and these must show in legible characters the following

(i) a oonseculiw: identifying number

Registration Number;

(ii)

(iii) name and address of registered peI$On and/or

establishment;

(iv) name , addre$$, nationality and Passport Number, as

applicable, oflhe purchaser;

(v) a description which identifies the sel'Vius supplied

including quantities , prices and charges

(vi)

dat eJs of s upply of services

the tOlal charge made , excluding E~pendit\lll: Levy;

(vii)

(viii)

total Expenditure Levy : and

the lotal amount paid or payable bv the purcliaser.

(ix)

Kull fauun hija mcl'l licga li tinharet mill·heiiiegb lilI,~clTcj

fid-dall lal-lluq lar·residenl; skond I·artikolu 7 la' I·AII u din gIlandha

luri rillri teW numri li jinqnw sew dan Ii gej

(i) numru \.11' idenlifikuzjoni konsekulliv ;

(ii)

Numru la' Rctistrazzjoni;

(iii) isem

u

indiril'2

taI'persuna

registrala

urICw

Slabbilimcnt;

(iv) isem, indirizz, nanjonalitA u Numru lal· Passaporl .

skond kif applikabbli , Iu,"crrej;

(v) deskrizzjoni li lidentifika s-scrvizzi fom uli maghdudi n

kwanlitajiet, prezzijict u imposli ;

(vi) data/dill la' fomiment ta' servizzi;

(vi;) il·lalba totali magllmula , eskluh t-TllllIa fuq I·i nfiq;

(vi ii ) it·Tau. fuq I·infiq lotali; u

(ill) I·ammont lotali imballas lc w li jithallas mix·xelTej.

11 . Ri~vula li tinbaret minn cash r~gi.ttcr lisla' sservi bbBla I·

fallu n mebticja mill·Atl sakc mm ;r·romb!i li fuqhom ji'lbBrgu I·

kontijiet iku nu li nkludu d--denalli kolba mcblicta glial {allun normali u

sakfmm I;nl uta siSlema la 'kodifika la' prodoui li Ikun lidcnlifika b'mo<!

b r ls-sc rvizzi differenl; fomuli. Elcnki la' numri la' kodifi ka tal·

pTodoui gIIandhom ikunu disponibbli gblll·~elTeiia . speUuTi u I·

AccowllaJlt Gmual.

A rece ipt produced by a Cash Regisler may serve the purpose

of the invoice required by the Act provided that the till rolls include all

the details required for a normal invoi(:e and a product coding I)'$tem is

used clearly identifying the different services supplied. Product code

lists must be made readily available to purchasers, inspectors and the

Accountant General.

11. Th e bank snail process a payment order given by a Credit

Card holder in respect of which order levy is payable, notwithstanding

any arrangemenl$ that may exist between the bank and the Credit Card

holder.

Il. Any invoice produced by a computer, either on paper.

magnetic media or for direct transmission , must include all the

information required for a normal invoice.

Il·bank ghandu jaderiui glial ordni la ' bias li ssirlu minn

dctenlur la' Cndit Cord I; dwarha 1;lhallas il·laxx., m;nkciia kull flchim

lilisl" jkun hemm beln ;I·bank u d-dclcnluT lal·Credit Cord.

Fauun li linbaret min n compu./u, 5C W fuq karta . b'mcui

manjeliti ;cw fi lT35missjoni diretta , &handu jkun fiha 1·lagllrif kol1u

mchlieli; rfallun normali.

A purchaser of scheduled services shall. 00 demand, show an

invoice or receipt for services supplied to any inspector or to any police

officer within one hundred metresof the place where the levy was paid.

(1) Every registered penon must keep up 10 date records of

all scheduled services supplied in the course of his business. Records

shall be kept in a way which wi ll enable an inspector or the Accountant

General 10 check and reooncile the data used to filt in EJ{peflditure Levy

monthly returns. Such records shall be preserved for at least IWO years

and made readily available to the ACOO\lntant General on request.

(2) Business records shall include

(i) COpLes of invoices or cash register till rolls;

a record of daily lakings;

(ii)

(iii) bank statements and paying·in slips of the designated

bank account opened in tenns of section 5 of the Act; and

(iv)

the business Eltpendi ture Levy Account.

' 6. Reoords may be kepi on a computer, on magneti<.: lape. disc Coon"... ..

or any other medium provided that they can be readily <,:Of\verted inlo """do.

satisfactorily legible form and made available to the inspector or the

ACCOllmant General on r<:quesl_ An inspector or the Accountant

Ge neral is to have aCCe·· of such ~rds and may check Iheoomputer's

operation. The registered person or anyane else having charge of. or

otherwise concerned with. the operation of the computer or ils software

shall, on request. provide the necessary information andfor clarification

to the inspector or the Acoountant General . A registerc:d person is 10

inform the Accountant General immediately he decides to use the

services of a computer bureau and guarantee access 10 records

pertaining 10 h.is business which are kepi by the bureau as if they were

kepI at his principal place of business.

Every registered person shall by the last day of the momh

submit a return to the Accountant General. including a nil return. made

out in triplicate on the fonn provided or approved by the Accountant

General comaining the following details in respect of the third

pre.:eding month

(i) full name and address of registered person and/or

establishment;

(ii) Registration Number ;

(iil) the total value of services supplied and Expenditure

Levy collected during the month as itemized inlo accommodation

and catering services;

(iv) idenlifying number of the first and last invoice/receipt

i5llued by the seller during the month ; and

(v) any other details or information which the Accountant

General may consider necessary.

The tOlal Expenditure Levy collected shall be remitted t01he

Accountant General togetber with the submission ohhe monthly return

and an appropriate receipt shall be issued. Proof ofpaymenl shall bethe

receipt issued by the Accountant GeneraL

I'. Where the circumstances of the case warrant an adjustment to .. AdjuoI

the satisfaction of the Accountant General . the registered person shall.

on the occasion of the next remittance to the Accountant General, be

erllitled to set-off and rC«lUp from the total amount of Expenditure

Levy to be remitted to the Accountant General an amount

corresponding to the amount overpaid provided that he shall quote on

that monthly return the Accountant General's authority for such set-

off.

The Accountant General may make assessments in terms of

section 10 of the Act within two years form the day on which such levy

was due or had been collected.

21 . Notwithstanding any other provisionoftbe Act. in tbecascof

any irregularity of sm all imponancc which , if undetected, may involve

loss of revenue but which doo:s not seem 10 have been committed

maliciously, the Accountant General, may, wi th the concurrence of the

seller of scheduled services. impose a penalty not exceeding LmSO as an

alternative to procc.:ding5 in court.

An appeal 10 the Appeals Board established by the Act

apinlt an " __ 'Nnent otIc"} m~ in ao;wrd.an<:e with the Act, may be

entered by the seller of vIModuJed 1ervK:a upon whom the "senment is

made within fifteen days of the service of the _-wnCOI; while an

appeal against a decision of the Aocountanl General may be entered by

an agricv.:d person within fifteen days from the dale that tlK: de<:i:sion

was communicated \0 him .

Wbell tbe Aml!!lnw:lt General becomes 'wan than an

Appc111i11· Bord 1.3 ' I·AppclH slabbilil bI·An fuq S1ima ta'

la.t:ta magl'lmula !okond I-All jiw' illl"" nq mill-bcjjiegl'lla' ~rviZl!i

!okedati Ii fuqu ssi r I-i§lima Ii !mien l'ImiSlu-il jum lan-nolifikB la'

I-islima; waqt li appell kootl'1l detitjoni la· I·AcrouIIUlnt Genual jista'

ji!rcssaq minn pcrsuna li tl'loss ruhha aggl'1l~ata fi tmien hmiSIIIX·il jum

mid·data li fiha tkun glet komunikata lilha d-detiZjoni.

un:rcpstc rcd pcnon tu.s collected the Expc:nditure Levy priOf 10

registration, ,ueh levy sh all have to be remitted to the Aocownan l

General before consideration can be given 10 the person " application

fo r registration , and this without prcjudioc: to any action that may be

lIlken in tCnnI ohbe Act and any other law or regulation in for<c. If. for

Iny reason whal5OCvcr , the pcnoo cannol be regislered by the

Accountant General, such levy , hall not be re funded 10 the applicant.

Persons who on the dale of publication of tbese rc~lalions

U.

are in pc EZ"ioJ.n of a licence 10 supply lhe ilCheduled services, I$SIJcd by

the HOlds.nd c.tering EltablUhmenu Board shall nonetheless apply

for registration with the AOOOIIntant General for Ihe pu, poJJ 5 e, of these

regula tion! by the 29th January . 1993.