66 tal-2015 - Regolamenti tal-2015 li jemendaw ir-Regolamenti dwar Taxxa fuq il-Valur Miżjud (Dikjarazzjoni minn Persuni Eżentati)

L.N. 66 of 2015

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Declaration by Exempt Persons)

(Amendment) Regulations, 2015

BY VIRTUE of the powers conferred by articles 30(1) 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

(Declaration by Exempt Persons) (Amendment) Regulations, 2015,

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

Value Added Tax (Declaration by Exempt Persons) Regulations,

hereinafter referred to as "the principal regulations".

In sub-regulation (1) of regulation 2 of the principal

regulations, immediately after the definition "declaration" there shall

be added the following definition

" "exempt person" means a person registered under article

11 of the Act.".

In sub-regulation (1) of regulation 3 of the principal

regulations, immediately after the words "shall be furnished every

twelve months" there shall be added the words "or as may be directed

by the Commissioner".

€0.09