MT
INCOME TAX (FORM OF RETURN FOR A COMPANY, BODY CORPORATE OR UNDERTAKING) RULES
Statutory Text (5 Articles)
INCOME TAX (FORM OF RETURN FOR A COMPANY,
BODY CORPORATE OR UNDERTAKING)
SUBSIDIARY LEGISLATION 372.09
INCOME TAX (FORM OF RETURN FOR A
COMPANY, BODY CORPORATE OR
UNDERTAKING) RULES
24th March, 1995
LEGAL NOTICE 36 of 1995, as amended by Legal Notices 29 of 1996,
60 of 1997, 91 of 1998, 97 of 2000, 89 and 227 of 2002, 425 and 462 of
2004, 190 of 2005, 425 of 2007, 105 of 2008, 297 of 2011 and 315 of 2012.
The title of these rules is the Income Tax (Form of Return
for a Company, Body Corporate or Undertaking) Rules.
Amended by
L.N. 29 of 1996;
(Rule 2)
L.N. 60 of 1997;
L.N. 91 of 1998.
Substituted by
L.N. 97 of 2000;
L.N. 89 of 2002;
L.N. 425 of 2004.
Amended by
L.N. 425 of 2007.
Substituted by
L.N. 297 of 2011;
L.N. 315 of 2012.
INCOME TAX (FORM OF RETURN FOR A COMPANY,
BODY CORPORATE OR UNDERTAKING)
INCOME TAX (FORM OF RETURN FOR A COMPANY,
BODY CORPORATE OR UNDERTAKING)
INCOME TAX (FORM OF RETURN FOR A COMPANY,
BODY CORPORATE OR UNDERTAKING)
(1) The return to be made under article 10 of the Income
Tax Management Act by or on behalf of a company, a body
corporate established by statute, or a trading or commercial
undertaking operated by an entity (article 30) whether resident in
Malta or not, 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 company which derives income from a qualifying sale
as defined in the Sale of Agricultural Produce Rules, and to which
rule 2 applies in respect of such income, shall fill in and deliver
such form as the Commissioner may require by the tax return date
for the year of assessment in which the income was derived.
INCOME TAX (FORM OF RETURN FOR A COMPANY,
BODY CORPORATE OR UNDERTAKING)