MT
172 tal-1995 (servizziprofessjonali)
Statutory Text (2 Articles)
L. N. 172 of 15195
VALUE ADDED TAX ACT, 1994
(ACT NO . XI'! OF 1994)
Value Added Tax (Professional Services) (Am e ndme nt)
Regulations, 1995
IN e xercise of the powers confened by subsection (4) of section
39 and sec tions 46 a nd 6 1 of the Value Added Tax Ac t , 1994 ,
hereinafter refclTed to as "the Act", the Mi nister of Finance has made
the followi ng regulations:-
I. These regulati o ns may be cited as the Value Added Tax
(Professional Services) (Amendment) Regulations, 1995, and shall be
read and construed as one with the Va lue Added T ax (Profess ional
Services) Regu lations, 1995, hereinafter referred to as " the principal
regu lations" .
Fo r regulation 6 of the principal regulations there shall be
substitu ted the following
"6.
Whe re a tax invoice is ~uired to be issued for a
(I )
s upply of professional services, it shall be iss ued by not later
than thiny one days from the date on w hic h payment for the said
s upply of services is made:, to the extent covered by that payment
Provided that in the case of a supply to which
regulation 5 of these regulations refers. the tax invoice shall be
issued wi thin thiny one days from the date on which the services
are performed .
(2) Where a fiscal rece ipt is required to be issued for
a supply of professional services it shall, unless it has bee n issued
before the payment has been made, be issued and del ivered to
the person who effects the payment a r ia whom the se rvtCes have
been supplied , immediatel y a({er payment has been effected, to
the extent covered by th at pay ment
Provided th at in th e case of a s uppl y to wh ic h
regulation 5 ofthcse reg ul ations refers, the fi scal recoipt shall be
issued on the da te when the services are performed.
(3) A tax invoice or a fi scal rece ipt wh ich includes
fees for the s upply of professional services s hall not in cl ude fees
for any other supply ....
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