240 tal-2013 - Regolamenti tal-2013 li jemendaw ir-Regolamenti dwar Taxxa fuq il-Valur Miżjud (Tħassir ta’ Mgħax u Penali Amministrattivi inkorsi taħt l-Att tal-1998 dwar it-Taxxafuq il-Valur Miżjud, l-Att dwar it-Taxxa tad-Dwana u tas-Sisa u l-Att tal-1994 dwar it-Taxxa fuq il-Valur Miżjud)

L.N. 240 of 2013

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Remittance of Interest and Administrative

Penalties incurred under the Value Added Tax Act, 1998, the

Customs and Excise Tax Act and the Value Added Tax Act, 1994)

(Amendment) Regulations, 2013

BY virtue of the powers conferred by articles 21, 42 and 75 of

the Value Added Tax Act, the Minister for Finance has made the

following regulations:-

The title of these regulations is the Value Added Tax

(Remittance of Interest and Administrative Penalties incurred under

the Value Added Tax Act, 1998, Customs and Excise Tax Act and

Value Added Tax Act, 1994) (Amendment) Regulations, 2013 and

these regulations shall be read and construed as one with the Value

Added Tax (Remittance of Interest and Administrative Penalties

incurred under the Value Added Tax Act, 1998, Customs and Excise

Tax Act and Value Added Tax Act, 1994) Regulations, hereinafter in

these regulations referred to as "the principal regulations".

In the first proviso to paragraph 11 of Annex A to the

principal regulations, for the words "beyond 31 July 2012" there shall

be substituted the words "beyond 30 November 2013".

€0.09