MT
Regulations, 2005
Statutory Text (4 Articles)
L.N. 125 of 2005
VALUE ADDED TAX ACT
(CAP. 406)
Value Added Tax (Refund of Value Added Tax to taxable
persons not established in the territory of the Community as
well as taxable persons not established in Malta but
established in the territory of the Community and who realise
in Malta operations not allowed for refund under regulation 2
(a) and (b) of Legal Notice No. 219 of 2004) (Amendment)
Regulations, 2005
IN exercise of the powers conferred by articles 25 and 75 of
the Value Added Tax Act, hereinafter referred to as “the Act”, the
Prime Minister and Minister of Finance has made the following
regulations:-
The title of these regulations is the Value Added Tax
(Refund of Value Added Tax to taxable persons not established in
the territory of the Community as well as taxable persons not
established in Malta but established in the territory of the Community
and who realise in Malta operations not allowed for refund under
regulation 2 (a) and (b) of Legal Notice No 219 of 2004)
(Amendment) Regulations, 2005, and shall be read and construed
as one with the Value Added Tax (Refund of Value Added Tax to
taxable persons not established in the territory of the Community as
well as taxable persons not established in Malta but established in
the territory of the Community and who realise in Malta operations
not allowed for refund under regulation 2 (a) and (b) of Legal Notice
No. 219) Regulations, 2004, hereinafter referred to in these
regulations as “the principal regulations”.
In paragraph (3) regulation 3 of the principal regulations
Amends regulation
the following words shall be deleted “conditional upon the granting
by third states of comparable advantages regarding turnover taxes,”.
Subparagraph (c) of paragraph (2) of regulation 4 of the
Amends regulation
principal regulations shall be deleted, and in subparagraph (b) for
the words “documents;” there shall be substituted the words
“documents.”.
Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press