ln_2014_52

Value Added Tax (Rate of Interest) Regulations, 2014

3 Articles / Provisions · Malta

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Statutory Text (3 Articles)

Malta Government Gazette — Legal Notice 2014 52 · Gazzetta tal-Gvern ta’ Malta Nru. 19,206 – 07.02.2014 — Value Added Tax (Rate of Interest) Regulations, 2014

Preamble — Value Added Tax (Rate of Interest) Regulations, 2014 Open official source

L.N. 52 of 2014

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Rate of Interest) Regulations, 2014

IN exercise of the powers conferred by articles 21(4) and 75 of

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

following regulations:-

Malta Government Gazette — Legal Notice 2014 52 · Gazzetta tal-Gvern ta’ Malta Nru. 19,206 – 07.02.2014 — Value Added Tax (Rate of Interest) Regulations, 2014

Reg. 1 Citation and commencement. — Value Added Tax (Rate of Interest) Regulations, 2014 Open official source

(1) The title of these regulations is the Value Added Tax

(Rate of Interest) Regulations, 2014.

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

with effect from 1st January 2014.

Malta Government Gazette — Legal Notice 2014 52 · Gazzetta tal-Gvern ta’ Malta Nru. 19,206 – 07.02.2014 — Value Added Tax (Rate of Interest) Regulations, 2014

Reg. 2 Rate of interest. — Value Added Tax (Rate of Interest) Regulations, 2014 Open official source

The interest applicable in terms of article 21(4) of the

Value Added Tax Act shall be at the rate of zero point five four per

cent (0.54%).

€0.09

Value Added Tax (Rate of Interest) Regulations, 2014

Statutory Text (3 Articles)

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