128 tal-2016 - Regolamenti tal-2016 li jemendaw ir-Regolamenti dwar Taxxa fuq il-Valur Miżjud (Formoli)

L.N. 128 of 2016

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Forms) (Amendment) Regulations, 2016

BY VIRTUE of the powers conferred by articles 28(1) and 75 of

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

following regulations:-

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

(Forms) (Amendment) Regulations, 2016, and these regulations shall

be read and construed as one with the Value Added Tax (Forms)

Regulations, hereinafter in these regulations referred to as "the

principal regulations".

(2) These regulations shall come into force on the 1st May,

2016.

Regulation 8 of the principal regulations shall be re-

numbered as regulation 9.

Immediately after regulation 7 of the principal regulations

there shall be added the following new regulation

" Correction

(1)

The form to be presented for a

Form.

correction in terms of article 28(1) of the Act shall

be that set out in the Ninth Schedule.

(2) A correction in terms of article 28(1) of

the Act shall be subject to the following conditions

(a)

the Commissioner for Revenue

shall not accept a request for a correction

unless this is made on the form prescribed for

this purpose;

(b) an applicant shall

(i) fill in all the boxes in Part 1

of the form (Details of Registered

Persons and Tax Return);

(ii) for part 2 (Correction),

complete only those boxes affected by the

correction;

(iii) sign and complete part 3

(Declaration);

(ċ)

a correction of an amount which

has been assessed or for which a provisional

assessment has been issued or which is subject

to an appeal shall not be accepted;

(d) where

it

results

that

the

Commissioner for Revenue does not agree

with a correction made, the applicant may be

subject to an assessment in terms of the Act;

(e)

administrative

penalties

and

interests are applicable in terms of the Act.".

4. Immediately after the Eighth Schedule to the principal Adds a new

Schedule to the

regulations there shall be added the following new schedule

principal

regulations.

B

"NINTH SCHEDULE

(Regulation 8)

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Part 3 - Declaration

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