MT
LETTING OF TENEMENT (FORMS) RULES
Table of Provisions (8)
Statutory Text (8 Articles)
LETTING OF TENEMENT (FORMS)
SUBSIDIARY LEGISLATION 372.27
LETTING OF TENEMENT (FORMS) RULES
7th November, 2014
LEGAL NOTICE 393 of 2014, as amended by Legal Notices 148 of 2016
and 258 of 2020.
The title of these rules is the Letting of Tenement (Forms)
Rules.
Amended by
L.N. 148 of 2016.
(Rule 2)
Repealed by Legal Notice 258 of 2020.
The payment to be made by a person in terms of article
42(4)(c) of the Income Tax Management At shall be accompanied by
the form, duly filled in, that is published by the Commissioner for the
purpose of these rules on the official website of the Commissioner for
Revenue.
(Rule 3)
Income Tax Act
Letting of Residential Tenement (Forms) Rules
(Undeclared rental income)
Form TA24A
Form to be submitted by not later than the 30th June 2015, by individuals
exercising the option referred to in sub-article (6A) of article 31D of the Income Tax
Act.
Information provided in this form is in respect of the year ended 31st December 2012 or any
of the preceding seven years.
Address or other description of property
Gross rent
received
No.
Name
Street
Council
(a)
Total rental income declared
€
(b)
Number of years comprised in the relevant period in respect of
which rental income is being declared
(Y) Taxable amount
(Y = (a / b) x 2)
€
Total tax chargeable at 15% (Y x 15%)
€
LETTING OF TENEMENT (FORMS)
Year
Include index (1 to 16) of properties described above in
Gross rent received
respect of which rent is declared
Total rental income declared
€
Declaration to be signed by person exercising the option under article 31D(6A) of
the Income Tax Act
I declare that the information given above is true and correct.
Income Tax Ref. No.
Name
Address
Signature
Date
The prescribed form indicating the gross rental income
derived during the relevant period referred to in article 31D(6A) of
the Income Tax Act which shall accompany a payment to be made
by an individual, in terms of article 42(4)(c) of the Act, shall be the
form in Schedule B.
For the purposes of rule 2, the term "person" means a
person who rents immovable property in terms of article 31D of the
Income Tax Act and whose gross rental income from such property
falls under the provisions of the said article.
For the purposes of rule 3, the term "individual" means an
individual who has not declared rental income derived from a
tenement leased as a residence or garage during the relevant period
in any return and exercises the option referred to in article 31D(6A)
of the Income Tax Act.
LETTING OF TENEMENT (FORMS)