Part-Time Work (Amendment) Rules, 2016

L.N. 125 of 2016

INCOME TAX ACT

(CAP. 123)

Part-Time Work (Amendment) Rules, 2016

IN exercise of the powers conferred by articles 90A and 96 of

the Income Tax Act, the Minister for Finance has made the following

rules:-

(1) The title of these rules is the Part-Time Work

(Amendment) Rules, 2016, and these rules shall be read and

construed as one with the Part-Time Work Rules, hereinafter referred

to as "the principal rules".

(2) These rules shall come into force as follows

(a)

rules 2 and 3 as from the year of assessment

2017; and

(b) rules 4, 5 and 6 as from the year of

assessment 2016.

Immediately after sub-rule (1) of rule 5 of the principal

rules, there shall be added the following new proviso

"Provided that the requirements of paragraphs (a)

and (b) shall not apply to situations where the income from

part-time work consists of remuneration referred to in rule

6(3).".

Immediately after sub-rule (2) of rule 6 of the principal

rules, there shall be added the following new sub-rule

"(3) Remuneration paid to police officers for performing

extra duty work shall be considered as income from part-time

work qualifying under these rules. For the purpose of this sub-

rule, "extra duty" refers to work that is not part of the police

officer’s normal duties and is not overtime.".

Immediately after rule 8 of the principal rules, there shall

be added the following new rules

" Self-

(1) The statement of accounts

employed

indicating the taxable net profits for the

statement of

relevant year which shall accompany a payment

accounts.

to be made by a self-employed person, which

shall be given by an individual in terms of

article 42(4)(a) of the Income Tax Management

Act, shall be according to the form prescribed

in Schedule A.

(2) For the purposes of sub-rule (1), the

term ''self-employed'' means a person who is

performing part-time work in terms of article

90A(1) of the Act and whose gains or profits

from such trade, business, profession or

vocation fall under the provisions of article

4(1)(a) of the said Act.

The notices referred to in article

Notices to

employer.

90A(3) and (5) of the Act shall be made

through the FS4 form prescribed in Schedule A

to the Final Settlement System (FSS) Rules.".

5. The Schedule to these rules shall be added as Schedule A Adds new

Schedule to the

to the principal rules.

principal rules.

6. The Part-time (Notice to Employer) Rules and the Part- Revocation of

the Part-time

time (Forms of Self-Employed) Rules are hereby revoked.

(Notice to

Employer)

Rules and the

Part-time

(Forms of Self-

Employed)

Rules.

Schedule

(Rule 5)

"Schedule A

(Rule 9)

!,*:054


)
5-
:/,
4*53,
"(>
*:
(6



 


 
 

1*"$.


1*"$.


1*"$.

(3,
(4+
!;84(3,




''''''''''''''''''''''''''''''''''''''''''''''''''

++8,99























''''''''''''''''''''''''''''''''''''''''''''''''''

''''''''''''''''''''''''''''''''''''''''''''''''''

 







 

"# $


!"

# !!

"5:(2
5-
)5>,9

(4+

!
!"

!"

!!

,+;*:
)5>

-853
)5>



 !!
 "

,+;*:
)5>

-853
)5>



3-$+/$/

,4,8(2
(4+
(+30409:8(:0<,
,>6,49,9



,4:(2



%(:,8
(4+
2,*:80*0:?



",2,6/54,
(4+
533;40*(:0549

"8(49658:
>6,49,9

(60:(2
(225=(4*,9

,6(089
(4+
(04:,4(4*,

4:,8,9:
(4+
)(41
*/(8.,9

:/,8
,>6,49,9



""
&!!

"5:(2
5-
)5>,9

:5





 
,+;*:
)5>

-853
)5>




!3
,+
!.0(*$
$)%*-),4*$+0
#1$
%,.
0'$
4$!.

 
,%
!*,1+0
(+
,3


1-
0,
!
*!3(*1*
,%5 



!0.4(:;8,






'''''''''''''''''''''

(:,



''''''''''''''


(3
6(?04.
04
*(9/

*/,7;,
4;3),8
''''''
+8(=4
54
)(41
'''''''''''''''''''''
:/,
9;3
5-
'''''''''''

!4*$+0
(/
0,
"$
*!#$
"4
+,0
)!0$.
0'!+
0'
1+$
,%
0'$
%,)),2(+&
4$!.

"/, 42(4+ ,<,4;, ,6(8:3,4: ;9,9 :/, 04-583(:054 685<0+,+ :5 685*,99 :/09 -583 04 (**58+(4*, =0:/ :/, 4*53, "(>

*:9 (4+ 9;)90+0(8? 2,.092(:054 %, 3(? */,*1 04-583(:054 685<0+,+ )? ?5; 58 04-583(:054 ()5;: ?5; 685<0+,+ )? ( :/08+

6(8:? =0:/ 5:/,8 04-583(:054 /,2+ )? ;9 %, =022 45: +09*259, 04-583(:054 ()5;: ?5; :5 (4?54, 5;:90+, :/, 42(4+ ,<,4;,

2(= "/, 42(4+ ,<,4;, ,6(8:3,4: :8,(:9 ?5;8 6,8954(2 04-583(:054 04 (**58+(4*, =0:/

,6(8:3,4: ;42,99 6,830::,+ )? 2(=

:/, (:( 85:,*:054 *:  (6  :5 685:,*: ?5;8 680<(*? 4? 7;,80,9 3(? ), (++8,99,+ :5 :/, (:( 54:8522,8

42(4+
,<,4;,
,6(8:3,4:
2580(4(
 
 

€0.27