101 tal-1994

(iii) unless that penon was rcimbuned or l'Q?Cived an

undertaking 10 be rcimb\lnc:d by the \XImpany for the whole

amount of the price paid for the goods or services

(iv) unless that person acquiKd the goods or sernees for

the pu~ o f an economic activity 10 be carried OD by that

company and has not used !hem for any purpose other than for

that eronomic activity .

(4) Save as the Commi$Sioner may otherwise allow, a daim

for the application of lhi$ regulation shall be made by • company by not

laler Ihan the date on which it furnishes the tax return for ils first tax

period and shall be supported by l uch documents and evidence as the

CommU.sioner may deem nettssary.

Espressjonijiet uta!; rdawn ir-regolamenti gIIandu jkollhom,

kemm-il darba r-rabta lal·k1io:m ma tehlkg.; mod i.,hor, il-lifsiulilhom

mogll tija fl_AIt ,

l . (1) Ma g1Iandu jilqin ebda amtnOl'll bhala input uu 1<1' 1"",',' ·'101 .. '

penuna kemm-il da.ba dik il-persuna ma Ikunx penuna regislrala fii, 1"1""

imien mela jkollha lill'lal1as dik it-Iaua,

(2) Gflall-ghanijic l lal-par.lgrafu (I) la' dan ir-rcgolamcnl,

mell r-rc~slraz:zjoni la' pcrsuna Ii ssi r fdala linlg1lamel li Ikun effettiva

minn dala li tiji qabel. dik il-persuna gflandha titqin bhala penU/Ul

rcgismna 5<1 minn dik id,data li Ikun tiel qabe l.

(3) Hlief b·dak il-mod li I-Kummissarju jisLa' mod ieho.

ji ppermeui ma ghandu jiti permess lil penuna ebda k.cdiu.l ghal input

IIlX gflal xi imicn la' 'IIXI ke mm-il darba ma $Sirx lalba fit-taqsima

xinqa fuq il-formula ta' denunzja la' .ana li Ikun Ioan:1 g1'lal dak it-

1mien.

of. (I) Bla 1'I sara gl'Iad-dispofu;zjonijiet 1-o1'lra ta' dan if-

rcgolamcnt, mela kumpanija ggib prova gflas-lOdisfaujoni tal- """"ou ... boI

Kummissarju 1i Ihallsc. jew kellha tit1'l a!1as tana mal-provvisLa jew ... k-'"

irnporta.z:zjoni la' oUelti maghmula li l jew minn penuna g1'Ial dik il-

kumpanija jew mal-prowls.a la· scrvizzi mog1'l 'ija lil pcrsuna &1'Ial

bene flttju lal-kumpanija jew bil-ghan lal-{ormaz:zjoni u ,clistra.z:zjoni

laghha, il-Kummissarju jista' jqis dik it,taua b1'l ala schcm mill-inpw uu

la· dik il-kumpanija g1'la!1-ewwelim ien la' laxxI tag1'lh a.

(2) Ma gl'Iandhom jilqinu ebda provvisLa je .... impona.z:zjoni

li jkunu sa", akla. km ieni min n sill xhu. qabel i r- re ~lra:ajoni la' dik il-

kumpanija .

proYYi~tB

(l) Dan ir-regolament ma japplil:.ax gl'Ial

je'"

imponazzjoni maghmula lil jew minn persun a -

(i) li klenel, fii-tmien tal-provvisla jew importBujoni,

persuna laxxabbli;

(il) 11 ma (k"nll sarel mcmbru. dircllur jf; w seJn ta rju la' dik

il-kumpanija ;

kemm- il darba dik iL-penuna mB Ik unll aiel imtlaJIsa Iu ra

(iil)

jew ir6eviel obblipzzioni I; lih.;illas IUnI minn di k il-kumpanija 1-

ammon l a.ih ta]-prezz iml'lallas gtlall-ottelli Jew K rvizzi

(iv) kemm-iJ darba dik il-persuna ma Ikunx akkwillat 1-

oggelli jew is-servizzi bil-g!lanla' xi attiviu eltonomih Ii thn ser

lip i estita minn dik il-kumpan ija u m. IkulIJI gham~t u!u

minnhom glial xi ghan ichor hlief glIan lijkolJu .'jaq$am ma' dik [.

altivill ekonomika .

(4) Sal" b'hll mOO ichor li l· Kummiwrju jistl' jippermcni.

lalba nbicx jigi applika! dan ir-rcgolament ghandha Mir minn

kumpanija sa mhux aklar lard mid-data meta din tqh mcl id-dcnulIlj.a

\9g.t1ha ghall-ewwel Unicn la' IlIXXa u ghandha Itun aplXI$iala b'dawk

id-dokumcnli u provi li I-Kummiuarju jista' jqi' 1i ~un u .",rqa,

S, ( 1) Ma ghandu jitq ies cbda ammonl bhala "npUI flU ta'

persuna kemm-il darba dit iJ-pen;una ma ggibx prova li dik il-Iun

kellha litballas fuq iI-provvisti la' o Uetti u servizzi jcw ma' 1-

importazzjonijicl ta' 0Meni li jkunu tew jew se jitu wUli min nb a m-

kors ta' I-avvanz la' I-an ivit a ekonomi h ticghu ,

(2) Mlief b'kull mod icbor li I-Kummissarju jisla -jippcrmelli,

ebda ammonl ma gI'Iandu jitq ics bl'lala "npu/llU ta' pe rsuna kemm -il

dama -

(a) maJkunx appoStat b'fauura la ' luxajcw b'dokumcnl ta '

imponazzjoni li jtu n jindi ka HUll mhallsa fuq dik 1-

imponazzjoni, mitmuma , null kif , minn dit il-penunB u li

tinlwcra , ;e kk hekk jin talab, lill- Kum missarj u;

(b) ma jingl'lallUll konl se w tieghu fid-dok umen taujoni

miimuma minn d, k il-peTSuna gI'Iall-gI'Ianijiel .. ' I-All,

6 _ (1) Bla ll$ara gI'Iall -paragrafu (2 ) la' din ir-regolamen l , ma

gbandu jilqiesebda ammont bllala inp'" lax la' peTSuna $lI1-li milu Ji dak

jirrapprefenta taua li jkollha lilhallas dwar-

(a) il-provvisla IiL dik il-peTSunajcw imponaujoni minn dik

il-persuna I.'

tabakk jcw prodolli laHabakk ;

(i)

(ii)

lom alkolloliku ;

xogblijiet an istiti u anlikitajiet

(Hi)

(iv) velluri bil-mulur, basti menli Je w ajruplani;

(v) prodoui enerteliti, inkluti l-elellriku, gass, pitrolju,

fn,rol u dKul ;

(vi) servizzi ta' lelefonija bil' fil ;

(vii) ottclli u scrvizzi bil-Jflan Ii Hir liswija,

manulenzjoni u tamma la ' otiell li lappli ka gllalih il-panila

(iv) :a' dan i§-subpilragrafu,

(b) il-prowiSla la ' kull OUcll u serviv; li jinluia fl-gIIoli

minn dik iI-persuna la' rit:eviment i, divenimcnl Jew ospilalillll'llief

meta dak I-gboti jsir b'kumpens fil-kon normali la' l-at!ivit~

ckonomi ka la' dik il-peTsu na

(t) il-provvista la' kull ottell u scrviv; li jintuia fl-g,tIoti minn

dit il-penuna lill-impjegali lagbha Jew, m,kat la' korp la' penun i,

lill-uffltjali Jew impjegati taghha, ta' !rasporl Jew di~rtimenl

b'dan illi din id-dispotiz2joni ml sJlandhiu tapplika glial lraspon

moghti minn dik i1-persuna till-impjegali lagllha fuq venuri rejn

jislgIIu jitu o kkupali mhux inqas minn scbl' pasliiiel .

(2) Id-dispotixl:,ionijiet tal ' partiti (I) sa (v) 18S-$uhparagrafu

(a) lal-paragrafu ( I) la' dan ir-regolamenl mB gII andhomx japplikaw

gbal

(I) otietli akkwistali minn pen un a bil 'gban li jertgbu

jinbiegbu , K W D,istal kif ikun u tew akkwislali Jew wara xi lralllr

Jew proOc:ssar Jew inklutjoni roUelti obra mogbtija hi provvisla

minn dik il-pcrsuna. fiI-kors normali ta'l-lnivilll ekonomikl ll' dik

il-persuna

(b) velluri bil-mulur. baslimenli u ai mplani akkwistali minn

penuna u I; jlntutaw minnu bil-gban la' Irasport la ' Otie!!; jew

passiUieri b'kumpens;

(t) bastimcnli u airuplani aktwiSlali minn peTSuna bil-gban

11 jit u provduti minnu bis-sabba la' ftchim ta' c/ulTIcr Jew kiri

(d ) velluri bil-mulur aktwiSlali minn pe rsuna bil-gban li jigu

provduli minnu gball,kiri bi dri~tr Jew gball-tiri sd/-driw, Jew I;

ji~ wtali fil-llgblim las-5CWqan, sa kemm dawn jij:u hekk uiali.

null tat, fil-ton norma l; la' l-allivilll ekonomika la' dik il-

pcrsUU8

(e) velluri bi l-mutur b'pasl wiel'l ed biex jig; okkupal Jew

b' it lar minn dil-ll' pastijiel biexjil\uok kupalijew li normalmenl ma

j kunu~ ~ie rqa gbat-trasport lal'passiUieri.

(3)

Pdan ir-regolamenl , Mxoghliji.el anisliti tf\$SeT-

M

<a) pittuti, tpingijiet u pastelli li jsiru bl-ide;n, minbarra

oggeui li jilpinaew jt .... jitu dekorali bl-idejn

(b) intit;onijiet, stampati u .itopji original,;

(~)

skullUri u statwarji originali. ta' tull materjal

(d) anlikilaji.elli jkollhom iijed minn milt Kna qedcm;

(e) kollenjonijiet u oUell; tal-kolletturi ta' ;nteres<!

zoologiku. bolaniku, mincrarju. analomiku, storiku. arkejologiku.

palronlologiku U clnografiku .

•..

1. Met. xi oSiclti je'" servizzi jinluu .... jcw iku nu ser jinluiaw

itda mhux ghaJ koiJox fil·kon jcw f1 'lIvvlru ta' "i Bll ivi,. ckonomi ka

glIandu jilqieti bllal. ;"plU IIU dak is-5Chem miHaua Ii jkollha tithallas

fuq il.provvi$ti je .... importat2jonijiel in kwistjoni daqskcmm il-

Kummissarju jisl.' ji kkunsidra li jkun raionevoli li jqis is-sc hcm ta ' l-

utu ta' dawk 1,0UclI; jcw serviu i fiJ ·kors jcw awanz la' I'allivilli

ckonomika ghall·utu 5hih lagllhom ,

8, (1) Kull inpwllaX ghal tmicn la' laua li jtun esk lusivlmcn l

auribwibbli ghal provvisti ms.emmija rlHubanitolu ( I) II ' I-Iniko lu 2S

la' l-A II ghandu j;gi pnmcss bl'lala kredilu ghal da" il·perjodu ,

(2) Kull inpWl un: 1i jkun e$klusivamenl attribwibbli ghal

prowisli li ma jkunux dawk imsemmija fiJ-paTagTafu (I) la' dan iT-

rcgolament ma ghandhomx jigu permcssi bhala kredilu _

(3) Kull inpWl IIll ghal tmien la- I U:uI at tribwibbli kcmm

ghal provvisti msemmija fis-subanikolu (I) la' l-an ikolu 2S la' l·Ate kif

ukoll gIlal provvisli oI'Ira ghandu jig; rscllem minnu pel1!leS5 bhala

kredilu ghaI clak it·tmien ta' laua , liema sehem ghandu jig; $Iabbilit

stand ir-regolamcnl 9 jcw 10 la ' dawn ir·regolamcnti,

(l) Bla hsara ghad-dispotiujonijicl l-ohra la' dawn ir-

"

regOlamcnli, is-schem la' input/Ill permcss bhala kredil u gIlal tmien la'

laua skond il-parayafu (3) lar-regolament 811 ' dawn ir-rcgoiamcnti,

ikun ckwivalcnl i ghol dak is-sc:lIe m la' I-imscmmi inpUt IIll bhalma

jikkorrispondi mU-IChem li I-val ur lal-provvisti msemmija fis·

su.bartikolu (I) la ' I,anikolu 2S la 'I -All. maghmulin malul dak it-tmicn

la' ILUa ghandu ghall-valur lal -provvisli "ollha maghmuli n malul dal<

it-tmjen_

(2)

Ghall-ghanijiet tal-paragrdu ( \ ) la' dan ir-regolamcnl

(a) il-valur la' provvisti cunlat; ghandu jigi stabbili l bil·mod

I; japplika sabiu jiii stabbilit iJ·valur tLUabbli 11 ' provvisti

lanabbli;

(b) ghandu jig; esklui: mill-vllur IdJ-prowisl; maghmula

minn dik il-penun. malu! dak iz-tmien _

(l) 'l-yaluT ta' kull promsl. la' <>utui kapitali ;

(iil il·valllr ta ' kllll provvisla 1i laht Jew bis-~l'Ia la' J<;

dispotizzjoni ta' I-All dill. it_persuna taghmel hlha nmfisha;

(iii) il.VlluT ta' kult p,rovvista li ma ssirx minn penuna

ta!O\abbli It tagiui bllala tah .

(lv) [I·yalllr la' kull provviSla li titqies li tkun saTe! minn

dill. il-peT$una skoRd I_artikolu 10 u: I-Att.

(l) I1_Kummissarju lisla' jag.hmel ~wk.I.~~~nti ~l­

Valllri li jkollhom jilqie5\l biL-g.h~ t.~' X! lq~m la XI senc,!! ~ dan LT

rc:golament japptika ghalih hckk kif Jldh.rlu h I~w:a ~~o.neyoh.bil-&:h~.~ h

jip c:sklut kull tsbawwit .minha~ Ii.tlro~ Ii JSI~ f;l' tmimjtel

partikolari . rnhUll ordinarjt, okkatjooah Jew intidcnali.

(I) No amount shan be treated as input till[ ofa person unless

Ihal person proves Ihall~ IU was eha'1cahle on liuppliesof goods and

services or importations of goods which have been or which will be used

by him in the course or furtherance of his economic activity .

(2)

El:ccpl as the Commissioner mly otherwise allow , DO

amount shan be treated as inpullu of . person unless

Ca) il is sllppm1cd by • lax invoice or by a document of

importation indicalingtbe tall paid on that importation, held, in

each cue, by that penon and produced, if TCquested, 10 the

CommiMioncr;

(b) it is properly IICCOUnted for in lhe records held by lhat

person for the P"1'JI05CS ofthc Act ,

6, ( 1) Subject to paragraph (2) of Ihil regulation, no amount

shan be treated as input IU of a person 10 the exlenl 10 which il

represents tax chargeable on

(a)

Ihe supply 10 that person or importation by that person

of

lobacro or tobacco productS;

(i)

(ii)

alcoholic beweIllge5;

works of art and antiques;

(iii)

(iv)

moI:or '<'Chides • .-es:sels or aircrafl ;

(w) energy prodUCIS ,

gas ,

including

eJcctrici ly.

kerosene , petrol and diesel ;

(vi)

cable telephony services;

(vii) goods and services for the p"rpose of repairing,

mai ntaining and kee ping any ilem 10 which item (iv) of this

S\lb-paragraph applies;

(b) tb!:: supply of any goods and servicet used in the provision

by that person o f rec:cptions. entenainment or hospitality e:iII:ept

where the said provision i. made for a consideration in the normal

OOUTK of that penon'. economic activity;

(c) the supply of any goods and services used in the provilion

by that penon to his employees o r , in the case of a body of pefl()C)S,

to ib offioen or employees , of transport or entertainment

provided that this provision shall DOl apply 10 transport provided by

that perIOD to his employees on velliclet with a scating capacity of

not less than seven.

(2) The provisio,., o f items (i) to (Y) of sub-paragraph (a) of

paragraph (I) of lbis regulatio n shall 00( apply to

(a) goods acquired by a person for the purpose of re$&le ,

whether in the state in .... hich they were acquired or after lTeatment

o r procelSing or inclusion in other goods supplied by that person , in

the normal rourse oltha! person·s etOr>Omic activity

(b) motor vehicles. vessels or aircraft acquired by a person

and used by him for the purpose of the carriage of goods or

pas5ell&en for I comiden.lion ;

(c) vnsels and aimaft acquired by a person for the purpose

of being provided by him under a chaner or hire agreement;

(d) motor vehicles acquired by a penon for the purpose of

being provided by rum for hire with a driver o r fo r sclf-drive bite , or

of beinl used for driving ill$l.ructions. provided they are so used , in

eacb case , in the DOrmal course o f that person·. eoonomic activity

(e) motor vehicles with a seating capacity of one o r

exceedins nine o r which are not normally suitable for the carriage

ofpassengen.

(J) In this regulation, ~ .... otb of an~ means -

(a)

paintings. drawincs a nd pastels esecutcd by hand, other

than hand· pllinted or band-deroratcd manufactured a rticles;

(b) o ripnal engravings , prin~ and lithographs;

(c) original $CUlptures and statuary. in any material;

(d)

antiques of an ale excccdins one hundred yean

(e) collections and ooUedon' pieoesof zoological, botank:al.

mineraJo&ical ,

anatomical ,

historical ,

arehaeo\ogical,

palconto lo&icaJ and ethnographic interest.

lfIl2&'disc\

Where any goods or services an: or will be used bul not wholly

used in the OOUrK or furtherance of an ecooomK: activity there shall be

treated ll!I input tax 'l.lCh proportion of the lax chargeable on the

supplies or importations in question all the Commissioner may consider

reasonable taking into acrountlhe proportion Orllle use of \hose goods

o r services in the 00\Ir5C or furtherance of the economic activity to their

total use.

( I) Any inll'lI 1" for a tu period which if exclusively

•.

allributab~ to supplies refcm:d to in subsection (\) of section 25 Orllle

Act shall be allowed as a credi t for that period.

(Z) Any input lax which is exclusively 'Itrilluable to supplies

other than those referred 10 in pAl"iIgraph (I) of this regulation shall 00\

be allowed as .credit.

Any input tax for a tall period which is 311ributabLe both

(l)

10 supplies referred 10 in subsection (1) ofiCetion 25 oi me Act and also

to other supplies shall be partially allowed as a credit for that tu period,

which portion shall be determined in accordance with regulation 9 or 10

of these ugulations.

t. (I) SIIb;eet to the other proviYons ~ thelc u,ulat~, t~

hniaI_ibooiooo.

ponion of the input III allowable as a e«:dit for a taa period ,n

accordl/loCe with paragraph (3) of regulation 8 of these: regulalions, shall

be equi vllentto such proportion of the said inpultlll ascorrespondsto

the proportion which the value of the said slIpplies referred to in

subsection (1) of section Z5 of the Act , made during that IIlI period

bears 10 the value of all the lupplies madedllringthat period.

For tbe purpmes of paragraph (I) of this regulation ;

(2)

(.) the value of exempt supplies shall be determined in the

manner applicable for the determination of the taxable value of

uuable lupplies;

(b) there shall be exduded from the value of the

supplies made by that pel'S(ln during that period-

the value of Iny supply of capital goods;

(i)

(il) the value of any supply which under or by virtue of

any provision of the Act that person makes to himself;

(iil) !be value of Iny 5Upply which is not made by I

lIJIable person acting as such;

(iv) the value of any supply deemed to have been made

by that person in terms of section 10 of Ihe Act.

-(3) The Commissioner may make such adjustments to the

values to be taken into account for the purpose of an apponionmentto

which this regulation applies as 10 him may seem reuonable for tile

purpose of exciudin& diSlonions on account of seasonal, extraordinary,

occasion al or incidental supplies.

(I) When: the supplies made during a tu. period do not ......... oIwo

include any supplies n:fcrn:d 10 in subsection (I) of scc:tion 2S of tbe Act ~ of

and where a partial credit for input lax for that period is due 10 be made, ... _

were il nOI for the provisions of paragraph (I) of rCllulation 9, in vinue

of paragrapb (3) of regulation 80hhesc regulations, tbe Commissioner

may allow as a credit such portiOtl of the input tu for that period as to

him may seem reasonable, and may, in aUo .. ing AICh ercdit, impose

such oonditiom and require sud\ security as be may deem appropriate.

(2) When: it ill VIown to the !l3tisfaction of the Commissioner

that the method of attributing inp!.lt tu laid down in regulation \l of

these regulations does DOl give a fair and reasonable result, he may

anow I n:gislcrcd person 10 adopt such other method as the

Commissioner may approve.

(3) In giving an approval iD terms of parqrapb (2) of lhis

Il:lUlation the Commissioner m.ay -

(a) require that the $aIlIC method shall continue 10 be used

for such period he may specify ;

(b) impose such other conditions and require such security as

be deems appropriate.

11 . (I) Within sill" months from the cnd ohny c:alendar yearthe ... 'i-"

Commissioner may by notice in writing require 01" allow a repered "or"'latuR .

person \0 whom a panial credil for inpul tu: has been allowed for any

tu: period ending during the said year 10 make aD adj~lmenllo the total

credits for input lIu: allowed for the tu periods endin, durin,lhe said

year, wlticb adjustment shall consist of the difference between the tOlal

·credits allowed as aforesaid and the credit resulting from an attribution

based on annual results.

(2) The credit resulting from an allribution based on annual

results means a proportion of tbe lotal input tax for the IU period$

ending in tbe calendar year in question.

(3) The provisions of paral"'phs (I ) and (2) of re,ulation 9

and paral"'ph (2) of regulation 10 of these regulations shall apply for

the fUrpD&C of an apportionment to which this rei\llation applies

prov1<led Ihat references in the .-id paragraphs to a tu: period shan be

construed as references to the tu periods endin, in the said year.

(4) The adjustment requested or allowed by means of a

notice served on a registered pe~ in aooordaoce with paragraph (\) of

this regulation shall be treated for all purpo5CS of the Ad as I further

credit for input tax, or as a further liability for output tu:, as the case

may be, for the t..u period immediately following that during which that

notice is served on that person, and shall be reported on the relati~e

return and accounted for accordingly.

(1 ) Fi tlnie n Pt! ~h ur minn tmiem lien. kaJendarj . 1-

Kummissarju jisla' b'aYVii. bil-miktub jehtiej Jew jippermelti pel'liuoa

rejist rall li lillla lkun tic permcss k,edilu parzj&li ghal inpUl/IU ghal ~i

tlnien la' luxa li jkun jaghlaq malui dik is-se na sabiex jaghmel

a~ustament ghall -kredili lolali ghal input/tu permessi ghal kull tlnien

la' luxa li jaghlaq malul dik is-sena,liema a~ustament ikunjik konsisti

fid-differenza be,n it-krediti 10lali permeSlii kif imsc mmi qabet u I.

kleditu li jirritulta minn attribuujoni baiata fuq ritultali la' kull sena,

(2) II -kredilu li jirritulta minn altributtjoni batsta fuq

ritultati la' kullliena !fisscI liehem mil-Iotalla' inpu//IU ghal kull tmitn

ta' taua li jaghlaq fis-scna kalendarja in kwestjon;.

(3) Id-dispoiinjonijiet ll1l-plIragrafi (1 ) u (2) tar-regolamcnt

9 u taI-paragrafu (2) tar-regolament 10 ta' dawn ir-regolamcoti ghandu

jitun japplika ghaU.~an ta' laqs;m fishma It jappHka ghalih dan iT-

regolament b'dan JUt tun refcrclWI fl-imsc mmija paragrafi ghal imien

ta' llUlIa ghandha tilqic:s bhala rderenza glial It ... U tm~n la' uuali

jaghlaq f dik is-xna.

(4) L-aUw;lament mitl ub ~w permess ta' avvit It ji~

notifikat Iil penuna registrala skond iJ-paragrafu (I) ta' dan iT.

regolament ghandu jitqies gtlall.ghanijicl kollha ta'I-AII bhal a kreditu

ullerjuri glial inpulllIX, jcw bl'lala pamv ullerjuri ghaJ OUlpUl flU, 5kond

il ·kat . ghat-tmien Ill' taua Ii jigi minnufih wan dalr. it-bnien li matulu

dalr. ]-awii jigi notilikal III dik i1-pel'$una, u ghandu jip rejislral fuq id.

den\lJ\Zja reiallivl u jiltiebed kont tieghu skond hekk .

(1) A fraction resulting from any computation made in

accordance witb these regulations.lhall be rounded up to the nearest

lira.

(2) ~Ie the amount of input tax which results to be not

alLowable as a credit pursuant to an apponionmenl made in acrordancc

witb regulations 9, 10 or 11 of these regulations is less than LmlO

multiplied by the number of months or pJlrt thereof ineh>ded in the tu

period or periods 10 which Ihat apportionment relates Ihat amount

diaD, DOlwithstanding the other provisions of these regulations, be

treated these as allowable as I crWit fo r input tu.

(I)

Where a registered person shows 10 Ihe IoIIlisfaction of

the Commis$ioDer that an amount due 10 him as consideration for I

IUpply made 10 another person has, during. tu period, be<:ome b.ad

and that output tax has bun paid or is payable by the said registered

pcrson in respect of that supply, that registered person may claim the

amount of Ihe u id output tax 10 be allowed as a deduction in addition 10

any olher deduction allowable to him in aceordance with the other

provisions of these regulations for that tax period or for such subsequent

tax period u the Commissioner may allow.

A claim for a deduction in respect of a bad debt shall be

(2)

subject 10 such dite<:tives 115 the CommiSSIoner may give 115 to the

circumstances in which it may be made and the documents or other

evidence that should be prodllttd.

(3) The recovery of a bad debt in respect of which a

deduction hu been allowed in terms of this pal'1lgraph or of. part of

such a debt shall. to the extenl of lhe amount recovered, be treated as a

taxable supply taking place /It the time the said debt or part therof is paid

and shall be accou nted for atrordingly by the pctl;(ln to whom Ihe

deduction h.u been 50 allowed.

IppuIIiIti .... , ,.;,s.Dipot\im<lIII,· t·t"'~ _ KMtiIio -

~ 6, Ill< Do". ..... 0{ I", .. "

MM _ ~

Mill>qIIlI-ta

.111< Go ... _ , . , . . . . , . , _

ijo uoI-<h< ... _ _