EstabllshlMllts) (Anwndm,ml) Regulations , 1993

L.N. 81 or 1993

EXPENDITURE LEVY ACf

(CAP. 341 )

Expenditure Levy (Accommodation In Hotels Ilnd Similar

EstabllshlMllts) (Anwndm,ml) Regulations , 1993

IN exercise of th e powen Cl)nferrcd by section 14 of thc

Expe nditure Levy Act. the Mi nister of Fi nancc has madc thc following

rcgulations: -

I. (I ) These regul at ions may be citcd as thc Expendi ture Levy

(Accommodation in Hotels and Similar Establish mcnts) (Amendment)

Rcgu lations. 1993. and shall be rcad and Cl)nslru ed as one wit h the

Expenditure Levy (Accommodation in HOlels and Similar L. ~ . •

Establishments) Regulations. 1993. hereina fter referred 10 as "I he otl Wl.

pri ncipal regulations".

(2) These regulations shall come into force on th e St h July.

1993.

( I)

Dawn ir-n:golamcnti jistghu jissejl'lu r· RcgoLamenli la' L- l1' '''u u

1993 1; jcmendaw ir·Regolamcnti d .... ar Taua fuq '-Infiq

(Akkomodaujoni fLukandi u Stabbilimenti Simili), u ghandhom

jinq raw u jiftic hmu hap ... aMa ma r-Rcgotamc nti t.' 1-1993 dwar Ta:ua

fuq j·lnfiq (Akkomodanjoni f Lukandi u Slabbilimenli Simi li),

hawnhckk i2jed 'il quddiem imsejjl'll wir_rcgolamenti prinCipa1i~.

(2)

Dawn ir-rcgolamcnti gbandllom jibdew isehhu fil ·5 ta '

Lulju, 1993.

Immedi ately after regulation 10 of the principa l regulations

there shall be added the followi ng new regulalion:-

lOA. (I) In addi tion to the inVQicc men tioned in

regulation 10 of these regulaooT15 , an official invoice supplied

by the Accountant General is to be duly filled in duplicate in

legible cbaracten by the se ller.

(2) The original of th is invoice is also 10 be given

by the seller to the purchaser together with the invoice

required in terms of se<.:lion 1 of the Act.

(3) The duplicate must be kept by tbe seller for

even tual forwarding 10 the Accountant General al the laller'.

request.

(4) Official invoices shall be made avai lable bytbe

Accountant General free of cha rge. at the 5pCcific requcst of

the registered penon who shall be responsible for their

oo11ection and safe·keeping. Official invoioc:s are non ·

tTVISferable and shall remain at all limes the property of the

Accouotant Geoeral. It shall be the duty of all registered

petSOflS 10 ensure that they have sufficient stock of official

invoices to meel demand .".

For regulation 1I of the pril'lcipal regulations there shall be

subslituted the following :-

<I) A receipt produeed by. cash registe r may

SCT"IC the purpose orlhe invoice required in tcrms ofscction 7

of the Act and regulations 10 and IOAnf these I"C'gulations ,

provided that till rolls arc pun:hased from the Acoounlanl

General and are to include all the details required for I

normal invoice and a product rod;ng Iystem is used clearly

identifying the different g<:lOd5 and $ervK:e$ supplied. Produa

rode lists must be made readily available 10 purchasers,

inspectors and the Acoount.ant General

(2) lbe use of Ihcsc rece ipts shall be limited 10

goods and services which are 5U~ 10 levy. These till roUs

are non-transferable. It will be Ihe duty of all registered

penoRll 10 eosllte Ihal1hcy have sufficien t stock of official till

rolls to meet demand. ~.

<t. In regulation 13 of the principal regulations. forthe words "for

a nonnal invoice." there shall be substituted the words ~ror a normal

invoice as pl'()Vided in regulations 10 and lOA ort~se regulations.~.

5. In pan-graph (1) of regulation IS of the principal regulations.

for the words ~of his business. ~ there shall be lubstitu ted the words Mof

his bWiiness as well as separate sales aoo>unl$ in re5p«1 of leviable and

non-leviable aoods in his trade boob .~ .

Ii. IlIUIlediately after regulation 24 of the principal regulations

there shall be added the following new regulation:-

-- .

2!5. Sections 21. 28A to 281 of the Criminal Code. and

:~I>ib', the Probation of Offenders Act , shall oot be applicable in

9...,.1;1. respect of regulation 10. lOA , 11 and 13 of these

regulations. ".

IJ¥bbhh! mul-Dlparnmrnt,,' ) .~ KasnI)' l'dlli>h<d b)' u.. o.p.nm...t oflnfoonmao. · C4!~&

~ n .I " ~, Ia!.(;,..". - Pt,.utl at n.. 0 0 . _ Priotrmt Pm,

I'fuJ. "" _ Pria ~

L-anikoli 21, 28A sa 281 tal- KodiCi Kriminaii , U 1-

Atl dwar il-Probation ta' lIaljin, mn ghandhornx japplikaw

iow/ik,t ...... ghar-rigward tar-regolamenti 10, lOA, 11 u 131a' dawn iT-

regolamenti." .