Regolamenti tal-2018 dwar Taxxa fuq il-Logħob

Suppliment tal-Gazzetta tal-Gvern ta’ Malta Nru. 20,028, 20 ta’ Lulju, 2018

Taqsima B

A.L. 248 tal-2018

ATT DWAR IL-LOGĦOB

(KAP. 583)

Regolamenti tal-2018 dwar Taxxa fuq il-Logħob

Taqsim tar-Regolamenti

Regolamenti

Taqsima I

Titolu u Tifsiriet

1 - 2

Taqsima II

Taxxa fuq il-Logħob

Taqsima III

Dazju fuq Apparat tal-Logħob

4 - 5

Taqsima IV

Ħlas

Taqsima V

Prospetti u Stimi ta’ Taxxa

Taqsima VI

Oġġezzjonijiet u Appelli

Taqsima VII

Dispożizzjonijiet Transitorji

A.L. 248 tal-2018

ATT DWAR IL-LOGĦOB

(KAP. 583)

Regolamenti tal-2018 dwar Taxxa fuq il-Logħob

BIS-SAĦĦA tas-setgħat mogħtija bl-artikolu 12 tal-Att dwar il-

Logħob, is-Segretarju Parlamentari għas-Servizzi Finanzjarji,

Ekonomija Diġitali u Innovazzjoni, wara konsultazzjoni mal-Awtorità

ta’ Malta dwar il-Logħob, għamel dawn ir-regolamenti li ġejjin:-

Taqsima I

Titolu u Tifsiriet

The title of these regulations is the Gaming Tax Citation.

Regulations, 2018.

(1) In these regulations, save as provided in sub- Interpretation.

regulations (2) and (3), all words and phrases shall have the same

meaning as prescribed in the Gaming Definitions Regulations, 2018. L.N.

2018. (2) In these regulations, unless the context otherwise requires -

"the Act" means the Gaming Act;

"charge" means the actual revenue derived from the provision of

either Type 3 gaming services or Type 4 gaming services, whether

computed by way of commission or otherwise;

"gaming revenue" means the aggregate stakes and wagers,

inclusive of any bonus or other player incentives which are comprised

within any stake or wager, less an amount to be determined by

summing up the aggregate player winnings to the aggregate of any

bonus or other player incentives which are comprised within the

amount of aggregate stakes and wagers, and for Type 3 and Type 4

gaming services, gaming revenue means a charge, tournament fees

and other such like elements of revenue;

"qualifying activity" means any activity which consists of

providing or carrying out a gaming service from Malta or to any

person in Malta, subject to the requirement of a licence in terms of

regulation 3 of the Gaming Authorisations Regulations, 2018, which L.N.

2018. for the avoidance of doubt shall include the persons mentioned in

regulations 8 and 22, but not the persons mentioned in regulations 5,

7, 29, 30 and 31 of the Gaming Authorisations Regulations,2018, and

the term "qualifying activities" shall be read and construed

accordingly;

"tax period" means the financial year of the person conducting a

qualifying activity.

(3) All other terms used in these regulations shall have the

same meaning attributed to them in the Act.

Part II

Gaming Tax

Any person offering any gaming service constituting a

qualifying activity, whether through means of distance

communication or in gaming premises or by any other means to any

player who is physically present in Malta at the time when the gaming

service is actually provided shall, in addition to the levy on gaming

devices, if any, imposed in terms of regulation 4, pay to the Authority,

for each tax period, gaming tax to be computed at the rate of five per

cent (5%) of the gaming revenue generated from the said gaming

services during the relevant tax period

Provided that where the gaming service is provided by a

corporate group holding a licence in terms of regulation 10(3) of the

Gaming Authorisations Regulations, 2018, the entire corporate group

2018. shall be considered to be the "person" for the purposes of this

regulation

Provided further that where the gaming service is offered

solely by means of distance communications, the determination of

taxability shall not be whether the player is physically present in

Malta, but whether the player is established, has his permanent

address and, or usually resides in Malta.

Part III

Levy on Gaming Devices

There shall be due and payable to the Authority in each

and every tax period a levy on gaming devices. The levy shall be

computed in the manner stipulated in regulation 5 and shall be

payable jointly and severally by the person or persons deploying any

gaming device for the provision or conduct of any qualifying activity

Provided that, for the purposes of these regulations, the

person deploying the gaming device for the provision or conduct of a

qualifying activity shall be deemed to be the licensee under whose

licence the qualifying activity is undertaken and, in the absence of a

valid licence, it shall be each and every person directly or indirectly

enjoying any economic benefit generated by, or as a result of, the

deployment of the said gaming device.

(1) The levy on gaming devices payable by any person Levy rate.

for each and every tax period in terms of regulation 4 shall be

determined by aggregating the amounts resulting from the

computational method prescribed in sub-regulation (2), (3), (4), (5)

and, or (6).

(2) The levy on gaming devices payable in each and every tax

period by reference to gaming devices deployed within gaming

premises in the provision or conduct of Type 1 and, or Type 2 gaming

services shall be thirty per cent (30%) of the aggregate gaming

revenue generated during the tax period from all gaming devices

deployed by that person in the provision or conduct of Type 1 and, or

Type 2 gaming services.

(3) The levy on gaming devices payable in each and every tax

period by reference to gaming devices deployed within gaming

premises in the provision or conduct of Type 3 and, or Type 4 gaming

services shall be twelve point five percent (12.5%) of the aggregate

gaming revenue generated during the tax period from all gaming

devices deployed by that person in the provision or conduct of Type 3

or Type 4 gaming services.

(4) The levy on gaming devices payable in each and every tax

period by reference to gaming devices deployed within controlled

gaming premises in the provision or conduct of Type 1, Type 2, Type

3 and, or Type 4 gaming services shall be fifteen percent (15%) of the

aggregate gaming revenue generated during the tax period from all

gaming devices deployed by that person in the provision or conduct

of Type 1, Type 2, Type 3 or Type 4 gaming services.

(5) Notwithstanding anything contained in sub-regulations (2),

(3) and (4), the levy on gaming devices payable in each and every tax

period by reference to gaming devices deployed within gaming

premises in the provision or conduct of Type 1, Type 2, Type 3 and, or

Type 4 gaming services shall, instead of the amounts in regulations

(2), (3), and (4), and if lawfully classified as a junket in terms of the

applicable regulatory instrument, be two point five percent (2.5%) of

the aggregate gaming revenue generated during the tax period from

all gaming devices deployed by that person in the provision or

conduct of Type 1, Type 2, Type 3 or Type 4 gaming services

classified as a junket.

(6) Notwithstanding anything contained in sub-regulations (2),

(3), and (4), the levy on gaming devices payable in each and every tax

period by reference to gaming devices deployed within gaming

premises in the provision or conduct of Type 3 gaming services shall,

instead of the amounts in sub-regulations (2), (3), and (4), and if

lawfully classified as a junket event in terms of the applicable

regulatory instrument, be two point five percent (2.5%) of the

aggregate gaming revenue generated during the tax period from all

gaming devices deployed by that person in the provision or conduct

of Type 3 gaming services classified as a junket event.

(7) Notwithstanding anything contained in this regulation, any

authorised person who uses premises as a studio to film, and, or

broadcast a gaming service or a critical gaming supply, shall pay a

fixed levy of five hundred euro (€500), in advance, for the following

twelve (12) running months, and on every anniversary thereof

Provided that no such one-time fixed levy shall be due if

such person is already paying the levy due in terms of sub-regulation

(2), (3), (4), (5) and, or (6).

Part IV

Payment

(1) The amounts payable in terms of these regulations

for any given tax period shall be paid throughout the tax period by

way of monthly payments to be calculated on the gaming revenue

accrued during each and every month falling within a tax period,

hereinafter referred to as the "reference month". The tax due shall be

paid together with the submission of any return required in terms of

regulation 7 on the twentieth day of that month next following the

reference month, hereinafter referred to as the "settlement month".

(2) At the end of each reference month the gaming revenue

generated from each type of gaming services during that month shall

be determined and the corresponding amount of gaming tax as due in

terms of regulation 3 and the levy on gaming devices as due in terms

of regulations 4 and 5 shall be computed as prescribed in these

regulations.

(3) Where any amount payable in terms of these regulations is

not paid when due, interest shall be due and payable at the rate

prescribed in rule 2 of the Income Tax (Interest Rate) Rules, which

rate shall be applied to the unpaid amount for each month or part

thereof for which the amount remains unpaid.

(4) In any circumstances in which the amount actually paid in

terms of regulations 3, 4 or 5 exceeds the amount actually due by that

person in terms of regulations 3, 4 or 5 for that tax period, the excess

shall not be refundable and no interest shall accrue thereon in favour

of the payor but the said excess shall be available for set-off against

any amount payable by that person in terms of regulations 3, 4 and 5

in any tax period commencing after the termination of the tax period

in which or by reference to which the excess was paid.

(5) The Minister may by regulations prescribe rules allowing a

credit of other turnover tax actually paid in Malta to the relevant local

competent authority by the holder of a licence falling under paragraph

1(a) of the First Schedule to the Gaming Authorisations L.N.

2018. Regulations,2018, against all or any amount due and payable under

these regulations, subject to such conditions as shall be prescribed.

(7) The Authority may, with the consent of the Minister

responsible for the gaming sector, by binding instrument, regulate the

granting of any reduction, credit, set-off or other relief in respect of

any amount payable under these regulations, which shall be granted

either on a unilateral basis or pursuant to bilateral or multilateral

treaties, agreements, memorandum of understanding or other

arrangements entered into with any foreign government or any local

or foreign authority or government agency.

Part V

Returns and Assessment

(1) Any person who undertakes any one or more Returns and

qualifying activities shall furnish to the Authority a return in the form assessment.

as shall be prescribed for every reference month falling within any tax

period by not later than the twentieth (20th) day of the settlement

month and any such other returns, statements, documents or

information as may be requested or prescribed.

(2) When any person who undertakes any one or more

qualifying activities does not furnish a return when due in terms of

these regulations or makes a return which in the opinion of the

Authority is incorrect, the Authority may make an assessment of the

amount payable under these regulations to which that person became

liable and shall serve that assessment on that person at any time after

the expiration of the time allowed in terms of these regulations for the

furnishing of that return.

(3) When any return furnished by a person to the Authority

contains an understatement of any amount payable under these

regulations, that person shall become liable to an administrative

penalty in an amount equivalent to twenty per cent (20%) of the

understated amount

Provided that where a person corrects an understatement as

is referred to in this sub-regulation before he is served with an

assessment by the Authority, that person shall only become liable to

an administrative penalty in an amount equivalent to ten per cent

(10%) of the understated amount.

(4) An assessment shall not relieve the person from his

obligation to furnish a return.

(5) When a return is furnished after an assessment has been

made in accordance with sub-regulation (2), the Authority may at its

discretion amend or cancel that assessment, as the case may be.

Part VI

Objections and Appeals

(1) Any person who undertakes any one or more

qualifying activities who is issued with an assessment by the

Authority may object to the assessment in writing within twenty (20)

days of receipt of the assessment.

(2) Upon receipt of the objection referred to in sub-regulation

(1), the Authority shall, within thirty (30) days of receipt thereof,

either confirm the original assessment and provide reasons for the

refusal of the objection made or shall communicate to the person

making the objection a revised assessment which revised assessment

shall constitute a new assessment of the purposes of sub-regulation

(1)

Provided that the period referred to in this sub-regulation

may be extended by a further thirty (30) days following a notice by

the Authority to the relevant person.

(3) The person in receipt of the refusal of objection referred to

in sub-regulation (2) may enter an appeal in terms of article 43 of the

Act

Provided that, without prejudice to articles 43 and 44 of

the Act, an appeal against an assessment shall not be valid if

(a)

the return for the period to which the assessment

refers has not been delivered to the Authority before the appeal

is entered;

(b) any amount due by the person to the Authority

which is not in dispute has not been paid;

(c)

it is not made within twenty (20) days from the date

of receipt of the refusal of objection referred to in sub-

regulation (2);

(d) it is not made in such form and in such manner as

may be prescribed under the Act, or the Administrative Justice Cap. 490.

Act.

(4) The onus of proving that any amount assessed by the

Authority is incorrect shall lie on the appellant.

(5) The Tribunal shall deliver its decision in writing and shall

cause a copy of the decision to be given to the appellant.

(6) Any person who undertakes any one or more qualifying

activities and who, having appealed to the Tribunal, feels aggrieved

by the decision of the Tribunal, may appeal against that decision on a

question of law only to the Court of Appeal in accordance with article

45 of the Act.

(7) Where no valid appeal against an assessment has been

lodged within the time limits prescribed in theses regulations, or

where the appeal has been withdrawn or discontinued, or where the

amount of tax payable has been determined on appeal, the assessment

as made or agreed to or determined on appeal, as the case may be,

shall be final and conclusive as regards the amount payable in terms

of regulations 3, 4 and 5 for the period or periods to which the

assessment refers.

(8) Once an assessment is final and conclusive it shall

constitute an executive title within the meaning and for the purposes

of Title VII of Part I of Book Second of the Code of Organization and Cap. 12.

Civil Procedure.

(9) Once an assessment is final and conclusive the Authority

may request the payment of the amount payable by means of a

demand note, and if payment is not made within fifteen (15) days

from the date of the service of such demand note, the Authority may

proceed to enforce payment in virtue of the executive title referred to

in sub-regulation (6) after two (2) days from the service on the debtor

of an intimation for payment made by means of a judicial act. Upon

the lapse of the period of two days mentioned in this sub-regulation

the Authority shall be entitled to register in the public registry or land

registry, as the case may be, a note of privilege for the amount

demanded in the judicial act which note of privilege shall be

registered by any advocate or notary.

(10) The provisions of article 468 of the Code of Organization Cap. 12.

and Civil Procedure shall apply with respect to any warrant issued on

the strength of the executive title mentioned in this regulation and to

the paying out of the proceeds of the sale by auction of the property

seized, and no opposition or reservation in the schedule of deposit

shall stay the paying of any sum deposited in court following any

such warrant as aforesaid.

Part VII

Transitory Provisions

(1) The provisions of these regulations shall not apply

to the holder of the National Lottery licence.

(2) The provisions of these regulations with respect to gaming

services subject to a concession in accordance with article 11(3) of

the Gaming Act or otherwise determined by means of a gaming

device in gaming premises shall come into force on 1st January, 2019.

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