123 tal-1997 (ln_1997_123) | MT

Malta Government Gazette — Legal Notice 1997 123 — 123 tal-1997 – Regolamenti tal-1997 dwar l-Att dwar it-Taxxa tad-Dwana u tas-Sisa (Aġenti ta' l-Ivjaġġar)

Preamble — 123 tal-1997 – Regolamenti tal-1997 dwar l-Att dwar it-Taxxa tad-Dwana u tas-Sisa (Aġenti ta' l-Ivjaġġar) Open official source

L.N. 123 of 1m

CUSTOMS AND EXCISE TAX ACT, 1997

(ACT NO. XII OF 1997)

C ustom.s Ilnd Excise Tax ('I'ra \'el Agents) Regulatiom, 1m

IN eltercise of the powers conferred by sections 70 and 7S of the

Customs and Eltcise Tu Act. 1997. hereinaflet in these regulations

referred to as "the Act", the Minister of Finance and Commerce has

made the following regulations:-

I. These regulations may be cited as the Customs and Eltcise 00_

Tu (Travel Agents) Regulations. 1997.

In these regulations. unless the context otherwise I ....... -_.

Gazzetta tal-Gvern ta' Malta — Avviż Legali 1997 123 — 123 tal-1997 – Regolamenti tal-1997 dwar l-Att dwar it-Taxxa tad-Dwana u tas-Sisa (Aġenti ta' l-Ivjaġġar)

Reg. 1 — 123 tal-1997 – Regolamenti tal-1997 dwar l-Att dwar it-Taxxa tad-Dwana u tas-Sisa (Aġenti ta' l-Ivjaġġar) Open official source

Dawn ir-regolamenli jistghu jissejhu ir-Regolamcnti ta' 1- T>I<>I • •

1997 dwar I-All dwar it-Taxxa tad-Dwana u tas-Sisa (Agenli ta' 1-

Ivjaggar).

2_ (I) F'dawn ir-regolamenli. kemm-il darba r-rabla lIil· kliem Tif.".

rna tkuM lehlieg mod iehor:-

(a) "agcnl ta O I-ivjaggar" ghandha I-istess lifsira mogh lija

lilha O-anikolu 21a' I-Au dwar I-Agenziji la' I-lvjaggar u Servini Kap 21M

f Lukandi; IUla mela linden gha.l persuna barra minn Maltadin

il-lifsira liftiehem daqs Ii kieku r-referenza ghal lieenzja kienel

ImhoiJija burra

(b) "harga'" tfisser is·servi1.Z imfisscr fiI -panita 6 ta' l-Iskeda

Ii linsab rna' dawn ir-regolamenti

(c)

"servizz imsemmi" tfisser;

(i) xi servizz speeifikat fl -lskeda Ii tinsab rna' dawn

ir-regolamenti meta I-imsemmi servizz ikun gic akkwistatjew

riZcrval minn agcnl la' l-ivjaggar u provdut minnu minghajr

ebda libdil materjali;

(ii) is-servizz ta' agenl la' I-ivjaggar fl-akkwi sl la'

scrvizz imscmmi.

(2) Espressjonijiel ohra wiati fdawn ir-regolamenti ghaodu

jkollhom, kemm-il darba r-rabla lal-klicm rna tehtiegx mod iehor, it-

lifsir moshti IiIhom n -Att.

Malta Government Gazette — Legal Notice 1997 123 — 123 tal-1997 – Regolamenti tal-1997 dwar l-Att dwar it-Taxxa tad-Dwana u tas-Sisa (Aġenti ta' l-Ivjaġġar)

Schedule — 123 tal-1997 – Regolamenti tal-1997 dwar l-Att dwar it-Taxxa tad-Dwana u tas-Sisa (Aġenti ta' l-Ivjaġġar) Open official source

Designated Service

I. Accommodation to or for the use by individuals in premises licensed as hoIels

or guest houses or other similar accommodation including meals and services covered

by the price charged for such accommodation: provided that when app lied to

accommodation in MaIm, such premises must be licensed in lenns of the Hotels and

Catering Establishments Act, or the Guest Hou5C's and Holiday Furn ished Premises

2. Transpon . OIherthan international transpon. to be used by individuals as part

of tourist related scrvices and ancillary facilities provided with such transpoI1.

3. Convcntion facil ities including the use for the purpose of such conventions

of halls, offices. office machinery, secretarial services and the services of interpreters

4. The provision of the services of tour leaders and tourist guides.

5. Tourist handling services.

Malta Government Gazette — Legal Notice 1997 123 — 123 tal-1997 – Regolamenti tal-1997 dwar l-Att dwar it-Taxxa tad-Dwana u tas-Sisa (Aġenti ta' l-Ivjaġġar)

Reg. 2 — 123 tal-1997 – Regolamenti tal-1997 dwar l-Att dwar it-Taxxa tad-Dwana u tas-Sisa (Aġenti ta' l-Ivjaġġar) Open official source

(1)

requ ires:-

"designated service" means:·

(a)

(i) any of the services specified in the Schedule to these

regulations when the said service has been acquired or

reserved by a travel agen t aDd provided by him without

material alteration;

(ii) the service o f a travel agent In procuring a

des ignated service;

"eltcursion" means the service described in item 6 of

(b)

the Schedule to these regu lations;

ec) "travel agenl" has the same meaning as is assigned to it

by seclion 2 of the Travel Agencies and Hotel Services Act: 0.. 26f

provided that when applied 10 a person outside Malta this definition

shall be construed as if the reference to a licence were omitted.

Other tenns used in these regulations shall. unless lhe

(2)

tonteltt otherwise requires. have the same meaning assigned to them in

the Act.

Malta Government Gazette — Legal Notice 1997 123 — 123 tal-1997 – Regolamenti tal-1997 dwar l-Att dwar it-Taxxa tad-Dwana u tas-Sisa (Aġenti ta' l-Ivjaġġar)

Reg. 3 — 123 tal-1997 – Regolamenti tal-1997 dwar l-Att dwar it-Taxxa tad-Dwana u tas-Sisa (Aġenti ta' l-Ivjaġġar) Open official source

The provision of two or more designated services as pan of a ~ ...... Ioa

single transaction shall be treated as a single provision of designated ~::;.:: .. ....

services.

Malta Government Gazette — Legal Notice 1997 123 — 123 tal-1997 – Regolamenti tal-1997 dwar l-Att dwar it-Taxxa tad-Dwana u tas-Sisa (Aġenti ta' l-Ivjaġġar)

Reg. 4 — 123 tal-1997 – Regolamenti tal-1997 dwar l-Att dwar it-Taxxa tad-Dwana u tas-Sisa (Aġenti ta' l-Ivjaġġar) Open official source

(I) A travel agent shall submit a report to the Director

together with the tax return to be furnished in terms of 3 1 of the Act.

(2) lbe report shall contain such details, whichc1early relate

to the designated services provided and identify the said services as

such, and wh ich indicate which serv ices we re included in each

transaction.

(3) A travel agent shalt keep. in addition to the records

required in terms of the Act, records relating to designated services as

identified in the repon furnished to the Director.

Malta Government Gazette — Legal Notice 1997 123 — 123 tal-1997 – Regolamenti tal-1997 dwar l-Att dwar it-Taxxa tad-Dwana u tas-Sisa (Aġenti ta' l-Ivjaġġar)

Reg. 5 — 123 tal-1997 – Regolamenti tal-1997 dwar l-Att dwar it-Taxxa tad-Dwana u tas-Sisa (Aġenti ta' l-Ivjaġġar) Open official source

The Director may give such directives 10. and require such

information from, a travel agent as Ihe Director may deem necessary

for the propcr app lication of these regulations.

Malta Government Gazette — Legal Notice 1997 123 — 123 tal-1997 – Regolamenti tal-1997 dwar l-Att dwar it-Taxxa tad-Dwana u tas-Sisa (Aġenti ta' l-Ivjaġġar)

Reg. 6 — 123 tal-1997 – Regolamenti tal-1997 dwar l-Att dwar it-Taxxa tad-Dwana u tas-Sisa (Aġenti ta' l-Ivjaġġar) Open official source

Excursions by five or more persons organised by a perso n in the ordinary

course of his business. including the provision of any transpoI1. meals. entenainnu"m

and ancillary serviccs 10 be used by such persons for the purpose of. or during such

excursions. and provided as pan of a si ngle transac tion.

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123 tal-1997

Table of Provisions (8)

Statutory Text (8 Articles)

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