67 tal-2015 - Regolamenti tal-2015 dwar ir-Reġistrazzjoni ta’ Ċerti Persuni Taxxabbli taħt l-Att dwar it-Taxxa fuq il-Valur Miżjud (ln_2015_67) | MT

Malta Government Gazette — Legal Notice 2015 67 · Gazzetta tal-Gvern ta’ Malta Nru. 19,390 – 06.03.2015 — 67 tal-2015 - Regolamenti tal-2015 dwar ir-Reġistrazzjoni ta’ Ċerti Persuni Taxxabbli taħt l-Att dwar it-Taxxa fuq il-Valur Miżjud

Preamble — 67 tal-2015 - Regolamenti tal-2015 dwar ir-Reġistrazzjoni ta’ Ċerti Persuni Taxxabbli taħt l-Att dwar it-Taxxa fuq il-Valur Miżjud Open official source

L.N. 67 of 2015

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Registration of Certain Taxable Persons)

Regulations, 2015

BY VIRTUE of the powers conferred by articles 13(7) and 75 of

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

following regulations:-

Malta Government Gazette — Legal Notice 2015 67 · Gazzetta tal-Gvern ta’ Malta Nru. 19,390 – 06.03.2015 — 67 tal-2015 - Regolamenti tal-2015 dwar ir-Reġistrazzjoni ta’ Ċerti Persuni Taxxabbli taħt l-Att dwar it-Taxxa fuq il-Valur Miżjud

Reg. 1 Citation and commencement. — 67 tal-2015 - Regolamenti tal-2015 dwar ir-Reġistrazzjoni ta’ Ċerti Persuni Taxxabbli taħt l-Att dwar it-Taxxa fuq il-Valur Miżjud Open official source

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

Act (Registration of Certain Taxable Persons) Regulations, 2015.

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

with effect from 1st January 2015.

Malta Government Gazette — Legal Notice 2015 67 · Gazzetta tal-Gvern ta’ Malta Nru. 19,390 – 06.03.2015 — 67 tal-2015 - Regolamenti tal-2015 dwar ir-Reġistrazzjoni ta’ Ċerti Persuni Taxxabbli taħt l-Att dwar it-Taxxa fuq il-Valur Miżjud

Reg. 2 Registration of taxable persons providing taxable or exempt with credit supplies of goods or services. — 67 tal-2015 - Regolamenti tal-2015 dwar ir-Reġistrazzjoni ta’ Ċerti Persuni Taxxabbli taħt l-Att dwar it-Taxxa fuq il-Valur Miżjud Open official source

Taxable persons providing taxable or exempt with credit

supplies of goods or services who are not registered or who had been

de-registered by virtue of the Value Added Tax (Exemption from

Registration) Regulations, 2010, shall register or re-activate their

registration as the case may be, under article 10 or article 11 of the

Value Added Tax Act according to their preference or eligibility by

2010. not later than the 30th June 2015.

Malta Government Gazette — Legal Notice 2015 67 · Gazzetta tal-Gvern ta’ Malta Nru. 19,390 – 06.03.2015 — 67 tal-2015 - Regolamenti tal-2015 dwar ir-Reġistrazzjoni ta’ Ċerti Persuni Taxxabbli taħt l-Att dwar it-Taxxa fuq il-Valur Miżjud

Reg. 3 Revocation of the Value Added Tax (Exemption from Registration) Regulations, — 67 tal-2015 - Regolamenti tal-2015 dwar ir-Reġistrazzjoni ta’ Ċerti Persuni Taxxabbli taħt l-Att dwar it-Taxxa fuq il-Valur Miżjud Open official source

The Value Added Tax (Exemption from Registration)

Regulations, 2010, are hereby revoked with effect from 1st January

2015, without prejudice to anything done or omitted to be done

thereunder.

2010.

2010. €0.09

67 tal-2015 - Regolamenti tal-2015 dwar ir-Reġistrazzjoni ta’ Ċerti Persuni Taxxabbli taħt l-Att dwar it-Taxxa fuq il-Valur Miżjud

Statutory Text (4 Articles)

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