INCOME TAX (FORM OF RETURNS) RULES (formofreturns)

INCOME TAX (FORM OF RETURNS)

SUBSIDIARY LEGISLATION 372.05

INCOME TAX (FORM OF RETURNS) RULES

25th November, 1994

LEGAL NOTICE 172 of 1994, as amended by Legal Notices 59 of 1997,

90 of 1998, 129 of 1999, 98 of 2000, 72 of 2001, 426 of 2004, 191 of 2005,

166 and 425 of 2007, and 296 of 2011.

The title of these Rules is the Income Tax (Form of

Returns) Rules.

L.N. 296 of 2011.

(Rule 2)

INCOME TAX (FORM OF RETURNS)

INCOME TAX (FORM OF RETURNS)

INCOME TAX (FORM OF RETURNS)

(1) The returns to be made under article 10 of the Income

Tax Management Act by or on behalf of an individual resident in

Malta shall be made on the form contained in Schedule A.

(2) Any item on the form contained in Schedule A requiring an

attachment to be filled in shall be made on such form as the

Commissioner may require.

Any person who derives income from a qualifying sale as

defined in the Sale of Agricultural Produce Rules, and to whom

rule 2 applies in respect of such income, shall fill in and deliver such

form as the Commissioner may require by the 30 th June of the year

following that in which the income was derived.

Any person who qualifies under the provisions of

regulation 13 of the Business Promotion Regulations, and to whom

rule 2 applies, shall fill in such form as the Commissioner may require

and attach it to the income tax return for the relative year of

assessment submitted to the Commissioner.

INCOME TAX (FORM OF RETURNS)

Substituted by