Arrangements (Amendment) Regulations, 2015

L.N. 121 of 2015

VALUE ADDED TAX ACT

(CAP. 406)

Refund of Value Added Tax in terms of Diplomatic and Consular

Arrangements (Amendment) Regulations, 2015

IN EXERCISE of the powers conferred by articles conferred by

articles 70 and 75 of the Value Added Tax Act, the Minister for

Finance, has made the following regulations

The title of these regulations is the Refund of Value Added Citation.

Tax in terms of Diplomatic and Consular Arrangements (Amendment)

Regulations, 2015 and these regulations shall be read and construed as

one with the Refund of Value Added Tax in terms of Diplomatic and S.L. 406.06.

Consular Arrangements Regulations, hereinafter referred to as "the

principal regulations".

Regulation 3 of the principal regulations shall be Amends

regulation 3 of

substituted as follows

the principal

regulations.

"3.

Subject to the other provisions of these regulations,

an application for a refund of the tax may be made by

(a) diplomatic missions, consular posts and

international organizations under the terms and conditions

of Schedule I; and

(b) resident officials under the terms and

conditions of Schedule II

Provided that

(i)

the supply of motor vehicles to diplomatic

missions, consular posts and international organizations and to

resident officials shall be considered as exempt with credit

supplies listed in Part One of the Fifth Schedule to the Act; and

(ii)

the intra-Community acquisition of motor vehicles

by diplomatic missions, consular posts and international

organizations and by resident officials shall be considered as

exempt acquisitions listed in Part Three of the Fifth Schedule to

the Act

Provided further that, where there is a bilateral

agreement of reciprocity between Malta and any other country

which regulates the refund or exemption of the tax, then the

provisions of that agreement shall prevail over these

regulations.".

In the proviso to regulation 5 of the principal regulations,

for the words "for the refund of the tax" there shall be substituted the

words "for the refund or exemption of the tax".

Schedule II of the principal regulations shall be amended

as follows

(a) in item 1(2)(c) thereof the words "administration and

technical staff." shall be substituted by the words "administration and

technical staff:" ;

(b) immediately after item 1(2)(c) thereof there shall be

inserted the following new proviso

"Provided that, tax payable on accommodation shall be

unlimited and shall not form part of the aggregate refund.";

(c)

item 4(a) shall be substituted as follows

"(a) accommodation costs;".

€0.18