40 tal-1997 (ln_1997_40) | MT

Malta Government Gazette — Legal Notice 1997 40 — 40 tal-1997 – Ordni tal-1997 dwar Taxxa fuq il-Valur Miżjud (Tnaqqis fir-Rata tat-Taxxa)

Preamble — 40 tal-1997 – Ordni tal-1997 dwar Taxxa fuq il-Valur Miżjud (Tnaqqis fir-Rata tat-Taxxa) Open official source

L.N. 40 oll997

VALUE ADDED TAX ACT,I994

(ACT NO. XII or 1994)

Value Added Tal(

(Reduction or Rate of Tax) Order ,1m

[N exercise of the powers conferred by subsecr.ion (2) o f section

[9 of tl\e Value Added Tax Act, [994, hereinafter referred 10 as "!he

Act". lhe Mi nister for Economic Affairs and Finance has made the

following ordcr:-

I. (I) This ordcr may be d ied as Ihe Value Added Tax

(Reduction of Rate efTax) Order. 1997 .

(2) This order shall come into force on the 1st April , 1997.

2, The rate ofw chargeable under the Act on the taxable value

of -

(a) accommodation and pre-booked accommodation and

c atering s~ci [j ed in reg ulation 2 of the Value Added Tall

(Accommodation and Beverages in Licenced Premises forTounst

Accommodation) Regulations, 1997, shall be at the rate of five

per cent; and

(b) beverages specified in regulation 2 of tile Value Added

Tall (Accommodation IlI1d Beverages in Licenced Premises foc

Tourist Accommodation) Regulations, 1997 ,shall be at the I1Iteof

tcn per cent.

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Gazzetta tal-Gvern ta' Malta — Avviż Legali 1997 40 — 40 tal-1997 – Ordni tal-1997 dwar Taxxa fuq il-Valur Miżjud (Tnaqqis fir-Rata tat-Taxxa)

Reg. 1 — 40 tal-1997 – Ordni tal-1997 dwar Taxxa fuq il-Valur Miżjud (Tnaqqis fir-Rata tat-Taxxa) Open official source

(I) Dan l-oroni j ista' j issejjahbhalaJ-Ordni ta'I- J997dwar T_u

_r. ... cllll.

Tun fuq il-VaiuT Miijud (Tnaqq is fir-Rata lat-Taxxa).

(2)

Dan l-oroni ghandujibdajse hh 0- 1 ta ' April, 1997.

Gazzetta tal-Gvern ta' Malta — Avviż Legali 1997 40 — 40 tal-1997 – Ordni tal-1997 dwar Taxxa fuq il-Valur Miżjud (Tnaqqis fir-Rata tat-Taxxa)

Reg. 2 — 40 tal-1997 – Ordni tal-1997 dwar Taxxa fuq il-Valur Miżjud (Tnaqqis fir-Rata tat-Taxxa) Open official source

IT-nua ta' ta.ua Ii ghandha tilhallas skond I-Au fuq il· val ur TDIIQIIi>

mx.xa bbli taO _

r ....... _

(a) akkommodazzjoni u akk ommodazzjoni u C(l u r ing

prenotati ki f spci:ifikat fir-rego lament 2 tar-Regolamenti la' 1· 1997 1I.I. . .l9

dwar Taxxa fuq il-Valur Mi ijud (Akkommodazzjoni u Xorb ,.· 1· 1997.

f Fondl Lice nzjati ghal Ak kornmodaujoni Turistika) ghandha tkun

bir-rata ta ' hamsa fiI -mija; u

(b) xorb kif speeifikat fiT-regolarne nl 2 tar-Regolamenti ta O

1-1997 dwarTaxxa fuq il-Valur Mi ijudCAkkommodazzjoni u Xorb

fFondi Ueenzjati ghal Akkommodazzjoni Turistika) gl'landha tkun

bi r-rata ta ' ghaxra fiI -mija.

40 tal-1997

Statutory Text (3 Articles)

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