ln_2015_295
MT
MT
Income Tax (Rate of Interest) Rules, 2015
3 Articles / Provisions · Malta
Statutory Text (3 Articles)
Malta Government Gazette — Legal Notice 2015 295 · Gazzetta tal-Gvern ta’ Malta Nru. 19,474 – 15.09.2015 — Income Tax (Rate of Interest) Rules, 2015
L.N. 295 of 2015
INCOME TAX MANAGEMENT ACT
(CAP. 372)
Income Tax (Rate of Interest) Rules, 2015
IN exercise of the powers conferred by articles 44(2A) and 58 of
the Income Tax Management Act, hereinafter referred to as "the Act",
the Minister for Finance has made the following rules:-
Malta Government Gazette — Legal Notice 2015 295 · Gazzetta tal-Gvern ta’ Malta Nru. 19,474 – 15.09.2015 — Income Tax (Rate of Interest) Rules, 2015
(1) The title of these rules is the Income Tax (Rate of
Interest) Rules, 2015.
(2) These rules shall come into force as from 1st January 2016,
with regard to any period or part thereof commencing on or after that
date.
Malta Government Gazette — Legal Notice 2015 295 · Gazzetta tal-Gvern ta’ Malta Nru. 19,474 – 15.09.2015 — Income Tax (Rate of Interest) Rules, 2015
The interest applicable as provided for by article 44(2A) of
the Act shall be at the rate of zero point five four per cent (0.54%).
€0.09