138 tal-2007 - Regolamenti tal-2007 li jemendaw ir-Regolamenti dwar Komunikazzjonijiet Elettroniċi (Taxxa fuq l-Income) (skedah)

L.N. 138 of 2007

INCOME TAX MANAGEMENT ACT

(CAP. 372)

Electronic Communications (Income Tax)

(Amendment) Regulations, 2007

IN virtue of the powers conferred by article 58(b) of the Income

Tax Management 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 Electronic Communications

(Income Tax) (Amendment) Regulations, 2007 and they shall be read

and construed as one with the Electronic Communications (Income Tax)

Regulations, 2002, hereinafter referred to as “the principal regulations”.

(Regulation 3(d))

List of forms that may be completed and delivered under these regulations

1. Forms for registration of trusts by trustees (Form Trusts 01) and the return in respect

of gains on transfer of beneficial interest (Form Trusts 02) that are required to be

submitted under the provisions of the regulation 2 and 3 of the Trusts (Income Tax)

Regulations.

Regulation 2 of the principal regulations shall be amended as

(a) in the definition “tax representative”, for the words

“regulation 3<” there shall be substituted the words “regulation

(b) immediately at the end of the definition “tax

representative”, there shall be added the following proviso>

“Provided that a person can act as a tax representative,

notwithstanding that he is not a tax practioner, where he is>

(a) a payer as defined in the Final Settlement

System (FSS) Rules and registered under regulation 6A

who files the tax return on behalf of employees that are

in possession of an employment license issued under

the Immigration Act< or

(b) an advocate registered under regulation 6A

who files a declaration in lieu of a tax return on behalf

of a licensed shipping organisation as regulated by the

Merchant Shipping (Taxation And Other Matters

Relating To Shipping Organisations) Regulations,

2004.”.

(Regulation 3(e))

List of forms that may be completed and delivered under these regulations

1. Form Trusts 06 as approved by the Commissioner that is required to be submitted

under the provisions of the Trusts (Income Tax) Regulations.

2. The First Schedule to the Duty on Documents and Transfers Rules, as approved

by the Commissioner.

Regulation 3 of the principal regulations shall be amended as Amends

3 of the principal

regulations.

(a) in paragraph (a), for the words “article 10 of the Act”,

there shall be substituted the words “articles 10 or 24A of the Act

or article 27D(2) of the Income Tax Act”<

(b) in paragraph (c), for the words “electronic

communications.”, there shall be substituted the words “electronic

communications<”< and

(c) immediately after paragraph (c), there shall be added

the following new paragraphs>

“(d) the making and delivery to the Commissioner of

any form as may be specified in Schedule H, using electronic

communications<

(e) the making and delivery to the Commissioner of

any form as may be prescribed under the Income Tax Acts or

the Duty on Documents and Transfers Act, as may be specified

in Schedule I using electronic communications.”.

(Regulation 6(2))

Authorisation of tax representative

Employment Number ( where applicable )

Tax Reference No

Inland Revenue

PE Number ( where applicable)

ROC Number (where applicable)

This authorisation applies to a person appointing a tax representative to act on his behalf with respect to the

electronic services and facilities provided by the Commissioner of Inland Revenue. This authorisation

supersedes any earlier authorisation submitted to the Commissioner of Inland Revenue.

I,

(enter name)

as legal representative of

enter company/firm name

(where applicable)

authorise

(tax representative name)

identified by the Commissioner of Inland

Revenue as

(tax representative number)

to act on my behalf in connection with the electronic services and facilities provided by the Commissioner of

Inland Revenue as indicated below. I assume full responsibility for the information submitted.

Applicable to persons to whom paragraph (a) of the proviso to the definition of “tax

representative” in the Electronic Communications (Income Tax) Regulations applies

Tick (√) where applicable

Service

Filing of income tax return

Filing of PT Reduction Form

Tick (√) where applicable

Facility

Access (view only) to payments and tax statements

Access (view only) to tax return submission status

Access (view only) to payments of FSS tax and Social Security Contributions

Count of services or facilities authorised in this section

Applicable to persons to whom paragraph (b) of the proviso to the definition of “tax

representative” in the Electronic Communications (Income Tax) Regulations applies

Tick (√) where applicable

Service

Filing of Declaration in lieu of tax return on behalf of a licensed shipping

organisation

Tick (√) where applicable

Facility

Access (view only) to tax return submission status

Count of services or facilities authorised in this section

(To receive electronic confirmation of the authority and similar correspondence, indicate e-mail

address: _________________________________________)

Signature

Date

Name in full _____________________________

ID No. __________________

For regulation 4 of the principal regulations there shall be Substitutes

regulation 4 of the

substituted the following>

principal

regulations.

4. (1) The provisions of regulation 3(a) and (b) shall

“Application.

apply to>

(a) companies as defined in the Income Tax Act

and trusts as defined in the Trusts and Trustees Act<

(b) individuals in possession of an electronic

identity (eID) issued by or on behalf of Government<

and

(c) individuals who appoint a tax representative

to act on their behalf.

(2) (a) The provisions of regulation 3(c) shall

apply to any person who is a payer as defined in the Final

Settlement System (FSS) Rules<

(b) The provisions of regulation 3(d) shall

apply to any trustee of a trust as defined in the Trusts and

Trustees Act< and

(c) The provisions of regulation 3(e) shall

apply to any person or firm practicing as notary public under

the Notarial Profession and Notarial Archives Act.

(3) A return of income made in terms of article

10 of the Act by any company to which these regulations

apply and which is benefiting from any fiscal incentive

specified in Schedule G, or any other legislation making it

compulsory to file electroncially, shall be considered as made

and delivered to the Commissioner only if submitted in

accordance with regulation 3(a) of these regulations.”.

(Regulation 6A(2))

Registration for a service

Tax Reference Number

ROC Number (where applicable)

Inland

Revenue

This registration applies to a person who wishes to submit Trusts forms electronically

through the internet using the service provided by the Commissioner of Inland Revenue.

(The person may also nominate the employees/officials using this service.)

I

(enter name)

on behalf of _____________________________ (enter name of Firm, where applicable)

hereby apply to register with the Commissioner of Inland Revenue to submit Trusts forms

electronically through the internet as specified in Regulation 3 (d),

and I hereby appoint

(enter name, email and ID)

to act as access manager to the electronic service by other users within the firm.

I indicate the following as additional users (maximum two)

User full name

Email address

Reference Number (ID)

Signature

Date

Full Name

ID No.__________________

Regulation 6 of the principal regulations shall be amended as

(a) in subregulation (1), for the words “may authorize a tax

practitioner to act as his tax representative on his behalf” there

shall be substituted the words “may authorize a tax representative

to act on his behalf”<

(b) in subregulation (2), immediately after the words

“prescribed in Schedule B”, there shall be added the words “in the

case of tax practitioners acting as tax representatives and on the

form prescribed in Schedule J in the case of other tax representatives

identified under these regulations”< and

(c) in subregulation (3), the words “tax practitioner at a time

to act as his” shall be deleted, and for the words “service referred

to in regulation 3(a)” there shall be substituted the words “services

referred to in regulations 3(a) and 3(b)”.

(Regulation 6A(3))

Registration for a service

Tax Reference Number

ROC Number (where applicable)

Inland

Revenue

This registration applies to a person or firm practicing as notary public under the Notarial

Profession and Notarial Archives Act who wishes to submit forms electronically through the

internet using the service provided by the Commissioner of Inland Revenue. (The person

may also nominate the employees/officials using this service.)

I

(enter name)

on behalf of _____________________________ (enter name of firm, where applicable)

hereby apply to register with the Commissioner of Inland Revenue in connection with the

electronic service through the internet as specified in regulation 3(e),

and I hereby appoint

(enter name, email and ID

No., where applicable)

to act as manager of access to the electronic service by other users within the firm.

I indicate the following as additional users (maximum two): (where applicable)

User full name

Email address

Reference Number (ID)

Signature

Date

Full Name

ID No.__________________

For regulation 6A of the principal regulations there shall be

substituted the following>

“Registration

(1) A person to whom regulation 4(2)(a) applies

shall register for such service by filling and delivering to the

Commissioner the form prescribed in Schedule F.

(2) A person to whom regulation 4(2)(b) applies

shall register for such service by filling and delivering to the

Commissioner the form prescribed in Schedule K.

(3) A person to whom regulation 4(2)(c) applies

shall register for such service by filling and delivering to the

Commissioner the form prescribed in Schedule L.

(4) A person who is a tax representative but who is

not a tax practitioner under these regulations shall register by

filling and delivering to the Commissioner the form prescribed

in Schedule M.”.

(Regulation 6A(4))

Registration for a service

Tax Reference Number

ROC Number (where applicable)

Inland Revenue

P E Number (where applicable)

This registration applies to a person who is a tax representative but who is not a tax practitioner under

these regulations.

I

(enter name)

on behalf of _____________________________ (enter name of firm, where applicable)

hereby apply to register with the Commissioner of Inland Revenue for the electronic services provided

through the internet as indicated below

Tick where applicable

Service

Submission of tax return on behalf of employees that are in possession of an

employment license issued under the Immigration Act; or

Submission of declaration in lieu of a tax return on behalf of a licensed

shipping organisation as regulated by the Merchant Shipping (Taxation and

other matter relating to shipping organisations) Regulations.

(The person may also nominate the employees/officials using this service.)

Furthermore, I hereby apppoint

(enter name, email and ID No.)

to act as access manager to the electronic service by other users within the firm.

I indicate the following as additional users (maximum two)

User full name

Email address

Reference Number (ID)

Signature

Date

Full Name

ID No.__________________

Regulation 9 of the principal regulations shall be amended as Amends regulation

9 of the principal

regulations.

(a) in sub-regulation (2), for the words “Income Tax

Management Act.” there shall be substituted the words “Income

Tax Management Act>”< and

(b) immediately after sub-regulation (2) there shall be added

the following proviso>

“Provided that, without prejudice to the foregoing, in

the case of -

(a) a company carrying on banking business

under the Banking Act,

(b) a company carrying on the business of

insurance under the Insurance Business Act,<

(c) a company which is owned and controlled,

directly or indirectly, by such company referred to in

paragraphs (a) and (b) hereof,

any such company shall deliver to the Commissioner a paper

copy of the audited financial statements within forty-eight

hours of filing an electronic tax return.”.

(Regolament 6A(4))

Reġistrazzjoni għal servizz

Numru ta' Referenza tat-Taxxa

Numru tal-ROC (fejn japplika)

Inland

Numru tal-PE (fejn japplika)

Revenue

Din ir-reġistrazzjoni tapplika għal persuna li hija tax representative iżda mhux tax practitioner

taħt dawn ir-regolamenti.

Jien

(niżżel l-isem)

bħala rappreżentant ta' _____________________________

(niżżel l-isem tad-ditta,

fejn applikabbli)

b'dan napplika biex nirreġistra mal-Kummissarju tat-Taxxi Interni dwar is-servizzi elettroniċi

fuq l-internet kif speċifikat hawn isfel

Immarka fejn japplika

Servizz

Li jintbagħat il-prospett tat-taxxa f’isem impjegati li għandhom

liċenzja ta’ impjieg taħt l-Att dwar l-Immigrazzjoni

Li tintbagħat dikjarazzjoni minflok il-prospett tat-taxxa f’isem

organizzazzjoni liċenzjata tax-shipping kif regolat mir-Regolamenti

dwar Bastimenti Merkantili (Tassazzjoni u ħwejjeġ oħra li

għandhom x’jaqsmu ma’ organizzazzjonijiet ta’ bastimenti).

(Il-persuna tista' wkoll tinnomina lill-impjegati/uffiċjali li jużaw dan is-servizz.)

B’dan ukoll, nappunta

(niżżel l-isem, email u l-ID.)

biex jaġixxi bħala manager ta' l-aċċess għas-servizz elettroniku minn utilizzaturi oħra fid-ditta.

Insemmi lil dawn li ġejjin bħala utilizzaturi oħra (massimu ta' tnejn)

Isem

Indirizz ta’ l-email

Numru tal-ID

Firma

Data

Isem Sħiħ

Nru. tal-ID ____________________

In Schedule B to the principal regulations, in the section titled Amends Schedule B

to the principal

“Facility”, for the words “to company’s payments” there shall be regulations.

substituted the words “to person’s payments” and for the words “to

company’s tax return” there shall be substituted the words “to person’s

tax return”.

In Schedule G to the principal regulations, for the words

Amends Schedule G

“(Regulation 4(2))” there shall be substituted the words “(Regulation

4(3))”.

The new Schedules H, I, J, K, L and M to these regulations

Schedules H to M to

shall be added at the end of Schedule G to the principal regulations.