ln_1995_173

173 tal-1995

2 Articles / Provisions · Malta

Open official source Machine-readable Markdown (.md)

Statutory Text (2 Articles)

Malta Government Gazette — Legal Notice 1995 173 — 173 tal-1995 – Regolamenti tal-1995 li jemendaw ir-Regolamenti dwar Taxxa fuq il-Valur Miżjud (Riċevuti Fiskali)

Preamble — 173 tal-1995 – Regolamenti tal-1995 li jemendaw ir-Regolamenti dwar Taxxa fuq il-Valur Miżjud (Riċevuti Fiskali) Open official source

L.N. 173 of 1995

VALUE ADDED TAX ACT, I994

(ACT NO. XlI OF 1994)

Value Added Tax (Fiscal Receipts) (Amendment) Regulations,

199'

IN ellercise of the powers conferred by sections 40. 4 1 and 61 of

the Val ue Added Tu Act, 1994. hereinafter referred to as ''the Act",

the Minister of Finance has made the following regulations:-

1, 1bese regulations may becited as the Value Added Tu (Fiscal

Receipts) (Amendment) Regulations, 1995. and shall be read and

construed as one with the Value Added Tax (Fiscal Rece ipts)

Regulations, 1994, hereinafter referred to as "the principal regulations" .

2, In regulation 3 orthe principal regulations for lhe words" for

~:~::.' " 11 the consideration paid 10 him for that supply." there shall be substituted

the words -for the consideration paid 10 him for that supply and such

fiscal receipt shall, unless issued before the payment is made. be issued

and delivered to the person who effects the payment orto the person to

whom the supply is made immediately aflerpayment has been effected,

10 the elItent covered by that payment

Provided that in respect of a supply for which no oonsidemtion

is paid but which is deemed 10 have been made for a consideration

in accordance with subsection (2) of section 7 of the Act, the fiscal

receipt shall be issued on the date of that supply.".

lppubb/iup mid· Dipani .... IIP .. ' I.lllfomw;o;jo.u _ KUlilj. - P~b li.rh<J Ily/A, Drp'",,,,,,,, of InfIHIfWIot< .. K",/jl~

Mim..1h O' l,"mperip taJ.o", ... _ ~ Ill. G"" ......... IIII'riNi'" Pra.

Pn-u. le .. Priu I~

Gazzetta tal-Gvern ta' Malta — Avviż Legali 1995 173 — 173 tal-1995 – Regolamenti tal-1995 li jemendaw ir-Regolamenti dwar Taxxa fuq il-Valur Miżjud (Riċevuti Fiskali)

Reg. 1 — 173 tal-1995 – Regolamenti tal-1995 li jemendaw ir-Regolamenti dwar Taxxa fuq il-Valur Miżjud (Riċevuti Fiskali) Open official source

Dawn ir.Regolamentijistghujissejhu r-Regolamenti 18' 1-1995 11"""'.

li jemendaw j,-Regolamenti dwat Taua fuq il-Valur Miijud (RiCevuli

FlSkali), u gf'Iandhomjinqraw ujiftietunu haga wahda mar.RegolamcnLi

ta' 1· 1994 dwarTaua fuq il· Valu r Miijud (RieevUli Fiskali), hawnhekk ... 1.. 1!I .. 'I·I '/9t.

iijed 'il quddiem imsejjha "ir-regolamenti prineipali".

2, Fir-regolament 3 tar·regolamenti prine:ipali, minflok iJ·kliem km 1. , .

"gllall-kumpens lilha mhallas ghaJ dik il-provvislll." ghandhom jidhlu ~~.l w·

I·kliem "ghall-kumpens IiIha mJ\a.I.las glial dik il.provvista u dik ir-rn:·

evuta rlSk.ali ghandha, sakemm ma tkunx inharget qabel ikun sar il-

hlu, tinhareg u tingl'lata liII-persuna li tkun ghamlet il·t'lias jew liIl·

persuna li Ikun ir6cvit U·provvista minnufih wara li jlr:un 5at il-t'liu,saI-

limitu ta' dak iJ·hlas

IZda dwar provvista li gllalih.a maj5ir ebda hlu ilda li titqies

1i tkun maghmula bi hlas slr:ond is-subartikolu (2) ta' I-artikolu 7

ta' I-All, ir-rii:evuta flSkal i ghandha tinhareg fid-data li fiha ssir

dik il.provvista.

•

173 tal-1995

Statutory Text (2 Articles)

Need to analyze how this provision applies to your matter?