Customs and Excise Tax (Cont ract Works) Regul alions. 1m (contractworks)

L.N. 122 or 1997

CUSTOJ\'I SAND EXCISE TAX Aer, 1997

(ACT NO. XII OF 1997)

Customs and Excise Tax (Cont ract Works) Regul alions. 1m

IN exercise of the powers confcl'Tl:d by sections 70 and 75 of the

Customs and Excise Tax Act, 1997, hereinafte r in these regulations

referred 10 as "the Act", the Minister of Finance and Commerce hIlS

made the following reguJations:-

I. These regu lations may be ciled as the Customs and Excise

Tax (Contract Works) Regulat ions, 1997.

1997 dwar I-Au dwar il-Taxx a lad- Dwana u tas-Sisa (Xoghlijiet

b' Kuntrntt),

2 , Espressjonijiet uiati fdawn ir-regolamenti ghandujkollhom. Tlflir,

kemm-il darbll r-rabta tal-kJi em rna tkunx tehtieg mod ichor, it-tifsir

moghl i lilhom fl-An ,

3, Meta kuntrattur ikun qieghedjaghmel xoghlijict b'kuntratt Ii X,""'li.Peo

ghand hom x 'jaqsmu rna' inginerija civili, eleurilca jew mekkanilca. b k_,

jipprovdi servizz Ii jkun jinkludi fih prodotti Ii fuqhom tkun thallset I-

ETP, bhala parti minn transanjoni wehda, il-valur las-servizz provdut

ghandujitqies Ii jkun il-valur tal-fauurajew rieevuta nieqes il-valur tal-

prodoui inkluzi, b 'dan illi i-:i:ewg valuri jigu mniiila separatament fuq

il-fallura jew ncevUla, skond il-kaz ,

4, Ghall-ghanijiet tar-regolament 3 ta' dawn ir-regolamenti, id- ~ .

Direnur jista' jaCi:etta Ii I-valur shlhjlnqasam fsub-totali separati fdawk

il-pereentaggj Ii jista' jidhirlu xierqa.

S, Kuntrattur Ii jkun qicghed jaghmel ltoghlijiet b'kuntratt Ii Dot~

ghandhom It'jaqsmu rna' inginerija Civili, elettrika jew mekkanika, OiIdlu1""'I •.

ghandu jzoffim kull dokumentazzjoni addizzjonali bielt id· DiretlUr ikun

jista' jistabbil iui dawk il-pereentaggi u bielt ikun jista ji zgura bla ebda

di ffik ulta il· korrettezza taghhom.

Terms used in these regUlations shalL unless the context

otherwise requires. have the same meaning assigned to them in theAc!.

When a contr,lClor carrying 001 contract works relat ing to

civil, electrical or mechanical engineering. provides a service which

includes produc ts on which ETP has been paid, as PMI of a single

transaction. the value of the service provided shall be deemed to be the

value of the invoice or receipt less the value of the products included.

provided that both "'aloes are shown separately on the invoice or receipt.

as the case may be.

For the purposes of regulat ion 3 of these regUlat ions, the

Director may accept that the total value be split up in separate sub-

totals in such percentages as may he may deem appropriate.

A con tractor carrying out contmct works relnting to civil,

e\cctri cal or mechanical engineering, shall keep such additional records

to enable the Director to establish sueh percentages and to readily

ascertain the eOlTcctness thereof.

o.v-

Ipobblib. mid-Dipartim<n ... ' l. lnfotm&ZZJoW - l. Pjazza Ito,til). - I"ubhshNI by tho

o flnfOl1llOtioo _ j. Casti1l6 Pia""

J\.litbugh n . l>1ampOrij • • u-v."<"fIl - Prl",6d af '"" Go ... m",,,,,, Prinn"ng l'r<s.

fuzz 2J: - Pric~ lc