98 tal-2000 - Regoli tal-2000 li jemendaw ir-Regoli dwar il-Formola tal-Prospetti tat-Taxxa fuq l-Income

L.N. 98 of 2000

INCOME TAX MANAGEMENT ACT, 1994

(ACT NO. XVIII OF 1994)

Income Tax (Form of Returns)

(Amendment) Rules, 2000

IN VIRTUE ofthe powers conferred by section 57 ofthe Income

Tax Management Act, 1994, the Minister of Finance has made the

following rules:-

(1) These rules may be cited as the Income Tax (Form of

Returns) (Amendment) Rules, 2000 and shall be read and construed

as one with the Income Tax (Form of Returns) Rules, 1994,

hereinafter referred to as "the principal rules".

(2) These rules shall come into force upon their

publication in the Gazette in respect of the year of assessment

commencing on the 1st January, 2000 and of subsequent years of

assessment.

(Rule 2)

Income Tax Return

and Self Assessment

for the Year ended 31 st December

(Year of Assessment

Personal Details

-

Complete (J'Ily if prHed inIonnalal is miSSing or incorrect

10 NoJRe' No.

Tille

Surname

Na....

Hou•• NoJName

Slnet

locality

_odo

Country

Comptete cnIy if prirMd infofn\da'I is ITissing or Incxxr8ct

CD CD L-I ~---,--,I

Datt of Blrlll

No. I I I I I I

I I

Social Security

:J

Occu"-"

-<

Tax Status

Your current status known to the

If your stnJs has changed tick the appropriate box

department

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§

Spouse Details

~Ion applies to marrted persons only

I

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I

I

I

I

I

I

I

ID NoJRof No.

---~

Sumame

Na....

.....nSumame

Occupallon

CD CD IL-...l.-....l.--LI---JI

Datt ofBlrlII

IT] IT] ' --.L..-L.-L.I---JI

Datt of Marrlago

Declaration

IIWe declare that

(1) thIS retum is true and correct

(2) it includes a self assessment of all items of income and capital gains whICh are to be declared and al6oWab6e deducbons; and

(3) the necessary documents are attached and, if required, lIY.e can produce receipts and other records to substantiate the information included in this retum

J

J

Name In full of the person

signature

completing this retum

_

Note ffyou are oompJeting this return on behaff of the taxpayer who ~ required fosubmit this

return and self assessment you are to insert your fun name, 10 number and the capacity in

which you are signing the return m the above box Make sure you sign and dale the return

_______J

J_

signature

Spouse's Name In full

Note If this return and self assessment is for a mamed couple and this declaration is not

signed by the spouse, the return and self assessment shall be presumed nonetheless to

IT] IT] L-I -<-.L~

have been made with the consent of both spouses Both spouses are joIntly and severalty

responsible for the performance of all obligations under the Income Tax Acts

rnco

rn CO I=~ =1 ===

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Employment or Office

~'~

~

PE Nu

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3rd Source

(or_)

b"

b'

Q) Trade, Business, Profession etc

r"//:=~~,,,~

r"//:=~~

...;.

lstSource

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~~D

D 2b

D 2.

2nd Source

instruction

instruction

:J C

C

-oJ

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D ~C

D

3rd Source

2f

booklet)

booklet)

(or_)

CD Pensions and Social Security Benefits

. "

3f

3g

3b

Treasury

Other Local

3c

3h

Qven;eas

3i

3d

C

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:J C

:=JriC

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Social security

Benefils

(ReIer /0 m.lTuclJon _ ' )

(!) Overseas Employment

~. j~fIIB:' j ~. 1~~····1

(Refer to Instruction booklet)

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Sub Total ~C

~C

(add bets 1a ., 48)

(add to'ers 1d!o 4b)

_

CD ~n,..pod

-='

r&;r

~c

Allowable Deductions

01 """"'" I1lCIUde<1 at sI9ps 1 ano 4 only) EL

--.J

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(j) Total Emolument

Total ~C

& Business Income

(box5a_""'~)

Box 78 (and a/so box 7b frr married coupies) must be completed YYhere there is nothing to report insert ·0'

Clip here an supporting documents (including Profit and Loss Account and FS3)

and payments for any underpaid tax (amount in box 34a)

Investment, Capital Gains and Other Income

Lm

®

Local Investment Income

~

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Local DMdends

Local Interest

CD Foreign Investment Income

j

~.

Foreign DMdends

Foreign Interest

® Rental Income

~

Rents (Receivable)

j

Ground Rents (Receivable)

EC

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Capital Gains Income

~

::-J

Other Income not included elsewhere in this tax return

::-J

~

Sub Total

(_bal ...... ,Zj

Rental Deductions

~

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Ground Rents (Payable)

20'lf> Deduction (on rental income declared in 1011 above less relative ground rent)

~

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Interest Payable on Capital Employed in Acquiring Income

~

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other Allowable Deductions not included elsewhere in this tax return

EC

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Alimony Payments

(Refer to Instruction booklet)

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Sub Total

'-MID'7)

Total Investment, Capital Gains and Other Income

Total

Box 19 must be completed. v.'henf there is nothing to report inserl"CY

@

Chargeable Income

If box 20a is higher /han or eqUBIIo box

20b ccpy box 19 here. otherwise enter O.

/f box 20b is higher /han box 20e copy

box 19 !Jete. otherwise enter O.

®

Total Chargeable Income

®

Tax on Chargeable Income

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@

Total Tax on Chargeable Income

~

If your ta.>c status IS "single" copy the amount in box 22a

_

II your tax status IS "married" enter the LOWER c/. (I) the total of boxes 22a & 22b; or (2) the amount in box 22c

If your tax status IS ~singJe parent" copy the amount in box 22c

Page 3

Tax Credits

®

FSS Tax Deductions

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,

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~

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~C

@

Provisional Tax Payments

~C

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@

Tax Paid on Capital Gains

~

~

@

Tax at Source on Local Dividends

(where Income IS Included at box 80)

§C

~

@

Tax Withheld on Local Interest

(where ",come IS Included at box 8b)

~C

"]

@

Relief from Double Taxation

(Refer to instruction booklet)

®

~C

(e g Sociel Security contnbtJtjons paid during o~as employment)

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Other Tax Credits

®

Total Tax Credits

Box 31 must be completed Where there 1$ nothinQ to report insert "D'

Tax Underpaid or Overpaid

MUST 11,', (11I1fl/l f,' f

Till,

1'1 IIU!!

:J

~ §'C

®

Total Tax on Chargeable Income

E_'.mountof ...'.....rl/Lm)onIy·cents"'".,...".ct

(C(f)yllmounl fIom box 23)

®

§:C_---,--_

Total Tax Credits

(CCfJY IImount from box 31)

®

Tax Underpaid

If box 32 IS higher than box 33 then enter the dffferenca In box 34a

Tax Overpaid

If box 32 is lower than box 33 then enter the difference In box 34b

You must pay any amount in box 34a by not later than 30th June

.

failing which interest at the rate of 1% per month will be cllarged.

Please attach cheque with remittance advice and any other documents to page 3.

P~e4

_~

For Form T .A. 1 in the Schedule to the principal rules, there

shall be substituted the form in the Schedule to these rules.