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ln_1995_65 MT

RemovalofSecr«y

6 Articles / Provisions · Malta
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Statutory Text (6 Articles)

Malta Government Gazette — Legal Notice 1995 65 — RemovalofSecr«y

L.N. 65 of 1995

INCOME TAX MANAGEMENT ACT. 1994

(ACT NO. XVIII OF 1994)

RemovalofSecr«y

(Refund or Im port Duty on Trading St(Kk) Rules, 1995

IN exercise of the powers conferred by sections 4 and 57 of the

Inco me T~ Manageme nt Act. 1994. hereinafter referred to as ·'the

Act". and for the purposes of subsection (4) of the said section 4, the

Minister of Finance has made the following ru les: -

I. These rules may becited as the Removal of Secrecy (Refund

of Import Duty on TnKling Stock) Rules. 1995.

Gazzetta tal-Gvern ta' Malta — Avviż Legali 1995 65 — ghall.Hai niet KUmmercjall)

(Regola 2)

I,

Thmover

2. ClOSing Stock Cost

Malta Government Gazette — Legal Notice 1995 65 — RemovalofSecr«y

1be provisions of section 4 of the Act in regard to secrecy

shall not apply 10 the details contained in the Schedule 10 these rules

when the said details are requested by the Department of Value Added

Tal( for the purposes of the application made on the form prescribed

in the First and Second Schedules 10 the Value Added Tax Act (Refund

of Import DuI)' on Trading Stock) Regulations, 1994. and as ameMed

by the Value Added Tu Act (Refundoflmpon DulY 0Cl Trading Slock)

(Amendment) Regulations. \995.

SCUEDULE

I. Tumover

2. Closing Stock Cost

Malta Government Gazette — Legal Notice 1995 65 — RemovalofSecr«y

Gross Profi t Cost Elements

Malta Government Gazette — Legal Notice 1995 65 — RemovalofSecr«y

Net Profi t Cost Elements

Malta Government Gazette — Legal Notice 1995 65 — RemovalofSecr«y

Dlite of Submission of the Income Tax Return.

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