Sale of Agricultural Produce (Amendment) Rules, 2025

L.N. 33 of 2025

INCOME TAX ACT

(CAP. 123)

INCOME TAX MANAGEMENT ACT

(CAP. 372)

Sale of Agricultural Produce (Amendment) Rules, 2025

IN EXERCISE of the powers conferred by articles 14(2) and 96

of the Income Tax Act and articles 23 and 58 of the Income Tax

Management Act, the Minister responsible for finance has made the

following rules:-

(1) The title of these rules is Sale of Agricultural Produce

(Amendment) Rules, 2025 and these rules shall be read and construed

as one with Sale of Agricultural Produce Rules, hereinafter referred to

as the "principal rules".

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

January 2025 and shall apply to sales made on 1st January 2025 or

thereafter.

Paragraph (a) of the definition "qualifying sale" in rule 2 of

the principal rules shall be substituted by the following new paragraph

"(a) a sale of agricultural products, as defined

in the Agriculture Act, that are produced, grown or

cultivated in Malta, that is made through the Malta

Food Agency; or".

€0.09