164 tal-1994

L. N. 164 of 1994

VALUE ADDED TAX ACT, 1994

(ACT NO. XII m' 1994)

VaI'W Added Tu Ad (Rerund ot ImpOrt Du ty on Tralnlnc SInd<.)

R~ul.tions . 1994

IN eJlercisc of the powers conferred by seclion 61 and 76 of the

Value Added Tax Ad . 1994. herein referred 10 as "the Ad ", the

Ministerof Finance has made the folklwing regulalions:-

I. These regu lations may be cited as the Value Added Tax Ad

(Refund of Import Duty on Trading Stock) Regulations. ]994.

Application for rdund oflmport duly on . tlldl hdd 0'1

J bl l~rm Mr 1994

Regulatio n 3

tt

/Refund 01 knpo1 Duly)

YaLoe Added Tu

DePARTMENT OF

VALUE ADDED TAX

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Terms used in these regulations shan. unless the context

otherwise requires. have the meani ng assigned 10 tt.em in the Ad.

J . (I) Subjed to Ihe oth", provisions oflhese regulations. any

person who carries on a business in Malla and who has made an

application for registration in accordance with and within the time limits

imposed by the Ad . may make an application for a refund of import

duty in an amount to be determined in accordance with these

regulations.

(2) An application for the purpose of these regulations shall

be mlde lo the Commissione r by nOl laler than tbe3ls1 Mard'!. ]995.on

the form prescribed in the First Schedule to the$e regulations in the caloe

of an application hy an applicanl. referred 10 in paragraph (]) of

regulation 5 of these regul ations and on the fonn prescribed in the

Seco nd Schedule to these regulations in the case of an application by an

applicant referred la in paragraph ( I) of regulation 6 of thesc

regulations. Or on such olher fono as may be approved by the

Commissioner and shall contain all the infonnation, details and

certifications and be accompanied by the statements and any documants

requi rd by Ihe said form an by these regulations.

Su.t~nllor small ... tai~r 5d!eme

VaLoe Added Tall (Refund 01 Import Duty)

DEPARTMENT OF

VALUE ADDED TAX

SMALL RETAILER REFUNO SCHEME

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Stock Refund Claim Oeta~ Form

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Slate~nl for main scheme

Regul ation 6(2)

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¥aloe Add&d Tax (Relunct of rnport Duty)1

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VALUE ADDED TAX

MAl N STOCK REFUND SCHEME

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Stock Dtlai!$ AS A! 31 ~..m- \99~

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FIFfH SCHEDULE

Rates 01 Refund or Import Duly ""ki on ~b held 01131111 DKanbn", I'"

Regulalion 6(3)

CA TEGORY A

bteol'rdund,).'"

{Goods on which Ihe European Union r.l\cot duly nnge$ from3'" 106.5% (both nles

inclusive»

dried fruil

inSlant coffee

recorded tapes

fibreboard

panels of vegetable fibre

prepared driers

hand 1001s

CATEGO RY B

Rate 01 ref'und, 10.5%

(Goods on which the European Union rate of duty ranges from 8% to 12% (both rales

inclusive))

panelsofplasler

prepared/preserved fish

prepared/preserved CT'\JStattans/moUusa

110"

oomputers (single U';oer)

phaTmIICI::utical goods

soups and brolhs

oomputers (multi user)

peripherals

CATEGO RY C,

btt of refund: 14.1 %

(Good$on which the European Union rate of dUly ranges from 13% 10 15% (both riteS

illClusive))

E:umples

starches (for retail sa le)

rOOm deodorisers

paints and varnishes

denial hygiene articles

shavi ng foam and g~1

glues (for retail sale)

insecticide etc (for retail sale)

upanded polystyrene

carbon paper

B

common domestic ceramic:wa re

COmmOn domestic glassware

ironlstu l tubes arK! pipe fitt ings

furniture fi ninp of base metal

spectacles, goggles, frames theretor

rm:asu ring instruments (h 'oold type)

insulating fin ings for elee , equipment

crust_ansImOl1U5CS (live, fre..h)

frui t prepared (not in airtight ront,)

animal food prepa rations

yarn (for retails8 le)

article$of asbestos cement

friction mate rial

ceramic tiles

g1au shcetslblocks

rubber tubing

ironlsteel tubes and pipes

ironlsteel structures

chains of base metal

rompreuon (h 'hold type)

office machines

rypewriter ribbons

requisi tes for outdoor sports

mat hemat ical inst ruments

prams and pushchain

elee. motorsltransformen

jams and marmalades

edihle vegetables prepared

artificial s~rup (retail sale)

underwear

envelopes

joists

spoons and fork s

razor blades

liq uid pumps

valves

sparking pl ugs

pencils

date stamps

writi ng in k

essocnti a! o ris

toilet soap

spices

food preparations

stuffed palla

sauces

pastes and pates

netting (base metal)

artificial honey, caramel (retail sale)

saddlerylhamess for ani mals

gym equipment

B

Katf 01' refund ' 17'1>

CATEGORY 0

(Goods on which the El,lrop:an Union ratc of dl,lty ranges from 16% to 16.2% (both

ralCS inclusive))

Eumpla

typewri tcrs

wordpro<:eS$Ors

piecegoods (fabri<;)

photographic cameras

""

CATEGORY [

Rateol'rd'und : 14.4""

(Goods on which thc European Union I'1Itcofduty r1lI1ges from2J% to25% (both rates

inclusivt:))

fru;t presel"lcd in aiTlight oonlainers

5avoury snacks containing cocoa

photographic chemicals/films

other articles of plastic

other articles of kat her

other ankles of paper

other articles of glass

irollfsleel household goods

irollfstcel sBn ilary good!;

other articles of base metal

bal1e ri es and a<:cumulal0T5

clee. applillnces (h'hoId type)

tilermonJelers and barometers

h'hoId cabinets (not exc. 75cm width)

light sets (Xmas Tree)

CarnivaVXmas decorations

ligh t fittings of plastic, leather , paper 0. tcxtik

sugar confectionery

dlQcolalc oonfC(1ionery

lubricating oils

otiler anicks of TlIblle.

art icles of cork

bed/table linen

made-l,Ip curtains

wood mouldings

aluminium structures

knives and scisson

goods-vending machincs

telephone apparBtlffi

breathing apparatus

ml,lsicaJ in stTllmcnts

combs , hai r slides and the like

ioe-cream

putty

B

.. ma

shampoo

'Y~

wallpaper

blankets

tents

white goods

twrglar alarms

bicycles

brushes

bUllons

ball point pe ns

fountai n pens

polishes

Ra~oI'l"trund : 30.7 "

CATEGORY F

(Goods on which the European Union rate of duty ranges from 30% 10 35% (both rates

inclusive»

(excluding goods falting under Category C)

Eumples

ai r<ondilionen under 6Kw

travellin& goods

wickerwork and baskelware

ornaments of plaster

OIher ceramic articles

magnetic tapes(unreoorded)

""ashin& preparatiQns

OIMr articles of wood

embroidery in mOl ifs

aniticial Dowers

compact discs '

&ramaptlOne rerords

pape r labels

outerwear

headgear

umbrellas

wi.gs

mirrors

ma&netic discs (unrecorded)

pllotocopyin& apparatuli

light fillings of plailing material

record players

casselle players/recorden

radio broadcast receivel"i

slide pro;eaorJ

smoking pipes

loudspeaken

amplifiel"i

video playe~l"«lOrdel"i

television cameras

b,_

B

pti"

microphone$;

footwear

cordless telephones

• does not include those con tai ning operating systemslapplication software.

CATEGORY G

Rateofmund :38.5'!1o

(Goods mentioned hereunder on which the European Union rate of duty applicabl e is

JO'Yo )

automobile/marine parts and engines

CATEGO RY H

Refund oldut,: 39.7'!1o

(Goods on which the European Union rate of duty ranges from 37% to 40% (both rates

inelusive»

elect rolyte replaocme nt drinks

drinks on a basis oflea . coffee or matt

imitation jeweUery

ornaments of base me tal

watches and clocks

ornamenl$ of w<X>d

carpets

CATEGO RY I

Raltol' rerund:61'!1o

(Goods on which Ihc European Union rate of dUly ranges from S8.S% to 60% (bol h

OItes incl usive»

ornamental &r1ic1e1 of Slone

ornamental articles of ceramics

lampsllighting fittings of glll$$. metal

glass for decoration

furniture

lead crystal

CATEGORY J

Rakolrdund : 69. I '!Io

(Goods on which the European Union rate of duly nngc:s from 65% 1070% (both rates

incl usive»

Examplt:s

fireanns

silverware

goldware

cosme lics

toilet pre panlions

television lieU

1I~

CATEGORY K: Rile of ...,rund 10 bit n kuLaltd ac:cordlll(t 10 duty ad ul lly pIlld,

~eued by dutieslndlor addition.llllt.'k!; ,,-hich would bit pIly. blt III 1995 whe...,

applicable , subj«t 10 the submlssolon 10 the Com m lM~r or Invokft stlmpN by

C ",torm, or """h O'JotMr dO<'Ummlary tvldrnn: as may tN: ...:uptable to him .

(Goods o n which duly is payable by weight)

E.ump&8

Milk/cream (liquid , nol conI. added sugar)

Other milk/cream (liqu id )

U nmanufactured lobacco (ind. use)

Othe r unmanufadured lobacco

Other manufactured 10bacco

Pipe tobacco

For ind . prod. of cigarelles

For ind . prod . of cigars, CIC

Che wing lobacco a nd snuff

Cigars. cheroots. cigariUos

cheroots and loscano IYpe

Olher cigars, cigarillos

Ciga relles (imported)

Portland cement

White

O ther portland <:emenl

CATEGORY L: Ri le crmund 10 tN: calculated accordi ng 10 du ty adual1y pIlJd.

decn:titd by dutiH .nd/or additional IHits \O'h k h would he pII)'ablt in 1995 w!>ere

applicable, illbjtct to the ~lIbmlSlilon 10 tht CllmmlSliloner of In"om stamped by

Customs , or such othl'1' documtntary e" idence as may be acuptab'" to him.

(Goods on wh ich dllty is payable by YQlume)

E.umplt5

Beer

In ""lIles or lins

Olher bo:er

Wine

Sparkling

Still (containers two li l...,s o r less)

Slill (other)

Vermouth (ront . 2 litres or less)

Other vermoulh

Whisky , rum. gi n. liqueurs

B

IIM

CATEGORY M: Rau 01 !'dum! 10 M calculaled IKCOf'dlnllo duly KlwJly pajd.

d~ by dlltlts and/or additional ~vlH wk!c:b wOUld M .... yabk iIIl99S WMOl'

appllal . . , subject to tM submlslJon 10 the ConunlMiofM,r oIln voka lUmped by

C..stoms, or suc:h OIMr docllonentary t~ldellft as may bit IlCetptablt: 10 him ,

(Goods on which the rates of dut y for goods of the Ellmpe.tn Union and OOn European

Union origin are the same)

Buller

BiicuilS, cakes, pasnies

~,......

Lighters

~., .. ~t>fl~",;,. - K..m;.

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""""". IN Gow...-..r _""~ ,.,. ..

I'f<u 16< - /'n" JIx

(1) Bt a hsara ghad-dispotinjonijiel I-ohra la' dawn ir-

regoJamcnti, persuna li tiUeSli~~ i negozju r Maha u 1i lkun persuna li

applikal sabieJlliii rc&islrala skond u m·limil; tai-imien impolil m-All,

tista ' tapplika shall·hlas Iura ta ' dazju la' importazzjoni rammonl li jiii

slabbilil skond dawn ir-regolamenl i,

(2) ApplikanjOfli maghmula ghall-ghanijiel la' dawn ir-

regolamenll ghandha ssir lill· Kummissarju sa mhu~ aklar lard mill·)1

11' MaTZu. 1995 fuq il-fonnola preskriua fl-Ewwel Skeda li lins.:ab ma '

dawn ir·rcgolamenti m-kai la' appJikaujoni minn applikBnl li ghalih

jirrderi il-paragrafu (I) la..regolament 5 la' dawn ir-regolamenli u fuq

il.fomtola preskrilla fil-Tieni Skcdali tinsab ma' dawn ir-n:golaln<'nli

m-kat la' applikazzjoni minn applikanti li gbalih jirrderi il-paragrafu

(I) tar-rcgolament6 la' dawn ir-n:golamenli jew fuq kull formola oI'Ira

kif jim' japprova I, Kummissarju u gbandu jkun fih~ iHag.hrif, den alii u

ten;fikw:jonijiel kollha, u jinlehmtu maghha d-dikjarazzjonijiel u d,

dokumcnll mel'llic&" $kand dik iJ·formola u dawn ir·regoliItnCnli,

4, Ghandha lin lehemei ma' I-appli kaujoni m5emmija fir-

regolamenl ) la' dawn ir-regolamcnli dikjaraajoni fej n ji&u elenkali

dawk l-otieui li min i_pplika jkollu bhala hainkl kummcrtjali 61-31 la'

Oio:'cmbT\l , 1994,1; Ikun Ilndika n-nefqali min japplika jkun gbamel biu

akkwl511 dawk I~elti, u formulala bil-mod preskrin fid·

dispotiujonijicl l-ol'lr~ la ' dawn ir-regolamenti

lida ghall·ghanijict la' dawn ir-regol amenli, og&eni mitmuma

bhala hatniel kummertjali minn applikanl

(a) gbandham jinkludu batnict kummt rtjali 1i jkunu

proprjcIA la' l·appl ikant u li jkunu qcgMin jintammu b'kunsin na

minn pcrsuna obra

(b) bla IIs.ara gI'Iad-dispoZizz;oni laI·paragrn.fu (~) la' dan ir·

regol.menl, ma pandharru. jig.. inkluti bu nicl kummcrtjali

mitmuma b'kuns;nna mill·applikanl u li jkunu proprjct~ ta'

pcrsuna ohra

(~)

gIlandhom jink.ludu oggctti mitmuma b'kunsinna mill·

appl ihnl jekk ikunu jagllmlu parti minn bainiel kummertjali

proprjcl~ ta ' pcrsuna li ma jkol1hiu POSIII' negozju rMalta u }ekk

l>OUctti jkunu oUctti imJXlT1ali li fuqham I·applikant ikun hllas

dazju la' imponazzjoni.

.5, (1) Mela min japplih jkun bcjjicgl"l bHmnul u meta l' gI"Iadd

tOlali tan,ncfqiel indikali fuq id-dikjarazzjon; msc mmija fir·regalament

4 ta' dawn ir·regQIamcnli ma IkUIlll la' [klaT minn tJetin cif lira -

<a) dik id-dikjarazzjoni gbandha ssir fuq il·formola

pre$kritta fit·TIdet Skcda li linsab ma ' dawn ir·rcgolamenti ; u

(b) bla hsa ra gball·limilazzjoni preskri lta fir·regolamcnl 7

la' down ir'regolamenli, il·blas Iura li gbandu jintalab n·

applikazzjoni g1Iandu jkun I-ammonl komputal billi limmoltiplika

i\·\OIal lan-ncfqa lal·1'\atnH:1 kummertjali rapportal; rdik id·

dikjarazzjoni biT·rata (hawnhetk itjcd il quddiem rdan ir·

regalamcnl imsejjah ~ ir·rala la ' hlas Iu ra " spctifikata favvit li jigi

pu bblika t fiI·Gazzclla st ond ;I· kategorija tan·ncgo~ju la' I·

applikanl

lida mela n·n.cgozju ta' l·appHkant ma }ilqu talll waMa

mill·imscmmija kategoriji jew jaqa' lahl i!jcd minn kalegorij a

waMa , iT·rata lal·blas Iura gl'Iand/ullkun iN ala applikabbli gbal

dill; il' katcgorija la' negozju elenkala fl·imscmmi avvi! 1i 1·lifsira

lagl\ha Ikun I·eqrcb gban ' ncgozju ta' I,appl ikant,

(2)

Il·Mini.lru jista' jabtar kul] ufrlttjal pubbliku u kuIJ

cerlir~d public QCCOUnt.a1ll biex jgbin jagl'lmel elenku tal·kategori: a ta '

negozju u tar.rati appliklbbli tal-hlas Iura u biex igib I-informazzjoni

mehtiep u biex jaghmel I·invesligazzjonijiel nctessarji u kull pcrsuna

hekk mal'ltur~ gII andha, fil-qadi tal·fun~jonijiel imsc mmija u bla I'I san

gl'Ial xi limitazzjoni imscmm ij a fiI·b:ara , Ikun inraltata gIl all·gIIanijiet

kollha la ' I·Att U la' Ki lip ohra I. ghandha ,·sctgl!at vWiti fiI·

Kummissarj u, eskl uZi I-sclgl'lat rnogfItija bis-u.bl'la la' l-artikolu 42 ta' l-

An , u bla llsara &hall·obbligazzjonijiel impoosti fuq il· Kummisurju bl -

An.

6, (I) Id-dispotizzjonijiet la ' dan ir-regolamcnt japplik aw glial

applihz:zjoni maghmula minn applikant li ma tkunK pcrsuna li gIIaliha

jappl ika r·regolament 5 la' dawn ir·regolamenli.

(2) Id-dikjaruzjoni mscmmija fi r· re80l~ ment 4 la' dawn ir-

regoiamenl, gIIandha ssir fuq il· formola pred: rIIta fir- Raba ' Skeda li

ti ruab ma dawn ir-rcgoiamc:nti u gbandha tinq&$llm rtewg panijict

(a) 1-.e~1 parli li Ikun Ielenka l-<>tielli li kjc,nu imporlali

iewwa Mal1a H ruqhom ik un Ihallasdazju la' importazzjoni,eskluii

Ki oti:~ tti li kienu utali fl-assemblaU, produajon i Jew manifallura

ID' oUelli f Maltajcw li kienu o'mod ichor mitmuma fi Slal iehor

barra minn da k li fi h kienu iew importali; u

(b) il-lieni part i li Ik un Iclcnka oggclli ohra ;

(l) L-<>Uelli li jinsaw elen kali fl-.ewwd ~n i la' dik id-

dikia~oni ghandhom ikunu analizzali fid-diversi kalecoriji la' partili

spetifikali IlI -Mames Sked3 li linsab ma' dawn ir-regolamen t;

[wa null kat rejn O~II mhUK imsemmi espreuamenl fxi

wahda mill·imsemmija hlegoriji. dak I-oUell jilqies li jkun jaqa' laht

dik il- kalcgorija H I·Kummi ssarju jisla' jidhirlu Kieraq.

(4) L-ewwcl parti la ' dik id-dikiaraujoni gIIandha

liddislingwi bein oUe n i importali mill_appIi kan l u <>Uell i ohra u. fil-

kaf la' I-allhar, ghndhom jiiu indikali I-penuni li minghandhom 1-

applihnl ikun aU ... ·isla I-oUelli.

(S) Sla Mara ghallimitaujoni preskrina bi r-rcgolamcnl7 la '

dawn ir-regolamen li. il-h las Iura H ghan-du jintalab fl-applikazzioni

ghandu ikun: is-$Omma la' I·ammonli komputali billi limmollipli ka n-

nefqa la' kull kalegorija la' oUelli mnittJa fl-.ewwel parti ta' I·

imsemmiia dikjarazzjoni bir-rala li Ikun Ighodd ghal dik il-katcgorija

skond il-R ames Skcda li linsab ma' dawn ir-regolamenli, itda fein 1-

OUelli mniHla fl-imsemmija I-ewwel pani la' din id-dikja razzjonijkunu

kOllha kemm huma oU.e lli li , mela kknu iew importal;, kienu ~etti

Jhar-rala la' duju ta' importazzjoni bir-rala spetilikall 111'11 1-

inleslatura 'Generali' lil·kolonna ' Rata la' Dazju' lal·Tarirfa lad·

Dwana. id-duju allwali mhallas mcla I-imsemmija oUelli jkunu J:ew

importati .

1llC' application referred 10 in regulation 3 of these regulalions shan

be aooompanied by. statemenlli5lina the goods held as trading $lock by

Ihe applicant as on 31 Dcember 1994. showing the COIit al which the

applicant had acquired the ~aid good~ an d drawn up in the man ner

prescribed in the othe r proYisjons of the!iC regulations

Provided that for tM purposes oftilese regulations. goods Mid

as trading stock by an applicant

(a) shall include trading stock belonging to the applicant and

held on consignment by another person

(b) subject 10 the provisions of paragraph (c) of this

regulalion shall nOl include trading stock held on consignment by

tile applicant and belonging 10 another person;

(c) shall indude goods held On consignment byt heappli""'n t

if they form pan of the trading SlOe!; belonging to a p"rson who

does not have a place of business in Malta and if the goods are

imponed goods on which the applicant paid impon du ties.

!S. (I) Wberethea pplicant iuretailerandwherethe totaloflhe _

c;)sts shown on the statement rderred 10 in regulation 4 of the$e -

regulations does not exceed thiny thousand li ri _

(a) thc said statement shan be drawn up On the form

prescribed in the Third Schedule to these regulations ; and

(b) subject to the lim itation prescribed in relulal;on 7 of

these TCIUlalions. the refund to be claimed in the application shall

be the amount obl:aincd by multiplying the tOlal cost of the trading

sta<:tr. repoTTed in the said statement by the ra te (he reinafter in this

regulation referred to as the Wrate of rdund specirted in a notla

H

)

to be published in the Gazelle with respe<:l to the ""'Iegol)' of

business of the applica nt

Provided thal where the business of the applicant does nOI fan

under any of the said categories or falls under more than one catclory

the nlte of refund shall be the nlte applicable to that categol)'of businew

listed in the said notice whoM: description is closest to the business of the

applicant .

(2) The Minister may appoint any public offIcer and an y

certified pu blic accountant to assist him in the drawing up of a li,t of

categories of bU$iness and of the appropriate rates of refund and to

obtai n the necessal)' infonnation and cany out the neCCMIII)'

investigations and any p"rson 50 appointed wH. in the p"rfonnaDf;C of

the said functions and subjec1 to any limitation contained in the

appointlTlCnt. be treated for an purposes of the Aa and any other Law as

having the plTNCl1i vested in the Com missione r. excluding the powen

conferred by section 42 of the Act, and as being wbjec1 to the

obl igations imposed on Ihe Comm issione r by the ACt.

(\) The provisions of Ihis regulation apply to an applicatio n M .. nlCho ....

made by In applicant who is not a p"rson to whom regu lation 50f these

TClulations .ppli.".

(2) The statement referred 10 in relulation 4 of the$e

regulations shall be drawn up on the fonn prescribed in the FOlIrth

Sclledule to these regulations and $hall be divided into tWO parts:-

(a) the first part jisting 100<!J!; wh ich were imported into

Malta I nd on which impon duty was paid, excluding any goods

whicll ilau been UKd in the assembly. production or manufacture

of &QOds in Malta 01 OIherwi:IC held in a stlte othe r Ihan that in

wllid! tlley ilad been imported; and

(b) the second pan listing olher goods.

(3) The 1000000s listed in the first pan of the said statement

shan be analysed into the different bands if ite ms 5p"cified in Ihe Fifth

Schedule to these Relulations

Provided that in any case where an item is not expretsly

covered by any of the !laid bands. that item shall be deemed to faU under

such band as the commissioner may dt:tennine.

(4) The first part of the said st atement shall distinguish

between goods imported by the applican t and other goods and . in the

laller case. shaD indicate the persons frum whom the applicant had

acqui red the goods.

(5) Sub;ed to the li mitation prescribed in regulation 7 of

these regulations, the refund 10 be claimed in lhe applicalion shall be

lhe sum of the amounts obtaint:d by multiplying the 005t of each band of

goods reported in the fifSt part of the said stalemen t by the rale

applicable to that band in terms of the fifth Schedule to these

regulations. but where the goods listed in the $lid firs! part of this

Slatement consist wholly of goods which. on Ihei r importation. wue

subject to import duty at the rate of duty specified under the heading

'Oeneral' in the column ·Ra.e of duty' of the CUStoms Tariff. the actual

duty paid on the importation of the said goods.

( I) Where the total cost (hereinafter in this regulation

refe rred 10 as tile ~clai med cost ~) of the goods reported by an applicant

in the statement rdem:d 10 in the prea:ding regula lions e ~ceeds by

more than fifteen per cent tbe tOlal COSl (bereinafter in this pangraph

A d So_ XVIII of

referred to as Klhe income tal! oost- )ofthe trad ing Mock as reported in

or tace lher ...;th the lalest return of income submilled by Ihe 31

Ck.:lober. 1994, to the CornmiSlionc:r of Inland Revenue for the

purposes of the locome Tax Act and. where applicable. the Tax

Management Act , 1994, the costs by rderence to which the rate of

refund is to be com puted and claimed fo, the purpose of these

regulations shall be: redueed by Ihe proportion which one hundred and

fifteen percent of the income lax COSI bears to the claimed cost.

(2) Whe re the applicant has not. by the 3] Oetober, ]994,

report ed hi s trading stock for any financial year 10 the Commissionerof

Inland Revenue. no refund may be claimed under these rcgulations.

(3) Paragraphs (I) aBd (2) ~ this regulation shall ~t apply

whe re an appliQ Iion re fers 10 a business whose fim finanCial year

ended o r end$ on a cbte laler that the 31 Decembe r . 1993.

(4) Paragraph (I)ofthis regulation sha~] ~ I pply ... her~ the

applicant proves to the satisfaction of I.be ComO!llSlOllCr that dunng a

finalKial year subsequent 10 that 10 which the Jaid Ia~esl return refers.

he acquired trading stock for I~C purpose of a n~w ~s,"eS$out]e! or for

commencing a new line of bUSiness at a cost whIch 11 at leaSt eqUIva lent

10 the e~cess of the claimed ~ost ove r one hundred and fifteen perce nt of

the income tu cost.

(] ) Every application and every statement acco mpanying an

application shall be signed. on each sheet thereof, by the registered

person, or. in the case of a body of persons. by a principal office r of that

body of persons and by the person responsible for the book-keeping

functions of the business of the: applicant .

(2) Where the amount claimed as refund in the applica tion

exceeds fiye thousand Ijri the statement refcrred to in regulation 4 01

these regu lations shall be ceni rled by a cenified public accountant and

audi tor in the manner specified in the Second Schedu le to these

regulations.

A...-- '"

Every application shall be accompanied by In luthori$ation

signed by the applicant authorising the Com missioner of Inland 1 ' .. 10Il00

~eye nue. to furnish an y in.formation in his possession relating 10 ~ .~~

mformahon ded ared or reqUIred 10 bedttlared by the I pplican t fOf"the

purposes of these regulation s which the Com missioner for Value Added

Tax may request for the purpose of verifying the said information.

10 . Upon the recei pt of a full and oomplete application in N"';"'of

accorda nce with these regu lations the Commissione r shall issue a notice reccipI of

to the applicant indica ting the date (hereina fter in these regulations oppIo<aIIoI>.

referred 10 as thc application date) on wh ich the application was

received by the Commissione r, the amount claimed as a refund and the

break oown of the !NIid amoun l in lo the three ponions refe rred tn in

regulation 11 of these regulations.

Malli jirCievi appli kazzjoni mimlija kif supposl skond dawn ir·

>wIil",*,," tlu"

regolamemi , il·Kummissarju ghandu jollrog avvit lill· appli kant li fih

juri d-data (hawnhekk iijed 'il quddicm imsejlla '"id-dala la' I·

appli kazzjoni") meta l-Kumm issarju jkun irCieva \_applikazzjoni, 1-

ammont millub bhala hlas Iura u !'Iqassim ta·l·imsemmi ammon! fit·

tliet porzjonijiet imsemmija fir-regolament 11 ta' dawn ir·regolamenti.

t I. Bla hsara ghar·regolamenti 13 u lot ta' dawn ir-regolamelll; , \_

ammont mitlub bhala 1I1a~ Iura minn applikanl 1i jkun ireieva I·avvit

im semmi fir·rcgolamcnl 10 ta ' dawn ir-regolamenti ghandu jithallas

mill-Kummissarju kifjidher hawn taht

(a) ghoxri n fil·mija ta' I-ammom millub bhala hlas Iura

ghandu jilhallas mill- Kummissarju ghan·nom ta' I·appli kanl lill_

Kummissarju tat·Tau; Intemi u ghandu jitqics gha\1-ghanijie!la' I-

Att dwar it-TaJtu fuq I-Income u I-An ta' 1-1994 dwar I·

Amministrazzjoni tat -TuH kif jidher hawn laht

(i)

I-imsemmi pagament ghandu jitqies bhala pagamenl

ta' arretrati ta' taxxa fuq I-incom .. doVUla mill·applikant fid-

data ta' daLe i!-pagamcnt;

(ii) fejn ma hemmx arretrati ta' tax~a fuq I-income

dovuli mill-applikanl fl-imsemmija datajew sa fejn I-imscmmi

pagament ikun itjed minn dawk I-arrelrati, il-pagament

ghandu jilqic~ bhala pagamem la' taua provviiorja akkonlla'

I-applikant;

(b) hamsin fil-mija la' I-ammonl millub bhala hi"" Iura

ghandu j ithalla~ lill-applikam fi :i:micn tliel xh ur mid-data la' I-

applikazzjoni;

(c) tletin fil-mija la 'I-ammonl millub bhala hlas Iura ghandu

jithallas lill-applikant sa mhux aklar lard mill-)I la ' Manu, 1996.

Subject to the provisions of regulations 13 and 14 of these R<'-l.

regulations. the amount d aimed as refund by an applicant who is served

wilh a notice referred 10 in regulation IQ of these Ttgulati"n. sh all be

paid by the Commissione r in the following manne r

(a) twenty pe r cent of the amount claimed as refund shal be

paid by the Commissioner on be half of the appl icanl to the

Commissioner of Inland Revenue and shall be accounted for the

purposcsof the Income Tu Act and theTax Mange mc nt Act 1994.

as follows

(i) the said payment shall be treated as payment of

arrears of income tax due by the applican t on the dale of that

payment;

(ii) wh ere no arrears of inoome tu are due by the

appl icant on the slI id dllte Or to th e extent that the said

payment uceeds such arrears, the payment shall be Ireated as

payment of provisional tax for the account of the applicant;

(b) fifty per cent of the amount clai med as refund shall be

paid to the applicant within three months from the application

date;

(t) Ihiny per cent of the amount claimed as refund shall be

paid to the applican l by not later than the 31 March. 1996.

The CommiS6ioner may request any applicant to give such y.rillwioo.

11. information or clarifications and to produce such impon documents.

purc:hasc invoi~ , Il«O\In\S and other records relating 10 the tnuing

stock of that applicant. and maycarryoutsuch invcstiga tions . as he may

decm ne«ssllry for the purpose of de termining or verifyinl the

correctne$S or otherwise of the allK'Unt due or paid as a refund 10 that

applicant in accordance with these regul;;.tion~.

U . (I) Notwithstanding the other provisions of these

regulat ions, where it results to the Commiosioner at any time that any

amount claimed as refund or paid by the Commissioner in aocordanoe

wilh these regulations has nOI been properly computed or that it was

com puted on the basis of incorrect in formation , the Commissioner may

revise the amount and. subject to paragraph (2) of Ihis regubtion. any

aoount ... hid! rQults 10 haye been uvessively paid by the

Commi$Sioner shall be repayable by the applicant to the Commissioner

within thirty da~ from the date he is $oerved with a notice by the

Commissione r requesting the said repllyment ,

(2) Where the revisio n is occasioned by information whieh

resulli to h~ve been grossly misreported, the relative application for a

refu nd shall be treated as having been invali dly made. and 00 refund

shall bedue to the applicant. and any amounl pa id by the Commissioner

shall be repaid by the applicam to the Commissioner in full and

immed iately upon a demand by Ihe Commissioner.

(3) Any pc~n signin, or oe rtifyinll any application which

raulli 10 be in valid in te rms of paragraph (2) of this regulalion shall be

jointly and seve rally liable wilh the applican t for the repayment due by

the applicant.

(4) Where any false or incorrect statement Or elaim

constilutu an offe nce under the Act or an y other law. the liability to a

repayment in terms of this regulation shall be without prejudioe to any

~ability for any penalty which may be impoied for the i3id offence.

Il-Kummissarju jista' jitlob lil kull min japplika li jaghti dak it- V.rifik •.

laghrif jew dawk il_kjarifiki u li jgib dawk id-dokumenti la'

imponazzjoni, falluri ta ' xiri, konteW u ncordr ohra li jknllhom

x'j aq'mu mal.hainict kummertjali la' dik il-persuna, u jiSla' jaghmel

dawk l-invesl igazzjonijiel. hekk kif jista' jqis li jkun mehtieg sabiex

jiddetiedi u jiwerifika kemm ikun jew ma jkunx korrett I-ammont dovut

jew imhallas bi hlas Iura lil dik jJ·persuna li Ikun applikatskond dawn iT-

regolamenti.

( I) Minkejja d-dispozizzjonijiet l-ohra la' dawn ir- Rent;oai

regolamenli. mela jirrizulla lill·Kummissarju rkull zmien li xi ammonl ... ·hl .. I~".

mitlub bi hlas Iura jew li jithallas mill·Kummissarju skond dawn iT_

Tegolamenti ma jkunx gic komputal sew jew ikun g;e komputal fuq bati

la' laghrif mhux korrett, il- Kummissa:rju jista' jirrevedi I-ammont u, bla

hsara ghall-paragrafu (2) ta' dan ir·regolament, kull ammomli jirrizulta

li jkun thallas tejjed mill-Kummissarju ghandu jeTga' jithallas minn dik

il-persuna li tkun appJikat lill- Kummissarju fi zmien tletin jum mid-data

mela jinghal3 awiz mill-Kummissarju li bih jitlob li jsir dak il-hlas Iura.

(2) Mela r·revitjoni ssir minhabba flaghrif li jirrizulta li ma

jkunx tW8ssal sew, iHalba relattiva gh all -hlas luraghandha titqies bhala

li tkun sarel hatin, u eMa hlas Iura majinghata lil dik il-persuna, u kull

ammonl imhallas mil1·Kummissarju ghandu jithallas koLlu Iura mill -

applikant Iill-Kummissarju miU-aklar (is u fuq talba tal-Kummissarju.

(3) Kull persuna li tiffirma jew lictertifika xi applikazzjoni li

lirrizulta li tkun invalid a skond il·paragrafu (2) ta' dan ir-regolament

ghandha tkun responsabbli solidalmenl mal·persuna Ii tkun applikat

ghal dak il-hlas Iura li ghandu jsir mill-appli kanl.

(4) Meta xi dikjarazzjoni jcw ta!ba li Ikun falza jew mhix

korretta tikk05lilwi ~xi Teat skond I-A tl jew xi ligi ohra, l-obbligu tal-hlas

Iura skond daD ir-regolament ghandu jkun bla pregudizzju ghat kull

piena li li51a' titwahllal ghal dak iT-real.

An application for a refund in KOOrdancc with these

regulations shall be made on the condition Ihatthe applican t will make

a reduction in !be p~ . which shall be fairly commensurate with such B

refund. otherwise chargeable by him on and after 1 January. 1995 for

the sale of goods in rcspect of which the: refund is claimed and the failure

of an applicant to make such a reduction shall nullify the application and

any amount paid by the Commissione r in terms of the i3id application

shall be repaid by th e applicant to the Com missioner in full and

immediately upon a de mand by the Commissioner.

B IlS5

FI RST SCHEDULE

Ap,"nllon ror rd'und flIlmporl dui)' 011 ,,*00::1< bdd 011

3 151 ~"nber 1994

Regulation 3

-

DEPARTMENT Of

Vap, Addad Tax (Relund cl Import Duty)

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VALUE AOCECI TAX

.

SMALL RETAILER REFUND SCHEME

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