Part-Time Work (Amendment) Rules, 2006

L.N. 3 of 2006

INCOME TAX ACT

(CAP. 123)

Part-Time Work (Amendment) Rules, 2006

IN exercise of the powers conferred by articles 90A and 96 of the

Income Tax Act, the Prime Minister and Minister of Finance has made

the following rules>–

(1) The title of these rules is the Part-Time Work Citation and

commencement.

(Amendment) Rules, 2006 and they shall be read and construed as one

with the Part-Time Work Rules, 1996, hereinafter called “the principal L.N. 157 of 1996.

(2) These rules shall be deemed to have come into force as

from the year of assessment 2006.

Immediately after rule 7 of the principal rules there shall be Adds new rule 8 to

the principal rules.

added the following new rule>

“Payment by

Where, in the circumstances described in subarticle

(6) of article 90A of the Act, the tax is paid by the individual

directly to the Commissioner, such payment shall be made

by the 15 th of February of the year following that in which the

income from part-time work was derived, and it shall be

accompanied by a complete and correctly filled in form

prescribed in Schedule B hereto.”.

The following new Schedule B shall be added to the principal Adds Schedule to

3. the principal rules.

“SCHEDULE B

(Rule 8)

DIPARTIMENT TAT-TAXXI

FORMOLA TA23

INTERNI

INLAND REVENUE

FORM TA23

DEPARTMENT

Ħlas ta’ taxxa mħallsa nieqsa fuq dħul minn impjieg part-time

Payment of tax under-deducted from part-time work

Dettalji ta’ l-Impjegat

Employee’s details

Nru. tat-Taxxa ta’ l-impjegat: ____________________________

Employee's Income Tax Ref. No.

Isem

Name

Indirizz

Address

Nru. tal-Income Tax tal-konjuġi: __________________________ (jekk meħtieġ)

Spouse's Income Tax Ref. No.

(if necessary)

Dettalji tal-Employer

Employer’s Details

Nru. tal-P.E. ta' min iħaddem

Employer's P.E. No

Isem

Name

Indirizz

Address

Dħul minn dan l-Impjieg għas-sena bazi

(A1) Lm__________

Emoluments from this employment for basis year

Taxxa Dovuta bil-15% (A1 X 15%)

(A2) Lm__________

Tax Due at 15% (A1 X 15%)

Naqqas it-taxxa diġa mħallsa fuq id-dħul iddikjarat f’kaxxa A1

(A3) Lm__________

Less: Tax already paid on emoluments declared in A1

Taxxa Dovuta – Naqqas A3 minn A2

(A4) Lm __________

Tax Due – A3 less A2

It-taxxa dovuta kif tirriżulta f’A4 trid titħallas sal-15 ta’ Frar tas-sena ta’ wara, skond l-Artiklu 90A(6) ta'

l-Att dwar it-taxxa fuq l-Income

Tax due as resulting in A4 is to be paid by the 15 th February of the following year in terms of Article 90A(6) of

the Income Tax Act.

Firma: ______________________

Data: ____________________

Signature

Date

“.

Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press