MT
36 tal-1995
Table of Provisions (10)
Statutory Text (10 Articles)
L.N. J6 of J)95
INCOl\1E TAX MANAGEMENT ACT, 1994
(ACT NO. XVIII OF 1994)
Inoolnj! Tax (Fonn of Return for a Company.
Body Corponte or Undertaking) Rules., 1995
IN vinue of the powers conferred by section 57 oh lle Income Tax
Management Act, 1994, the Minister of Finance has made the following
rules:-
I. ( I) Tbesc rules may be cited as the Income Tax (Form of
Return for a Company, Body Corporate or Undertaking) Rules, 1995.
(2) These roles shall come into force upon theIr publication
in the Gazette in respect of the year of assessment commencing on the
1st January, 1995 and of subsequent years of assessmenL
Dawn ir-regoJijislgbujissejhu r. Regoli ta ' 1·1995 dwar TlroInbdo fio·
(I)
il-Formola taI-Prospett laI-Ta.u.:a fuq I-Incomegl'l al Kumpannija. Koep dill.
Maghqud jew lntrapriia.
(2) Dawn ir-regoli jibdew isefil'lu rnal-pubblikazzjoni
taghhom fIl-Gazzetta gl\ar-rigward tas-sena la' slima li tibda n·, ta'
Jannaf, 1995u tas-snin ta' slima lijigu wara.
The rerum to be made under section 10 of the Income Tu
Management Act, 1994 by or on behalf of a company, a body COl porate
C5 rablished by statute, or. trading or commercial undertaking operated
by an entity (section 30) whether resident in Malta or not, shall be made
on Fonn T.A.2 contained in tbe Schedule hereto.
SC H BDULE
RETURN FOR THE PURPOSES OF THE INCOME TAX ACTS
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