190 tal-1994

I .. N. 190 or I~

VAI.UE ADDED TAX ACT, 1994

(ACT NO. XII OF 1994)

VaJlIt Add"' Till!< Ad (Refund or Import Duly on Tudlog Stock)

Rq ulllliorul , 1994

IN CJcrcise of the powers conferred by $eCtion 61 and 76 of the

Value Added TlUI Ad , 1994, herein refe rred 10 as Mlhc Act ~. the

MiniMc l of Finance has made the following regulalion$: -

I. ThclC regulations ma y be cited as the Value Added Tu ACI

( Refund of Impon Duty o n Trading Stock) Regulations. 1994.

Dawn ir-r~golam~ntj jislghu jiiISCjhu r-Regolamenli la' 1-]994

dwar I-A ll dwar Taua fuq il- Valur Mitjud ("Ia~ Iura la' Importazzjoni

ghall-Maini" t Kummertj ali),

Applintlon for m llnd of lmpol1 d uty on slQC:k held on

31st Dec:tmbu 1'.194

R~gulal ion 3

W

(Refund 01 ~ DJly)

DEPARTMEN T OF

Vak.oe A dded Tu

VALUE AOOEO TAX

MAIN STOCK REFUND SCHEME

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13 16

THIRD SCI-t EDULE

Statrtnornt r .... small retailer scheme

Regulation 5(i)(a)

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Valoe Added Ta" (AeII.rd 01 h1por1 CUyl

DEPARTMENT OF

VALUE AOOEO TA l(

SMALL RETAILER REFUND SCHEME

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S toct. Rerun<! Claim Deta~ f orm

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Stal~lIRnl ror main .!Cbe-me

R~gulalion 6(2)

VaUe Added Tu IFIehnI 01 ~t DAy)

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DEPARTMENT OF

VALUE Aooeo TAX

MA.lN STOCK REFUNO SCHEME

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Slock Refund Claim 0.1111 Form

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T erms used in these regl,lLat;"ns shall. unless tile COllie" ,

otherwise requires, have tile meaning assigned to them in the Act.

ItIIln QI Refund "'Import Duly paid on Slocll.ll Mid on 3 1st J>tct,mbtr, 1994

RClulalion 6(3)

CATt:GORV A

Rale ofrdund:3.S7 <i>

(Oood50n .... hich the European Union raleof duty range.!; from 3% 106.5% (both ratt$

indusive»

Eumples

dried fruit

instant coffee

TtcOrded tape$

fibreboard

panels of vtltlable fibre

prepared dl'kn

hand tools

C ATEGORV B

kaleGCmund: ' .5"

(Goods on .... hich the European Unioo ralt of du ty ranges from 8% 10 12% (bolh r.les

inclusive»

panel$ of plll$ter

preparedlp.tltrved fish

preparedlprtltrved crustaceans/moll uscs

",,",

compulers (single user)

pharmaceutical goods

.soups and hrOlh5

compulers (multi user)

peripherals

CATEGORV C

Itattof rdund : 12.43%

(Goods on .... hich the European Union rale of duly rDnlcs from 13% 10 IS % (both rates

inclusive»

Eumples

starches (for relaillllle)

room deodoriSoers

paints and varnishes

dental hygiene articles

shavinl foam and lel

glut$ (for relail sale)

insecticide elC (for relail sale)

expanded polystyrene

carbon paper

1J19

I)

common <Iome$tic ccnmicwarc

common domestic clusware

ironlstecltubn and pipe fillings

fu rniture fillings of baiiC metal

spectacles. gogk •• frames thcretor

musuring instruments (household type)

in.ulati ng fillings for electrical equipment

crustaoc:an~mollUSC5 (live . fresh)

fruit prepared (oot in airtight containers)

hnim al food preparations

ya rn (for retail sale)

articles of asbe.tos cement

frict ion material

ccnmic tiles

&Iats 5hectslblocks

rvb«, tubing

ironlsteel tubes ilI!d pipes

iromtee l "ruClurQ

ch ai n~ of ba!.e metal

rompreswrli (hou!.ehold type)

ofrocc machines

typewri te r ribbons

requisi t." fo r outdoor ~POr1S

matllcmatical instruments

pram. and pu~ochairs

electrical motorsltransfortnen;

jants.nd mannalades

ed ible vegetablc~ prepared

arlirlciaJ S)'ru p (retail sale)

undc .... ·ear

enve lopes

joists

JPOOIIl and forks

razor blades

liquid pumps

valves

$p,arking plugs

pencils

date stamps

writing ink

esse ntial oils

toile\ toap

spices

food preparations

stuffed pasta

u_

pasta and patQ

Mlling (hair ~Ial)

Irlirtdal hoMy. ClnllTICI (relail sale)

saddlcryiharness for ~nimaJs

lIynt eq uipment

R

bt~of",ruDd: 14.5J'"

CATEGORY 0

(Goods on wllicll the European Union ratc of duty ranges from 16% 10 16.2% (bolll

rates inclusiV(:»

Eu mpln

Iypewriters

wordproo::esson;

~aoods (fabric)

photographic cameras

",,.

CATEGORY E

RaleoCrd'und : 19.61 '"

(Goods o n wlliclltlle E uropean Union mleof duty rang" from 23% to25% (both mt"

inclusive))

Eumpla

fruit preKrvcd in ai n ight containers

savoury snacks containing cocoa

pllotognlphic chemicalslfilms

other aMici" of plastic

ou..:r anid cs oflcather

other anicles of paper

other an~ of &lass

ironlsled houKhoId goods

ironlsteel unitary good$

other anicles of base metal

ballerie5 and accumulators

elC(:trical applianceli (lIouiIChold type)

tllermometer' and barometers

lIousello ld cabinel~ (nol e~ceeding 1Scrn width)

lighl 5Cts (Xmas Tree)

CamivaVXmas dc:wnuionli

light fillings of pllIlitic. leather. paper or IC~li1c

sugar confectionery

chocolate confectionery

lubriating oils

other an icks of rub«r

articles of cork

bc:dltable linen

made-up cunains

wood mouldings

aluminium structureli

kni ves and scissors

goods-vending machines

telepho ne appamlus

breathi ng apparatus

musical instruments

combs. hair slides and the like

ice-cream

puuy

B

wmpoo

Iy"'s

wallpaper

blankets

lenu

white goods

burglar alarms

bicycles

b\Jltons

ball point pens

fountain pens

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Rateol'nfulld: 13.49 ~

C ATEGORV F

(Goods on which the European Union rate of duty ranges from30% to 35% (bolh rates

;nclus;~»

(ududins soods falling unde r Calesory G)

air-oonditionen under 6Kw

travelling goods

wickerwork and baskelware

ornaments of plaster

other ceramic articles

magnetic tapeJ(unrerordcd)

washing preparations

Oll>e. anicles of wood

embroidery in motifs

artificial f1~n

compact di SCI·

gramaphcme records

Pllper labels

OUICrwear

headgear

....

umbrellas

minon

magnetic discs (unrecorded)

photocopying apparatus

lisht fitlings of plai ting material

record players

eas.sette players/Tecorden

radio broadcast receivers

slide proj<:CIon

smoking pipes

loudspeakers

ampli rlers

video players/recorde"

television came ras

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CATEGORY G

Ilaleofrd'uM

In tM """"of goods which,on tM;rimponation. were subject to impon duty at the

rate of duty speci roed under tM Mad;ng 'E.E.C.' in t~ column ' Rate of Duty' of the

CustOlru; Tariff, the rdund 10 be claimed shall be the actual duty paid on the

importation of tM s.aid goods multipl ied by one hundred and divided by One hundred

plus tM actuall'llleof duly paid, of Ihe CO$t of the goods.

In the C35eof goodswhieh, on thei r importat ion, were subject to impon duty lllhe

rate of duty specified under the heading 'Ge ne ral' in the column 'Ka te of D uty' of the

Customs Tariff. the refund to be cl aimed sh~U be Ihe actual dut y paid on lhe

imponation of the s.aid goods. reduced by the amount of duty which would have been

payable had Ihe said goods been imponed o n or aftcr lSI J~nuary, 1995, multiplied by

onc hulHlred and divided by one hundred plus Ihe actual rale of dUly paid, of It." CO§I of

the goods.

(Goods mentioned hereunder on which Europun Union rale of duty applicable is

30%)

au!Om{loilelmarine parts and engines

Rffundofduly: 2II .42 ~

CATEGORY H

(Goods on which the European Union nlleof dUlyrlnges from 37% t04O% (bolh rates

inclusive»

~:"'mpltt

clw rolyte replattmcnt drinks

drink.s on a basiJ of tea, coffee or matt

imilation jc",dkry

omamcDls of ~ metal

watdles and clocks

omlmenU of wood

cal'JXts

In tilt case of goods ,,·hich . on their importation , were subject to impon duty at Ihe

rate of duty specified under the heading 'E.E.c'· in the column ' Rate of Duty' of Ihe

Customs Tari ff, Ihe refu nd !O be claimed shall be the actual duty paid on Ihe

imponalion of the said goods, multiplied by one hundred and divided by one hundred

plus the actual rate of duty paid, of the cost of the goods ,

In the case of goods which , on theirimponation , were subjcnloimport duly al the

rale of duty specified under the heading 'Gene ral' in the column ' Ra te of Duty' of the

CUSloms T ariff. the rdund to be claimed shall be the actual duly paid on Ihe

importation of Ihe said goods, reduced by the amount of duty " 'hich would have been

payable had the &aid goods been imponed on or aft~r 1st January, 1995, multiplied by

one hundred and divided byonc hulHlred plus the actual rateofduty paid , oflheCO$tof

Ihe goods.

(Gooch on which the European Union rate of dUly applic<lble iJ 4S% )

I':umplu

integrated circuits

transislors

B

CATEGO RV J

Rlltol'mund : J1.89 '"

(Goods on which the European Uoion rate of duty ranges from 58.5% la 60% (both

rateS incl usive»

ornamental articles of stone

orn ament al artieles of ceramics

lamprJIighting fillings of glass. metal

glau for decoralion

furniture

lead CIy10tal

ot refund: 40.86 '"

R.t~

CATI>COKY K

(Good$on which the European Union .ateof duty ranges from 65 % to70% (both rates

inclusive»

Examples

firearms

silverware

goldware

C05IIletics

toilet preparations

television sets

CA TEGOK Y L : Rat~ of mund to IM' eakulated KCOI"dl", to duty actuaUy paid .

d«reased by dUlies a nd/or addiUoa.allevies whkb would IM' payable In 1995 wIN.nt

Ippliabl~. 5Ubjecllo tbt 5uI>mi55ioo to tbt Comm~ of invoka stamped by

Customs. or 5<Kh other documHllary evidence as mly IN. atteptllble 10 him .

(Goods on which duty is payable by wtight)

Examples

Milk/cream (liquid . nOI ronlaining added sugar)

O ther mil k/(:rea m (li qui d)

Unmanufactured lobacco (indu~trial use)

Other unmanufactured tobacco

Other manufactured lobaCCO

Pipe tobacco

For industrial production of eigarellcs

For industrial production of cigars. ele

Chewing lobacco and snuff

Cigars. cheroots. cigarillos

che~ and toscano type

Other cigars. cigariiios

e igarelles (i mported)

I'on land cement

White

Othe r poTl land cement

CA TEGORV M: Rale DI refund 10 be takullolrd KWrdin& to duly adually paid •

.wut_d by dulif,t and/or IddlUocuolleyja which would be payable in 1995 where

applicable, Mlhject 10 lhe l ubmlsUolllo lhe Commbsloner Dllnyokt!lslamped by

Customs, OI'fU(:b OIhtr dou"Mnlary fy\dt.- as may be ~bIe 10 him.

(Goods o n wh ich the rate of duty is payable by YOiume)

Beer

In bo11 les o r lins

Other beer

Wine

Sparkling

Slilt ltmllainers IWO lilres o r Ius)

Slilt ot her)

Vermouth (oonlainers 2 litres o r less)

Other vermouth

Whisky, rum, gin, liqueurs

CATEGORY N: Rate Dll"trund 10 betakulatrd aocwrdlnl !(Iduty adually paid,

dKru8rd by dulitl and/or IIddillonaJ levla which would be PJlYlble In 1995 WMI"t

Ippllcable , IUbject 10 lbe IUbml$Alon 10 the CommlssloMr or lnyokt:llt&mprd by

CUlIOIOlI , or such OIher documentary t'Vldmce as may be IKnptable 10 blm.

(000<1$00 which the rales of duty fo r goodsofthe European Union and non European

Union origin Ire the same)

Examples

Butter

Biscuits, cakes. pastries

" ",ood

Lighters

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PvbIiJJW bllN 0.,-.-", I~~ _ "'I<JIilj4

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(I ) SUbj.ed to the other provisions of these regulations, Iny

pe rson who carries on a business in Malta and .... ho has made.n "'_.

applica tion fo r registration in accordance with IInd wit hin the time limits

impo~d by·the Act , may make an application for I refund of import

duty in an amount to be determined in actOrdance wi th IhclOC

rcg\llalians.

(2) An application for the purpose of theK regulation, ~ h a ll

be made 10 the Commi lllioner by nOllater than the 31st March, 1995,01'1

the form prescribed in the Fi rlit Schedule to theK regulations in th e case

of an application by an applicant , referred to in paragraph ( 1) of

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

Serond Schedule to these regulations in the case of an application by an

applicant referred to in paragraph ( I) of regulation 6 of these

regulations , or on such othe r form as may be approved by the

Commissioner and shall contain all the inlormation, details and

certifICations and be acx:ompa nied by the statemc nl$ and any documents

requi rd by the !iIIid form and by these. regulations.

The appl icaTion referred to;n regulation 3 of these regulations su, . d

shall be accompanied by a su tement listing the goods held as trading ...... - .

stock by the applicant as on 31 IXccmber 1994, showing the COIit at

which the applicant had acquired the said goods and drawn up in the

manner prescribed in the other provision s o!these regulBlions

Provi ded that lor the purposes ol these regulations , goods held

as trading stock by an appl icant

{a l shall include trading stock belonging to the applica nt and

held on consignment by another pcf'SQ n

(b) subject 10 tile proyision! of paragraph (cl of Ihis

regulation shall not include trading stock held on consignment by

the applicant and belonging to another person;

(\:) shall include goods beld on oonsignmc m by Ihe applkanl

if they fonn part of t~ trading stock be ....... ging to I person .... ho

does not have a plaoe of busilless in Malta and if the soods arc

imported goodson .... hidlthe applicant paid imporl dutics .

S, (I) Where the applicant ;5 a retailer and where the total oflhe

costs sh"",n on Ihe Slltement referred 10 in regulation 4 of these

regulations docs nOI e~ceed thirty thousand liri -

(a) the » id statement shall be drawn up on the fonn

prescribed in the Third Schedule 10 these regulatiOns; and

(b) subj«t to the limilation prescribed in regulation 7 of

these regulations , the refund to be claimed in the application shall

belhe amount obtained by mUltiplyi ng the 10lal COSt of the trading

slock rcported in the said "ale ment by the rate (hereinafler in this

relulation referred to as the ~rate of refund") specified in a notice

to be published in the Gazelle with respect to the category of

business of lhe applicant

Provided that wbere the business of the applicant does not faU

under any of the said categories or falls under more than one ca tegory

the nue of refund shall be the rate applicable to that category of business

listed in the said notice whose description is closest to the busincuof the

applican t.

(2) The Minister may appoint any public offICer and any

ce rt ified public acrountanl I() assist him in the drawing up of . list of

categories of business and of the appropriate rates of refund and to

obtain the necessary inform ation and carry out the necessary

invelligations and any person so appointed shall, in the performance of

the said functions and su bject to any limitation contained in the

appoi ntment , belrcated for all purposcsofthe Act and any othe r law as

having the powe,.. ~ested in the Com missioner, excluding Ihe powers

confe rred by SC(1ion 42 of the Act . and as bei ng subject \0 the

obl iptions imposed on the Commissiorocr by the Act.

( I) Met. min japptika jku n bejjiegh bl·imnu\ u meta l-gI'Iadd

101ali tan·ncfqict indik.li fuq id-dikjarazzjoni mscmrnija fir.rcgolamen l

4 la' dawn it-regul.menli ma tkunx la' iktar minn tiet;n elf lira -

<I) dill. id-dikjaraujoni gIlandha "ir fuq il-formola

prcskriUI fil-Tid el Skeda li linsab ma' dawn ir-regolamenli; u

(b) bla hsara gball-limiuw:joni preskriua fir_regnlamen! 7

la' dawn iHcgolamenti. il·blas Iura I; gIlandu jinlalab Il-

appli kaujon i gllandu ikun I·ammonl komputal billi limmoltiplika

iHOl81 lan-nefqa lal-hamiel kummertjaJi rapporlali rdi k id-

dikjaraujoni biT-rala (hawnhckk i!jcd il quddiem rdan ir-

rcgolamenl i m~jjah Mi r· rala la' IIlas lura~) ijX:tifi kala fawi! li iip

pubblikal fiI·Gazzclla skond il-kalegoriia lan·ncgozju la' 1-

applikanl

li da mCla n-negozju la' I' applikanl ma jaqax lalll wallda

min·im~mm ija

kalegoriji jew jaqa' lahl iijed minn kalcgorija

wallda, i.· tala lal·1l1as IlIra gIlandlla Iklln ir-rala applikabbli gIlal

dik il-kalegari;a ta' negozju eknhla Il-imsemmi avvit 1i I-lifsir.

laglllla Iklln l-cqreb gIIan-negazju la'l-appllkanl.

(2)

II ·Min islru jisla' jahlar kllll IIffictjal pubbliku u kull

C<!rll'fr~d public a(Counl/lnl biex jghin jagh md elen ku lal-kalegorija la'

negazju u lar-ral; applika bbli lal·lll:u Iura u bin ipb l-inform az.zjoni

mell liega u bin jagh01ell-invesligaujo nijiel ne«ssarji 11 kull pel'SlJna

IIdk mahlura gllandha , lil-qadi lal· funzjo nijiel imse mm ija u bla ttsara

glial xi limilauJoni im~ mmija fiI·halra. Iku n iUrallala ghall·gIIanijicl

kolllla la' I·AII u la' xi ligi ohra li ghandha $·selghal vestili fiI·

Kummiss.arju, eskluti $·$Clgllal rnoghlija bis-!-ahha la' I-Rrlikol" 42 la ' I·

All , u bla IIsara ghall ·obbligazzjonijicl imposli fuq il·Kum01 issarju bl·

All ,

( I) The provisions of Ihis regulation apply 10 an application

made by an applicant .... ho is not a person towhom regulation 5 of thesc

regulations applies.

(2) The state ment referred 10 in relulation 4 of Ihcsc

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

Schedule to these regulations and shall be divided into two pan5:-

(a) the first part listing goods which were imported into

M ah~

and on which import dUly was paid. excluding any goods

which ha~e been used in the assembly , production or manufacture

of goods in Malla Or ot herwise held in a Slale other than Ihat in

which Ihey had been impoTled: and

(b)

the 5ewnd part listing other goods .

(3) The goods listed in the first pan of Ih e sa id stateme nl

shan be ~rtalysed into the different bands of items specified in th .. Fifth

Schedule 10 the$C Regulations

Provided that in any case whcre an it~ m is n<)t expreuly

covered by anyoft he said bands . that item shall be deemed 10 fall under

such band as the Commissione r may determinc.

(4) The: fint pan of the said stptcmcnt shall distin guish

bctwcc:n goods imponed by the applicant and other goods and , in the

Latter case, shall indicate the person. from whom the applicam had

acqui~ the goods.

(5) Subjcclto the limitation prC5Cribcd in rellulation 7 of

these regulations. the refund to be claimed in the applicauon . hall be

the sum of the amounts obtained by multiplying the COSt of each band of

goods reponed in the fiTSl pan of the said statement by the mtc

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

regulations. but wh ere. the goods listed in the said fint pan of this

statement ro nsist wholly of goods which . on their imporlation, were

subject to imporl du ty 8t th e rdte of duty specifi ed under the beading

'General' in the column 'Rate of duty' of the Customs Tari ff. the refund

to be claimed shall be the actual duty paid on the importa tion of the said

goods reduced by the amount of duty whi ch would have bcc:n payable

had the said goods been imporled on or after IsI Jan uary. 1995.

multiplied by onc hundred and divided by one hundred plus the actual

rate of duty paid , of the cost of the goods,

7, ( I) Where the una! cost (hereinafter in this regulation UIMo,"", '"

referred to as Ihe Mclaimed cost ~) of lhe goods reponed by an applicant

in the $latemem referred 10 in tbe precedi ng regulalioll$ exceeds by • • M

more than fifteen per centlhe lotal cost (hereinafter in Ihis pamgraph

referred 10 as "the InC()me tax cost") of the trading stock as reported in MO ,..,. XVIII '"

or togelher wi th the laleSt relum of income submilled by the 31

O<:tobe r. 1994, to the Commissioner of Inl and Reve nue for the

purposes of the Income Tax ACI and, where applicable, the Tax

Management Act, 1994. the costs by reference to whieh the rale of

refund is 10 be compoted and claimed for the purpose of these

regulalions shall be reduced by th e proponion whieh one hundred and

fifteen percent of the income lax cost be ars to the d aimed cost.

(2) Where the applicant hili oot, by the 31 Octobe r. 1994.

reponed his trading stock for anyfi narKial yea r to the Commissioner of

Inland Revenue. no refund may be claimed under Ihese regulations.

(3) Yaragraphi (I) and (2) of this regulation shall nol apply

where an application refers to a business whose first finarKial year

ended or ends on a date later Ihatthe 31 D«ember. 1993.

(4) I'aragraph (I ) of Ihis regulation shall not apply whl:re the

applican t proves to the sati$fadion of the Commissioner thal during a

finarKial year subseq uent to that to which the sa id lalest return refers,

he acqui red trading5lock for the purpose of a ne w busi ne$S outlet o r for

commencing a new line of business al a cost which is al least equivalen t

to the exce5$ of the clai med cost Over One hundred and fiftu n percent of

the income nu COSt .

I , ( I) Every application and every statemen t acmmpanying an Sipa,u<a"""

application shall be signed. on each shcc:tthereoi, by the registered ~.

person , or. in the ~ ofa bodyof persons. by a principal off<arofthat

body of persons and by the person re.ponsible for the book-kcc:ping

functions of the husincss of the applicant.

(2) Where the amount claimed as refund in the application

e~ceeds five thousand liri the statement referred to in regul ation 4 of

these regulations shall be <;:e"ified by a certi r",d public: acrountant and

auditor in the manner specified in the Serond Schedule to these

regulations.

E~ery application ~hall be accompanied by an authorisation

signed by the applicant authorising the Commissioner of Inland

Revenue to furnish any information in his possession relating to

information declared OT required to bc declared by the applicant for the

pUrpo<les of these regulations whi,h the Commissioner for Valu e Added

Tax may request for the purpose of verifying the sa id information.

le. Upon the receipt of a full and ,omplete ~ppl icat ion in

accordance with these regulations the Commissione r shall issue a notice

to the applicant indicating the date (he reinaft er in these re gulations

referred to as the application date) on wh ich the application was

received bytne Commi5Sioner. the amount cl aimed as a refund and the

break down of the said amount into the three po"ion$ referred to in

regulation I1 of these regulations.

11 . Suh;ect to the provisions of regUlations 13 and 14 of these

regulations . the amount claimed as refund byan applicant_ho il served

wilh a OOIice referred to in regulation 10 of these regulations shall bc

paid by the Commissioner in the following manner

(a) twenty per cent of the amoun t claimed as refund sh all be

paid by the CommiS5ioner on beh alf of the applkant to the

Commis~ioner of Inland Reven ue and shall be accounted for for

the purposes of the Inromc Tax Act and the Tax Managcrtll' nt Act.

199-1. as follows

(I) the said pa yment ,hall be treated as payment of

arrears of income tax doe by the applicant on the date of that

payme nt ;

(ii) where no arrears of inoomc tax arC due by the

applicant on the said date or 10 the extent that the said

payment U~edl slIch arreaT5. the payment shall be treated as

payment of provisional tax for Ihe acroun t of the applicant;

(b) fifly per cent of the amount clai med as refund shall bc

paid to the applicant within three monlhs from the appli<:at ion

datc;

(c) thir1 y per cent of the amount claimed as refund shall be

paid to the applicant by not I. ter than the 31 Marel!, 1996.

MaJli jirCievi applikazzjoni m;ml;ja kif SUpposl skond dawn ir-

appIihDjooi " ..

regolamenl;, ;1· Kumm;ssarju ghandu johrog avvii I;II-applikant li fih

juri d-data (hawnhckk iijcd 'il Quddiem imsejha ~id-data la' I-

applikazzjoni ~) mel. I-Kummi"5Brju j kun imen I-applikazzjoni. 1_

ammon t m;llub brlal. rllas Iura u I-Iqassim la' I-;msemmi ammon l f,l-

Ili el ponjonijicl imsemmija fi.-regola menl ]] la' dawn ir-regolamcnti.

81a I'tsara gha.-regolamenti 13 u 1411' d awn i,-reRolamenli, 1-

ammont millub b hal a hla5 Iura minn applikanl li jkun irtieva I·avvif

imsemmi fir· regolamenl 10 la' dawn ir-regolame nli g!laMu jilhallas

mill· Kummis.sarju k if jidhc r Mwn lafll

(a) ghoxrin fiE-m ija la' I-ammonl mitlub bha la hl as Iura

ghan<.lu jil halla. mill-Kummissarju gban-nom la ' J-applikanl lill-

Kummi.'isarju lal-Tani In lern; u ",andu jilQies ghaU ·ghanijiel la' I_

All dwar il-Tun fUQ I- /nrom~ u I-AI\ la' 1- 1994 dwar 1-

AmminislraZ2joni la t-Taua kif jidhc r hawn lahl

(i) I-inuemmi pagamCnl &handu jilqoes btlala pagamenl

la ' .rrenali la ' laUI fuq l-jncQ"'~ dovula mill-applikanl fid-

dala la' dak il-pagamcnl;

(ii) rej n ma hemmx arrelrali la ' luxa fuq 1-,'lIeo",,,

dovUI; mill-appli kan l n-imsemmija dala;"w 5& fejn I-imsemmi

pagamcnt ik un iited minn <.Iawk I-arrct.ali , il -p"gamenl

ghandu ji lqie5 bhala pagamenl la' Ia.na prowiior,lSkkonl la-

I-applikan l ;

(b) hamsin fiI-miia u' I·ammonl millub bI'Iala hlas Iura

ghandu jitflallas lil1·app!ihm fi tmicn Iliel xhu r mid-data ta' 1_

applikaujoni;

(t) Ilclin fil-mija la'l·ammonl millub bhala hlali Iura ghalldu

jilhallas liIl-applikanl SII mhux ak tar lard mill·)1 ta' Man u, 1996.

12, Il. Kum missarju jisla' jillob lil kull min japplika li jaghti dak il_ V_Lo.

taghrif iew dawk il-kjarifiki u li jgib dawt id-dot umcn l; la'

importazzjoni, fatturi la' xiri. konletti u _ds oI'Ira Ii jkolJbom

x'jaqsmu mal-hainiel kIImmcrtjali la' dik iI-perwna, u jislI" jaghmcl

dawk l-invesligazzjonijicl , hett kif jisla" jqis li jkun mehlieg SIIbicx

jiddcaedi u jivvc:rifika kemm ikun jcw ma jkllnl{ korrenl·am mont dovul

Jew imhallas bi hlas Iura lil dit il-penuna li Ikun applikat skond dawn ir-

regolamenti .

The Commi5Sioncr may request any applicant to p,"e such

information 01 clarificatioflli and to produce such impo" documents.

purchase: invoices. accounts and other records rel ating to the trading

stock of that appl k ant. and may carry out such investigations. ashe may

deem necessary for the pUrpo<le of determin ing or verifying the

correctneSS or otherwise of the amount due Or paid as a refund 10 that

applica'lI in accordance wit h t he!oC regul ations.

Il. (I) Notwithstanding the other pl'QVlSlOIIS of these

regulations. where it resul!s to the Commissioner at any time that any

amount claimed as refund Or paid by the Commissioner in acoordance

with these regulations has not been properly oomptJ ted or that it was

computed on the basisof incorrect information. the Commissioner may

revise the amount and . subj<xl to paragraph (2) of this regulalM:ln, any

amount which results to ha~e been exceMively paid by the

Commissioner shall be repayable by the applicant to the Commissioner

within thiny days from the date he is served with a notice by the

Commissioner req uesti ng the said repayment.

(2) Where the revision is ocea.sioned by information which

results to have been grossly misreponed , tbe relative applicatM:ln for a

refund shall be treated ;IS having been invalidly made, and no refund

shall be due tothe applicant, and any amount paid by the Comm issionc r

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

immediately upon a demand by the Commissioner.

(3) An y person signing o r cenifying any application which

results to be invalid in tenns of paragraph (2) of th is regulatM:ln shall be

jointly and severally liable with the applicant for tlK: repayment due by

the applica nt , unless such person pro~es thal IK: "";IS not . .... are and

could not ha,·e bee n reaSQnably expected to be . .... are of such

mi sreporting .

(4) Where any false or incorrect sta temen t o r daim

constitutes an offence under the Act or under any otlle r law , the liability

to 11 repayment in term s of this regulation sha ll be ",ithoul prejudice to

any liability for any penalty which may be imposed for the said offence .

• 4. An applicalion for a refund in accordance with these ,.' _01

regulalions shall be made on the condition thallhe applicant ",ill make priooo.

a reductiOll in the prices, which shall be fairly commensurate with 5ud1 a

refund. otherwise chargeabl e by him on and aft er I January. 1995 fo r

the sale of goods in respect of which the refund is claimed and the failure

of an applicant to make such a reduction shall nullify the applica tM:ln and

any amount paid by the Commissioner in tenns of the said application

sh~lI be repaid by the applica nt 10 th e Commissiorn:r in full and

immediately upon a demand by the Commissioner.

( I) Minkcjja d-cliij)Otiujonijict l-ohra la' dawn ir-

regolBm enli, mct. iirriiull. lill· Kummiss.arju f"kull tmien Ii xi ammont

millub bi bias Iura jcw ~ jithaHas mill-Kummiuarju skond dawn ir-

regolamcnti ma jtullX gie komputat KoW jcwikun tic komputal fuq baD

ta' tagbrif mhux korren , il- Kummi$$.trju jisla" jirreyedi l-ammOOI u, bla

hsar. ghaU·paragrafu (2) la' dan ir·regolamcnt, kull ammant li jirritulla

~ iklln thallas iejjcd mill -Kummi!>Sllrju gbandu jcrga' jilhlUas minn dilt

il·penuRa 11 Ikun applikallill·Kummissarj u fi tmien Ilelin jum mid-clata

meta jingbata IYV;:!: mill· Kummissarju li bih iillob li isir dak iI-hlas Iura.

(2) Meta r-revitjoni ssir minhabba rtaghrif li jirritulta li ma

jkunx Iwawl !leW" iHalba rclaniYI ghall-hlas Iura ghandha li lqics bhala

li tklln saret hatin, u ebda hlas IUI1l m. jinghata lil dik il-penuna, u kull

amJnOnt ;mhallas mill·Kummiuarju ghandu jilhallas kollu IUI1l mit!-

applihnt liII-Kummissarju mill-aktar fis u fuq lalba tal -Kummissarju.

()) Kull penuna I; liffi rma Jew ti~ertifika xi applikaujoni li

tirriiulta Ii Ikun invalida skond il.paragrafu (2) ta' dan ir-regolament

ghandha Ikun rcspo nsabbli solidalment mal·penuna li tkun applihl

ghal dak il-hlas Iura li ghandujsir mill-a pplikant, SIIkemm dik il-penuna

tipprov8 illi ml keniu taf u masctghau tkun I1Igoncvolmenl mistennija

li Ikun laf b'dllk it-taghrif lijkun irriiulla li majkuru IWIlSSllI KW.

(4) Met. xi ditjarazzjon' ;CW lalba I; tkun ralu jcw mhix

korretta tikkostilwiui real stond I·An jcw xi liti oI'Ira, l-obbligu tal-hlas

Iura skond dan ir-regolament ghBndu jkun bla preA:udiuju ghal kull

piclla li listB ' litwahhalghal dak ir·rellt.

I... Applikaujoni ghal hlas Iura skood dawn ir·regolamenli

ghandha ssir bil -kondiujoni li I·persuna I; tapplika ghandha lagllme!

Inaqqis fiJ·preuijiet, li jkun proponjonalmenl daqsi n'iCW 11' dak il-hlas

Iura. xon 'oI'I ra minnu millub fl·1 Jew WII1l 1·1 "" lannar. 1995, ghall·

bcjgb 11' oggelti li dwarhom ikun intalab il·hlas Iura u n·nuqqas minn

pemma I; lapplikl li 1.aghmel dak it-tnaqq;s ghandu jlghmcl nulla I-

applitazzjon i u kull ammont im hallas mill· Kummissarju st ond 1-

imKmmija applikazzjolli ghandu jithalhu Iura kollu u minnufih mill·

appli kantlill-Kummissarju fuq talba tal-Kummissarju.

1~ .

Ir-Regolamcnti ta' 1-1994 dwar Taxxa fuq il-Valur Miijud

(" Ias Iura 18' Dazju la" ImjlQTUlUjoni ghall·Hai.nicl Kumm"rtjali) ,

qeghdin b'dawn ir·regolamenli jigu rcY<.ll<ali.

B

lZ98

The Value Added Ta~ Act ( Refund of Import Duty OIl RI:><>ka

L I'1 I~ of t994.

T rading Stock) Regulations, 1994, are hereby being revoked .

R

131 4

FIRST SCHED ULE

Application ror ..nund ~import duly on dock MId on

l i d DtcnnM.. 1994

Regulatio n J

VaIoe Added TalC (Refund of Import Duly)

G

DEPARTMENT OF

VALUE ADDED TAX

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