161 tal-1994

L.N. 161 of 1994

VALUE ADDED TAX ACT, 1994

(ACT NO. XII OF 1994)

Value Ackkd Tu (Supplia by Publk Authorities) Regulations, 1994

IN eJrerci~ of tne powe~ conferred by wbsection (3) of section 6

and by section 6 1 of the Val ue Added Tu Act. 1994. hereinafter

referred to IlIi ~tne Act ~ • the Mini$ter of FinIJ'ICC: has made tne foliowing

regulations:-

I. (I) The~ regulations may be cited as the Value A dded Tax 0...-.

Act (Supplies by Publ ic AUlhorities) Regulations, 1994.

(Regula tion 3)

SECOND COLUMN

FIRST CO LUMN

lnlem ationalscheduled and charter transportation

Air Malta Company Limited

Domestic scheduled I nd charter transponation

Retai! travel outlel5. lour ope",lions, tourist

handling activities hOlel operalions and similar

activities

Private patrol boat hire

Armed Fon:cs of Malta

Private hdicoptcrhire

Inspection of ships' hulls' by divers

Security duties with banks and similar activities

Private hire of equipment

Production and $aleol numismaticooins and medals

Central Bank of Malta

Provision of Meteorologieal Services

Civil Avia tin Department

Correctional Services Departmen t Book binding and sale of bread

Fees paid to lega l referees appointed by Ihe Court

Courtsof Law

Sale of goods in bond

Customs Department

Sale of impou nded motor vehicles

English language courses

Department ol Education

Acwmmodation for visiting youths and students

I IN

liospitatiPtion and treatment of foreign patients

Department ofHeahh

Pathologica[ and Rldiologicalln vesligation~

Sale of drugs and vaceine$

Hireof ambulances

Sale and cleaning of Vlve sites

Department of Industry

Laboratory anal)'$is . testing for $tandards and

;uuing of ce rt irK"ates for c ~ported goods

Giving te<:hn ical advice in con nection wilh

Ie<:hnical Pfoblcmsto private industries

Department of Infmmation

Printing services to Government Departments and

Paraslatal entiticl

SaleofGlQClle and otber publicatioM 10

Government Departments. Paraslatal en litesand

Ihege neral public.

Department of Posts

Sale of teleeards

Collection oftclephone payments on commission

basis

Enemaha Corporation

Energy

Malta Orydocks

Ship repair. shipbuilding and si milar activities

Malta Government Investments

Holdi ng investments as agent for the

Limited

Governme nt

Maha [ntematina[ Airport

The development of non·aeronautical activitie$

including relaili ng . advertising and passenger·

oriented products and serviees

Ma[ta Investments Management

To promote. throogh investmen t. priority

cconomie5e<.1on 1$ defined by the governmen t

Company Um itcd

with the ultimate objective tost imulate private

investment

Ma[ta Maritime Authority

Opera tion of Marinas in Malta and GoU!

Ma[tl Shipbuilding Company

Ship COf15truction and otber structural engineerinll

Lim ited

.... o rb

Master Antenna Li mited

Provision or us.e of an amenna 10 radio licencees

Medigain Limited

The importation. storage and distribution of

milling wheats to flour mills and feedVains to

manufacturers of animsl feeds

Medi te rranean Confere nce Ce ntre The hiring of conference and exhibition halls

The provision of catering for recept ions and

banqueting held in hoti5e

The organisation of thealre activiles and cullural

pcrfonnances

The operation of a cafeteri a

B

Med Serv Limited

Providing services 10 foreign companies in the oil

indumy as a Iogi§lic Suppon Base

Provision for storage of materials imported by

clients on the basis of Iransil Irragements or

temporary importation arrage ments

Shipping of these materials tooffshore locationsor

re-exportation tOOl he r locations

Shi ~handlingservices to offshoTC locations

The provision of !lerviocs from local subcontractors

both Io<;aJly and overseas

The provision of clearing and forwarding sel"'lkes

Assistance toapalriates in transit through Malta,

including hotel bookings, ticketing, casb advances ,

and similar!lervices

Cash advanceli to ship's masten, rig manageD and

people in transil

Mid-Med Bank Limited

Financial Services including ban kingserviocs as

well as other se rvices re laled to the stO(:k market

and the managemen t of investment funds

MinistryofFood, Agricultureand Saleofmilk pwdcr

Fisheries

Quanntim: Fees

Sale of vege tables

Sale of livest(l(k and manure

Sale of dairy produce

Sale of decorative trees , planu and shrubs

Sale of fruit trec:s and vine rootings

Sale of floweD

Saleoffruit

Sale of eggs

Sale of wheat and straw

Sale of fishi ng equipm ent

Sale offish

Services to Ih ird parties of bowscr waler

Services to third parties of grafting. pruning and

sprayi ng

Rent of cold Slorage facili ties

Sale of ice and cold stOrage facilities

Services at Civil A ba ttoir

Ministry of Home Affairs

Provision of resident ial and nursing eare

Provision of telphonieeommunicalions

Ministry for the Environme nt

The department act ascontJ'1lctOr for cleaning

services to Local Counci l1i

Sale of composl

Sale of te nder documenu

RepaiB 10 dp.mages

Carpentryworks

Hiri ngofplant and vehicks

Metal trades ,ood$

Repairs toplanl and vchicles

Saleorprinu

B

Sale of prepar~ food prepared by stooenlli as pan

Offic:eoh he Parliamentary

of tJ\c,i r daily trainin&

Sel.:retary to!' Tourism

1be provi§ion of accommodation facilities tOSllKient

groups and lOindividuals

Telemal tH Corporation

The provision of telecommuni cations services

n.c production and dist ribu tion of lap water ,

Water Services Corporation

o.,,'."" N '" lop.

,. u · • ~ to, .

... I.' ~hof","'njnoi . 1boIiljo

lppollblital ....... D_

MiIt!oocft

Ia!.(' ...... _ _

ft.~

Terms used in Ihelie regulations shall , unless the OOfl teJrt , _ _ .

otherwise requires, have the meani ng assigned 10 Ihem by the Act .

The canying on or carrying out by a public authority specified

in the first column of the Schedule to Ihese regulations of the activities

specified , with respect to that authority , in the second column of the said

schedule dialt , for all the purposes of theAC! , be deemed to constitute

an economic activity of the said IUlhori ty.