Qualifying Employment in Aviation (Personal Tax) (Amendment)

L.N. 120 of 2020

INCOME TAX ACT

(CAP. 123)

Qualifying Employment in Aviation (Personal Tax) (Amendment)

Rules, 2020

IN EXERCISE of the powers conferred by articles 56(21) and 96

of the Income Tax Act, the Minister for Finance and Financial Services

has made the following rules:-

(1) The title of these rules is the Qualifying Employment

in Aviation (Personal Tax) (Amendment) Rules, 2020, and these rules

shall be read and construed as one with the Qualifying Employment in

Aviation (Personal Tax) Rules, hereinafter referred to as "the principal

rules".

(2) These rules shall be deemed to have come into force on 1st

January, 2020.

Rule 6 of the principal rules shall be substituted by the

following

"6. (1) The option available under article 56(21) of the

Act shall apply for a consecutive period of five years

commencing from the first year of assessment in which that

person is first liable to tax under the provisions of the Act.

(2) Rights acquired under this law shall be deemed to

have been withdrawn with immediate effect if the grant of

benefits under these rules and the beneficiary’s stay in Malta are

not in the public interest.

(3) Notwithstanding anything to the contrary contained

in these rules, any person who falls under the provisions of sub-

rule (1), irrespective of whether he has availed himself of the

benefit provided by these rules or not, shall be eligible, upon

application, for a one-time extension of five years to his

qualifying period, subject to the continued adherence to the other

provisions of these rules

Provided that the eligibility under these rules shall

not exceed a consecutive period of ten years commencing from

the year preceding the first year of assessment in which that

person is first liable to tax under the provisions of the Act.".

€0.09