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Maltese Laws |
AN ACT enacted by the Parliament of
Malta.
AN ACT to implement various Budget measures and other administrative measures.
A 29
Nag]ti l-kunsens tieg]i.
(L.S.) GUIDO DE MARCO
President
7 ta’ Frar, 2003
ATT biex jimplimenta diversi mi\uri ta’ l-Estimi u mi\uri amministrattivi o]ra.
IL-PRESIDENT bil-parir u l-kunsens tal-Kamra tad-Deputati, imlaqqg]a f’dan il-Parlament, u bl-awtorità ta’ l-istess, ]are[ b’li[i dan li [ej:-
Jimplimenta Mi\uri ta’ l-Estimi.
TAQSIMA I
(2) G]all-fini li tin[abar dik is-somma hawn qabel imsemmija, il-Ministru responsabbli g]all-finanzi hu b’dan awtorizzat li jo]ro[ stock f'Malta ta]t id-disposizzjonijiet ta’ l-Ordinanza dwar Self Lokali (Stock u Titoli Re[istrati), b’dawk il-pattijiet u kondizzjonijiet
Titolu fil-qosor.
D]ul fis-se]] ta’ din it- Taqsima.
Tifsir. Kap. 174.
Awtorità li jin[abar self.
Kap. 161.
A 30
hekk kif l-istess Ministru jista’ japprova.
Skop. 5. Flejjes mislufa ta]t l-awtorità ta’ din it-Taqsima g]andhom ikunu approprjati u applikati g]all-iskop li jit]allsu l-ispejje\ li je``edu d-d]ul li jsiru fil-Fond Konsolidat matul is-snin 2001 u 2002, u dawk ma]subin li jsiru matul is-sena 2003:
I\da kull somma li tissellef ta]t din it-Taqsima li tkun te``edi s-somma attwalment me]tie[a g]all-finijiet imsemmija u li tifdal b]ala bilan` fil-Fond Konsolidat fi tmiem l-2003 g]andha tintu\a biex minnha tit]allas kull spi\a li te``edi d-d]ul fil-fond Konsolidat matul l-ewwel sena sussegwenti li matulha jsir dak l- e``ess.
Emenda ta' l-Att dwar it-Taxxa fuq l-Income. Kap. 123.
Emenda ta’ l- artikolu 2 ta’ l- Att prin`ipali.
TAQSIMA II
6. (1) Din it-Taqsima temenda l-Att dwar it-Taxxa fuq l- Income, u g]andha tinqara u tiftiehem b]ala ]a[a wa]da ma’ l-Att dwar it-Taxxa fuq l-Income, hawnhekk i\jed ’il quddiem imsejja] "l- Att prin`ipali".
(2) (a) Id-disposizzjonijiet tal-paragrafu (`) ta’ l-artikolu 22 u l-paragrafu (a) sa (d) ta’ l-artikolu 25 g]andhom jitqiesu li da]lu fis- se]] fl-1 ta' Jannar, 2001 u g]andhom japplikaw g]ar-rigward ta’ sena ta’ stima li tibda fi jew wara l-1 ta’ Jannar, 2002.
(b) Id-disposizzjonijiet ta’ l-artikoli 9, tal-paragrafu (b) ta’ l-artikolu 10 u ta’ l-artikoli 12, 18, il-paragrafu (`) ta’ l-artikolu 19 u l-artikolu 23 g]andhom jitqiesu li da]lu fis-se]] fl-1 ta' Jannar,
2002 u g]andhom japplikaw g]ar-rigward ta’ sena ta’ stima li tibda fi
jew wara l-1 ta’ Jannar, 2003.
(`) Id-disposizzjonijiet tal-paragrafu (a) ta’ l-artikolu 10 u tal-paragrafi (a) u (b) ta’ l-artikolu 22 g]andhom jibdew ise]]u fl-1 ta’ Jannar, 2003 u g]andhom japplikaw g]ar-rigward ta’ sena ta’ stima li tibda fi jew wara l-1 ta’ Jannar, 2004.
(d) Id-disposizzjonijiet ta’ l-artikolu 13 g]andhom jibdew ise]]u f’dik id-data li l-Ministru responsabbli g]all-finanzi jista’ b’avvi\ fil-Gazzetta jistabbilixxi.
(a) il-kliem "attivitajiet ta’ kummer` minn Malta imma mhux f’Malta, ma’ persuni" g]andhom ji[u sostitwiti bil-kliem "attivitajiet ta’kummer` ma’ persuni"; u
A 31
(b) il-kliem "safejn ikunu kumplimentari g]at-tmexxija ta’ l-imsemmija attivitajiet ta’ kummer`" g]andhom jit]assru; u
(`) minnufih wara l-paragrafu (f) g]andu jid]ol dan il- proviso li [ej mat-tifsira -
"I\da kumpannija ma g]andhiex tkun, fis-sena minnufih qabel xi sena ta’ stima, kumpannija b’kummer` internazzjonali jekk tkun qed titlob benefi``ju ta]t xi disposizzjoni ta’ xi li[i, li ma tkunx l-Atti dwar it-Taxxi, li jkollha l-effett li tnaqqas l-income tag]ha li t]allas jew ir- rata ta’ taxxa g]al dik is-sena ta’ stima, u f’dak il-ka\, minkejja d-disposisizzjonijiet ta’ l-artikolu 52(8)(a), kull deci\joni li tkun [iet av\ata ta]t id-disposizzjonijiet ta’ l- artikolu 52(5) ma tibqax valida. Il-proviso g]andha sse]] minkejja li l-li[i rilevanti tkun tqis li dak il-benefi``ju jing]ata ta]t xi wa]da mid-disposizzjonijiet ta’ l-Atti dwar it-Taxxi;".
8. Fil-paragrafu (`) tas-subartikolu (1) ta’ l-artikolu 4 ta’ l-Att prin`ipali minflok il-kliem "premiums, img]ax jew skonti" g]andhom ji[u sostitwiti l-kliem "premiums, mg]ax (li jinkludi kull qlig] minn xi somma flus f’liema munita tkun li jkunu depo\itati g]and xi persuna li tkun ti[[estixxi l-kummerc ta’ bankier ta]t l-Att dwar il- Kummer` Bankarju f’liema kont ikun) jew skonti".
Emenda ta’ l- artikolu 4 ta’ l- Att prin`ipali.
Emenda ta’ l- artikolu 12 ta’ l- Att prin`ipali.
[ej:
"(t) kull assistenza finanzjarja, kif stabbilita mill-Qrati ta’ Malta jew kif miftiehem b’att pubbliku ta’ separazzjoni personali ta]t l-awtorità tal-Qrati ta’ Malta, ri`evuta minn xi individwu ming]and il-konju[i relattiv mifrud jew mifruda g]ar-rigward tal-manteniment ta’ xi wild:".
(a) fit-tielet proviso tal-paragrafu (h) tas-subartikolu (1) tieg]u, minflok il-kliem "jkun permess li jsir b’mija u g]oxrin fil-mija ta’ l-ammont attwali tan-nefqa li ssir;" g]andhom ji[u sostitwiti l-kliem "jkun permess li jsir b’mija u ]amsin fil-mija ta’ l-ammont attwali tan-nefqa li ssir;"; u
(b) il-paragrafu (b) tas-subartikolu (2) tieg]u g]andu ji[i sostitwit b’dan il- paragrafu [did li [ej:
Emenda ta’ l- artikolu 14 ta’ l- Att principali.
A 32
Emenda ta’ l- artikolu 15 ta’ l- Att principali.
Emenda ta' l- artikolu 27 ta' l- Att prin`ipali.
|jieda ta’ l- artikolu 27A ma’ l-Att prin`ipali.
"(b) Il-Ministru responsabbli g]all-finanzi jista’ b’dawk ir-regoli ukoll jippreskrivi dwar kull kreditu u tnaqqis ie]or li ma jkunx dak elenkat fis-subartikolu (1), u jista’ wkoll b’dawk ir-regoli jistabbilixxi l-klassi ta’ persuni li dawk il-krediti jew tnaqqis ta’ taxxa jkunu japplikaw g]alihom u l-metodu ta’ kalkolu jew stima ta’ dawk il-krediti jew tnaqqis ta’ taxxa u l-ammonti tag]hom.".
"(5) (a) Bla ]sara g]ad-disposizzjonijiet tal-paragrafu (b), id-disposizzjonijiet li hemm fit-Taqsima IV g]andhom japplikaw g]al persuni msemmija fis-subartikolu (1) i\da meta jkun qed ji[i stabbilit xi tnaqqis ikun permess ta]t dan l-artikolu g]andu jkun hemm esklu\ kull tnaqqis li jkun permess ta]t kull Taqsima o]ra ta’ dan l-Att.
(b) Persuni msemmija fis-subartikolu (1) ma jistg]u la jitolbu ]elsien b]ala grupp u lanqas i`edu ebda telf ta]t id- disposizzjonijiet ta’ ]elsien b]ala grupp ta’ dan l-Att.".
''Kif ti[i ttrattata t-taxxa meta jkun hemm amalgamazzjo- nijiet, divi\jonijiet fil- kumpanniji,
e``.
(a) "amalgamazzjoni" tfisser ]idma li permezz tag]ha:
A 33
- xi kumpannija wa]da jew iktar, li max-xoljiment tag]ha ming]ajr ma jsir stral`, tittrasferixxi kull attiv u passiv li jkollha lil xi kumpannija o]ra li tkun te\isti bi skambju g]all-]ru[ lill- azzjonisti tag]ha ta’ titoli li jkun jirrappre\entaw il-kapital ta’ din il- kumpannija l-o]ra, jekk dan ikun japplika,
]las bi flus likwidi li jkun je``edi dak il-
per`entwali li jista’ ji[i preskritt tal-valur nominali, jew, fin-nuqqas ta’ valur nominali, tal-valur ta’ l-ikkuntjar par ta’ dawk it-titoli,
- \ew[ kumpanniji jew aktar, li meta jsir ix-xoljiment tag]hom ming]ajr ma jsir stral`, jittrasferixxu kull attiv u passiv li jkollhom lil xi kumpannija o]ra e\istenti li jkunu jiffurmaw, bi skambju g]all-]ru[ lill-azzjonisti tag]hom ta’ titoli li jirrappre\entaw il- kapital ta’ dik il-kumpannija [dida, u, jekk dan ikun japplika, ]las bi flus likwidi li ma jkunx je``edi dak il-per`entwali li jista’ ji[i preskritt tal-valur nominali, jew fin-nuqqas ta’ valur nominali, tal-valur ta’ ikkuntjar par ta’ dawk it-titoli,
- kumpannija, li meta jsir ix- xoljiment tag]ha ming]ajr ma jsir ebda stral`, tittrasferixxi kull attiv u passiv li jkollha lill-kumpannija li jkollha t-titoli kollha li jirrappre\entaw il-kapital tag]ha;
(b) "divi\joni" tfisser ]idma li permezz tag]ha kumpannija, meta jsir ix-xoljiment tag]ha ming]ajr ebda stral`, tittrasferixxi kull attiv u passiv li jkollha lil xi \ew[ kumpanniji jew iktar li je\istu jew [odda, bi skambju g]all-
]ru[ pro rata lill-azzjonisti tag]ha ta’ titoli li jirrappre\entaw il-kapital tal-kumpanniji li jkunu qed jir`ievu l-attiv u l-passiv u, jekk dan ikun japplika, ]las bi flus likwidi li ma jkunx je``edi dak il-per`enteali li jista’ ji[i ordnat mill-valur nominali jew, fin-nuqqas ta’ valur nominali, tal-valur ta’ ikkontjar par ta’ dawk it- titoli;
A 34
(`) "trasferiment ta’ attiv" tfisser ]idma li permezz tag]ha kumpannija tittrasferixxi ming]ajr ma jsir l-istral` tag]ha ferg]at jew ferg]a wa]da jew aktar ta’ l-attività tag]ha lil xi kumpannija o]ra bi skambju g]at- trasferiment ta’ titoli li jirrappre\entaw il- kapital tal-kumpannija li tkun qed tir`ievi it- trasferiment;
(d) "skambju ta’ azzjonijiet" tfisser
]idma li permezz tag]ha kumpannija tikseb holding fil-kapital ta’ kumpannija o]ra hekk illi tikseb ma[[oranza tad-drittijiet ta’ votazzjoni f’dik il-kumpannija bi skambju g]all-]ru[ lill- azzjonisti tal-kumpannija hawn l-a]]ar imsemmija, bi skambju g]at-titoli tag]hom, ta’ titoli li jkunu jirrappre\entaw il-kapital tal- kumpannija pre`edenti, u, jekk ikun japplika,
]las bi flus likwidi li ma jkunx je``edi dak il- per`entwali li jista’ ji[i preskritt tal-valur nominali jew, fin-nuqqas tal-valur nominali, tal-valur ta’ ikkuntjar par tat-titoli li jin]ar[u bi skambju;
(e) "kumpannija li tittrasferixxi" g]andha tkun tfisser il-kumpannija li tkun qed tittrasferixxi kull attiv u passiv li jkollha jew li tkun qed tittrasferixxi xi ferg]a wa]da jew iktar ferg]at ta’ l-attività tag]ha;
(f) "kumpannija riceventi" g]andha tkun tfisser il-kumpannija li tkun qed tir`ievi kull attiv u passiv jew kull ferg]a jew ferg]a wa]da jew iktar ta’ l-attività tal-kumpannija li tittrasferixxi;
(g) "kumpannija akkwi\ita" g]andha tfisser il-kumpannija fejn jinkiseb holding minn kumpannija o]ra permezz ta’ skambju ta’ titoli;
(h) "kumpannija li tikseb" g]andha tfisser il-kumpannija li tikseb holding permezz ta’ skambju ta’ titoli;
A 35
(i) "ferg]a ta’ attività'' g]andha tkun tfisser l-attiv u l-passiv kollu ta’ divi\joni ta’ kumpannija li minn perspettiva organizzattiva jikkostitwixxu negozju indipendenti, ji[ifieri enti li tkun kapa`i tiffunzjona bil-mezzi tag]ha nnifisha.".
42".
Emenda ta’ l- artikolu 32 ta’ l- Att prin`ipali.
|ieda ta’ l- artikolu 32A [did ma’ l-Att prin`ipali.
''Min jag]mel
]las g]andu
jirre[istra.
(a) fis-subartikolu (1) tieg]u, minflok il-kliem "investiment, li ma jikkostitwix qlig] kapitali skond kif imfisser fl-artikolu 41(a)(v) ta’ dan l-Att, ming]ajr" g]andhom ji[u sostitwiti l-kliem "investiment ming]ajr"; u
(b) fis-subartikolu (3) tieg]u, minflok il-kliem "ta’ investiment, tibda sse]]" g]andhom jid]lu l-kliem "ta’ investiment, ma’ xi operazzjoni li tkun tori[ina g]al qlig] kapitali fil-kuntest tat-tifsira ta’ l-artikolu 41(a)(v), tibda sse]]".
Emenda ta’ l- artikolu 34 ta’ l- Att principali.
Emenda ta’ l- artikolu 35 ta’ l- Att principali.
Sostituzzjoni ta’
l-artikolu 40 ta’
l-Att prin`ipali.
''Sa fejn tasal ir- responsabbiltà ta’ min i]allas.
40. (1) Meta min i]allas jonqos milli jnaqqas u j]allas xi taxxa skond id-disposizzjonijiet ta’ l-income fuq l-investment, id-disposizzjonijiet ta’ l-artikolu 73(4) ta’ dan l-Att u ta’ l-artikolu 40(1) ta’ l-Att dwar l-Amministrazzjoni tat-Taxxa g]andhom ikunu japplikaw mutatis mutandis.
A 36
(2) Id-disposizzjonijiet ta’ l-artikolu 39 ta’ dan l-Att u d-disposizzjonijiet ta’ l-artikolu 17 ta’ l- Att dwar l-Amministrazzjoni tat-Taxxa ma g]andhomx ikunu japplikaw, u min i]allas ma jkun obbligat b’ebda dmir ta’ segretezza professjonali dwar talba g]al informazzjoni mill-Kummissarju meta l-income fuq l-investiment imsemmi fl-artikolu
41(a)(iv) u 41(a)(vii) jinkiseb ming]and persuna li
ma tkunx persuna fi\ika u li ma tkunx residenti f’Malta jit]allas lil min jir`evih i\da:
(a) l-attiv li minnu l-income fuq l- investiment jinkiseb ma jkunx attiv kwalifikanti kif imfisser fid-disposizzjonijiet ta’ l-artikolu 9B; u
(b) min jir`evih ma jkunx iddikjara, skond id-disposizzjonijiet tal-li[ijiet rilevanti kif imfissra fid-disposizzjonijiet ta’ l-artikolu
9B, income u trasferimenti msemmija fl-
artikolu 9B(2)(a) sa (`) g]ar-rigward ta’ l-attiv li minnu jinkiseb l-income fuq l-investiment.".
Emenda ta’ l- artikolu 41 ta’ l- Att prin`ipali.
(a) fil-partita (2) tas-subparagrafu (v) tieg]u, minflok il- kliem "l-benefi``ji huma g]alkollox stabbiliti" , g]andhom ji[u sostitwiti l-kliem "l-benefi``ji huma mill-inqas ]amsa u tmenin fil-mija stabbiliti";
(b) fil-paragrafu (i) tal-proviso mal-partita (2) tas- subparagrafu (v) tieg]u, minflok il-kliem "mi\muma f’fond preskritt" g]andhom ji[u sostitwiti l-kliem "li kienu mi\muma f’fond preskritt g]al perijodu kontinwu li jtul g]all-]ajja kollha tal-kuntratt ta’ assigurazzjoni linked g]al \mien twil rilevanti jew tliet snin mid-data tal-maturità jew `essjoni relattiva skond liema perijodu jkun l-inqas;"; u
(`) minnufih wara s-subparagrafu (vi) tieg]u, g]andu jid]ol is-subparagrafu (vii) li [ej:
"(vii) img]ax li jit]allas minn persuna li tmexxi kummer` bankarju skond il-li[i barra minn Malta, dwar somma ta’ flus, li tkun depo\itata mag]ha f’liema munita tkun li tkun u f’liema kont ikun li jkun u l-pagament ta’ income minn investiment isir permezz ta’ financial
A 37
intermediary awtorizzat skond kif provdut fil-partiti (i), (ii) jew (iii) tal-paragrafu (`) ta’ l-artikolu 41A.".
"permezz tas-servizzi tieg]u. Pagament ta’ income minn investiment isir permezz ta’ financial intermediary awtorizzat meta pagament b]al dan:
(i) isir lill-intermediary li f’ismu jkun re[istrat l-investiment g]all-benefi``ju ta’ ri`evitur;
(ii) isir direttament lir-ri`evitur li jitlob li financial intermediary awtorizzat ji[bor ammont ta’ taxxa li tkun daqs ]mistax fil-mija ta’ l-income imsemmi biex jit]allas lill-Kummissarju;
(iii) isir permezz ta’ arran[ament approvat mill- Kummissarju li jag]milha possibbli li tin[abar it-taxxa fuq id-d]ul imsemmi permezz ta’ financial intermediary awtorizzat;".
Emenda ta’ l- artikolu 41A ta’ l-Att principali.
|ieda ta’ l- artikolu 50A ma’ l-Att prin`ipali.
''Meta g]andha tit]allas it-taxxa fuq arretrati ta’ pensjoni.
50A. Minkejja kull ]a[a kuntrarja li hemm f’dan l-Att, meta matul is-sena li ti[i minnufih qabel is-sena ta’ stima 2004 jew matul snin ta’ stima sussegwenti persuna tircievi income li fuqu tit]allas it-taxxa ta]t id-disposizzjonijiet ta’ l-artikolu
4(1)(d), sakemm dan ikun jirreferi g]al income
mi[bur matul xi sena ta’ stima aktar kmieni, dak l- income g]andha tit]allas fuqu t-taxxa fis-sena li jkun jirreferi g]aliha:
I\da kull tali income li jirriferi g]al xi sena ta’ stima qabel is-sena ta’ stima 1999 g]andha tit]allas it-taxxa fuqu fis-sena ta’ stima 1999.".
[ej:
(a) minflok il-paragrafi (a) u (b) tas-subartikolu (1)
tieg]u, g]andu jid]ol dan li [ej:
"(a) fil-ka\ ta’ koppja mi\\ew[a residenti f’Malta
Emenda ta’ l- artikolu 56 ta’ l- Att prin`ipali.
A 38
fis-sena minnufih qabel is-sena ta’ stima u li g]aliha japplika l-artikolu 49, ]lief meta l-konju[i responsabbli jkun g]a\el komputazzjoni separata g]all-finijiet ta’ l- artikolu 50 -
G]al kull lira fuq l-ewwel Lm4300 0c G]al kull lira fuq l-Lm1700 ta’ wara 15c G]al kull lira fuq l-Lm1250 ta’ wara 20c G]al kull lira fuq l-Lm1250 ta’ wara 25c G]al kull lira fuq l-Lm1500 ta’ wara 30c G]al kull lira mill-bqija 35c;
(b) fil-ka\ ta’ kull individwu ie]or residenti f’Malta inklu\ ir-ra[el u l-mara meta l-konju[i responsabbli jkun g]a\el komputazzjoni separata g]all- finijiet ta’ l-artikolu 50 -
G]al kull lira fuq l-ewwel Lm3100 0c G]al kull lira fuq l-Lm1000 ta’ wara 15c G]al kull lira fuq l-Lm900 ta’ wara 20c G]al kull lira fuq l-Lm1000 ta’ wara 25c G]al kull lira fuq l-Lm750 ta’ wara 30c G]al kull lira mill-bqija 35c;";
(b) minflok is-subartikolu (10) tieg]u, g]andu jid]ol dan li [ej:
''Rati ta’
taxxa spe`jali ta’ l-inqas ammont ta’
taxxa li jista’
jit]allas.
Cap. 217.
(10) Minkejja d-disposizzjonijiet tas- subartikoli (1) u (2) -
(a) fil-ka\ ta’ individwu li jkun ing]ata permess ta’ residenza ta]t l- artikolu 7 ta’ l-Att dwar l-Immigrazzjoni, it-taxxa fuq l-income li jsir ]las fuqu, li ma jkunx income imsemmi fil-paragrafu (b), g]andha tit]allas -
A 39
(i) fil-ka\ ta’ individwu li jkun ing]ata dak il-permess ta’ residenza fi jew wara l-erbatax-il jum ta’ Novembru, 1972, imma qabel l- ewwel jum ta’ Jannar, 1988, bir-rati stipulati fis-subparagrafu (i) jew (ii), skond il-ka\, tas-subartikolu (2):
I\da l-inqas taxxa li tit]allas minn dak l-individwu dwar xi sena ta’ stima tkun ta’ elf lira;
(ii) fil-ka\ ta’ individwu li jkun ing]ata dak il-permess ta’ residenza fi jew wara l-ewwel jum ta’ Jannar, 1988, bi 15-il `ente\mu g]al kull lira:
I\da l-inqas ammont ta’ income li fuqu g]andha tit]allas it- taxxa dwar xi sena ta’ stima g]andu jitqies li jkun tnax-il elf lira u t-taxxa li tirri\ulta fuq dak l-ammont, wara li jitqies kull ]elsien minn taxxa doppja li dak l-individwu jista’ jkollu jedd g]alih, ma g]andux ikun inqas mit- taxxa li kieku kienet tirri\ulta billi ti[i applikata dik ir-rata fuq dak l- income li jitqies b]ala l-inqas li g]andha tit]allas fuqu;
(b) income li jinkiseb minn Malta u li t-taxxa tkun tit]allas fuqu ta]t l- artikolu 4(1)(a) u (b), g]andu jitqies li jkun jikkostitwixxi income li tit]allas taxxa fuqu li g]andu ji[i intaxxat separatament bir-rati stipulati fis- subartikolu (1)(a) jew (b) li jibdew bir-rata ta’ 15-il `ente\mu fuq kull lira.".
(`) il-paragrafu (ii) tat-tielet proviso tal-paragrafu (`) tas-subartikolu (12) tieg]u g]andu ji[i sostitwit b’dan il- paragrafu [did li [ej:
"(ii) persuna li meta tkun qed tistabbilixxi l- income totali tieg]u u kemm g]andu j]allas taxxa fuqu, skond ma juri fil-prospett tieg]u, tnaqqas jew tpa`i xi ammont, liema tnaqqis jew tpa`ija ma jkunx permess ta]t
A 40
Emenda ta’ l- artikolu 60 ta’ l- Att prin`ipali.
Emenda ta’ l- artikolu 96 ta’ l- Att principali.
id-disposizzjonijiet ta’ l-Atti dwar it-Taxxi, jew juri b]ala nefqa jew telf xi ammont li huwa ma jkunx fil-fatt nefaq jew tilef, jew jipprovdi jew i\omm informazzjoni li r- ri\ultat tag]ha ikun tnaqqis ta’ l-ammont ta’ taxxa li tit]allas minnu jew \ieda fl-ammont ta’ taxxa li tit]allas lura lilu, titqies g]all-finijiet ta’ dan is-subartikolu b]ala li tkun g]amlet ommissjoni mill-prospett tag]ha;".
12 ta’ dan l-Att," g]andhom ji[u sostitwiti l-kliem "mog]tija b’xi li[i
jew ta]tha,".
[ej:
(a) id-disposizzjonijiet pre\enti g]andhom ji[u enumerati mill-[did b]ala s-subartikolu (1) tieg]u; u
(b) minnufih wara s-subartikolu (1) tieg]u kif enumerat mill-[did g]andu ji\died dan is-subartikolu [did li [ej:
"(2) Kull linja direttiva, spjegazzjoni jew istruzzjoni li jkollha x’taqsam ma’ l-Atti dwar it-Taxxi jew dwar ir-regoli msemmija fis-subartikolu (1) ta’ dan l- artikolu li jkunu f’pubblikazzjoni jew `irkolari applikati mill-Kummissarju jew ta]t l-awtorità tieg]u u mqassma jew imqeg]da disponibbli g]al kull min i]allas it-taxxa, g]andhom jinqraw u jiftiehmu ]a[a wa]da ma’ dawk ir- regoli u g]andu jkollhom l-istess effett b]alma g]andhom ir-regoli daqstant li dawk il-linji direttivi, spjegazzjonijiet jew istruzzjonijiet ma jkunux konfli[[enti ma’ l-Atti dwar it-Taxxi dwar dawk ir-regoli jew mal-linji direttivi, spjegazzjonijiet jew struzzjonijiet applikati f’data li ti[i aktar wara u sal-limitu li -
(a) dawn jag]tu tifsira ta’ kull fra\i jew interpretazzjoni ta’ xi disposizzjoni li jkun hemm fl- Atti dwar it-Taxxi jew fir-regoli;
(b) dawn ikunu jistabbilixxu l-mod li bih xi disposizzjoni ta’ l-Atti dwar it-Taxxi jew ir-regoli g]andhom ji[u ppubblikati;
(`) dawn ikunu jistabbilixxu kull ]a[a li skond l-Atti dwar it-Taxxi jew ir-regoli tista’ ti[i stabbilita minn jew tkun so[[etta g]all-approvazzjoni jew g]ad-diskrezzjoni tal-Kummissarju.".
A 41
(a) fil-partita 1 tag]ha, minflok il-kliem "g]ar-rigward tas-sena ta’ stima 1999" g]andhom ji[u sostitwiti l-kliem "g]ar- rigward tas-sena ta’ stima 2002";
(b) fil-partita 2 tag]ha, minflok il-kliem "g]ar-rigward tas-sena ta’ stima 1999" g]andhom ji[u sostitwiti l-kliem "g]ar- rigward tas-sena ta’ stima 2002";
(`) il-paragrafu (a) tal-partita 6 tag]ha g]andu ji[i sostitwit b’dan li [ej:
"(a) "taxxa perikolata" tfisser id-differenza bejn it-taxxa ddikjarata b]ala taxxabbli minn min i]allas it- taxxa wara li jitqiesu kull e\enzjoni, ]elsien, allowance jew krediti li jista’ jkollu jedd g]alihom u t-taxxa li attwalment tit]allas wara li jitqies dan kollu, imma ma g]andha tinkludi ebda taxxa addizzjonali.";
(d) minnufih wara l-partita 9 tag]ha, g]andha ti\died din il-partita [dida li [ejja:
"9A. (a) Meta persuna, li l-ammont ta’ taxxa tag]ha li g]andha tit]allas g]al xi sena jew snin ta’ stima tkun [iet stabbilita mill-Kummissarju abba\i ta’ stima mag]mula ta]t l-artikolu 31(3) ta’ l-Att dwar l- Amministrazzjoni tat-Taxxa, u li tkun [iet av\ata bil- miktub mill-Kummissarju li tkun se ssir inkjesta dwar id- dikjarazzjonijiet ta’ taxxa tag]ha u x’ikollha t]allas, sussegwentement tissupplixxi prospett ta’ l-income g]ar- rigward ta’ dik is-sena jew dawk is-snin, g]aldaqstant dik il-persuna g]andha titqies li tkun so[[etta g]al taxxa addizzjonali g]al ommissjoni ta]t il-paragrafu (a) tal- partita 3 b’\ieda ma’ kull taxxa addizjonali ta]t il-partiti 1 jew 2 ta’ din l-Iskeda.
(b) G]all finijiet li jsir kalkolu tat-taxxa perikolata g]al xi ommissjoni li dwarha l-persuna msemmija fil-paragrafu (a) ta’ din il-partita tkun so[[etta, dik it-taxxa perikolata g]andha titqies li tkun daqs it-taxxa kalkolata fuq l-income totali, bi tnaqqis minnhom ta’ kull kreditu, kif dikjarati f’dak il-prospett, bla ]sara g]ar-rati ta]t il-paragrafu (a) tal-partita 3 u sa l-og]la ammont ta]t il-partita 5 ta’ din l-Iskeda.
(c) Meta stima jew stima addizzjonali g]al xi
Emenda ta’ l- Iskeda ta’ l-Att prin`ipali.
A 42
sena jew snin ta’ stima ssir ta]t l-artikolu 31(5) ta’ l-Att dwar l-Amministrazzjoni tat-Taxxa fuq persuna msemmija fil-paragrafu (a) ta’ din il-partita, g]all-finijiet li ti[i kalkolata t-taxxa perikolata, it-taxxa kkalkolata fuq l- income totali, bi tnaqqis minnha ta’ kull kreditu, kif dikjarata fl-imsemmi prospett, g]andha titqies li tkun zero:
I\da t-taxxa addizzjonali g]al ommissjoni kif tirrizulta mill-paragrafu (b) hawn qabel g]andha titnaqqas mill-ammont ta’ taxxa addizzjonali kif din tirri\ulta minn dan il-paragrafu."; u
(e) fil-partita 10 tag]ha, il-paragrafu (b) g]andu jit]assar u ji[i sostitwit b’dan li [ej:
"(b) G]all-g]anijiet tal-paragrafu (a) ta’ din il- partita, il-Ministru responsabbli g]all-finanzi jista’ jag]mel regoli li jipprovdu dwar i`-`irkostanzi u l-mod kif it-taxxa addizzjonali tista’ ti[i mnaqqsa kollha jew parti minnha.
(`) L-u\u tad-diskrezzjoni tal-Kummissarju g]all-fini ta’ din il-partita ma hi sindakabbli f’ebda appell.".
Emenda ta’ l- Att dwar il- Professjoni ta’ l- Accountancy. Kap 281.
Emenda ta’ l- artikolu 5 ta’ l- Att prin`ipali.
Emenda ta’l- artikolu 7 ta’ l- Att prin`ipali.
TAQSIMA III
]a[a wa]da ma’ l-Att dwar il-Professjoni ta’ l-Accountancy, hawnhekk i\jed ’il quddiem f’din it-Taqsima msejja] "l-Att prin`ipali".
(2) Id-disposizzjonijiet ta’ din it-Taqsima g]andhom jibdew ise]]u f’dik id-data li l-Ministru responsabbli g]all-finanzi jista’ b’avvi\ fil-Gazzetta jistabbilixxi.
"I\da wkoll is-supervi\joni me]tie[a ta]t dan l- artikolu g]andha titwettaq minn persuni li jkunu qeg]din jipprovdu dawk il-garanziji adegwati dwar it-ta]ri[ b]alma jistg]u ji[u ordnati.".
28. Minnufih fi tmiem is-subartikolu (3) ta’ l-artikolu 7 ta’ l- Att prin`ipali, g]andhom ji\diedu l-kliem "Dik il-lista tkun tinkludi l- ismijiet u l-indirizzi tad-detenturi ta’ warrant kollha u ta’ kull so`jetà
A 43
re[istrata skond ma hemm fl-artikolu 10 u fil-ka\ ta’ so`jetajiet b]al dawk l-ismijiet u l-indirizzi wkoll tas-so`ji rispettivi tag]hom.".
TAQSIMA IV
(2) Id-disposizzjonijiet ta’ din it-Taqsima g]andhom jitqiesu li bdew ise]]u fl-1 ta’ Jannar, 2003.
(a) fil-Kapitolu 39, minflok il-kliem u l-figuri fl-Ewwel, fit-Tieni u fit-Tielet Kolonna relattivi g]all-intestaturi minn
3923.21 sa 3923.29.90.90, g]andu jid]ol dan li [ej:
Emenda ta’ l- Att dwar id- Dazji ta’ Importazzjoni. Kap. 337.
Emenda ta’ l- Ewwel Skeda li tinsab ma’ l-Att prin`ipali.
" 3923.21
3923.21.00.10
3923.21.00.20
3923.29
3923.29.10.10
3923.29.10.90
3923.29.90.10
3923.29.90.90
- - Of polymers of ethylene:
- - - Degradable laundry, refuse and carrier bags
- - - Other
- - Of other plastics:
- - - Of poly(vinyl chloride):
- - - - Degradable laundry, refuse and carrier bags
- - - - Other
- - - Other:
- - - - Degradable laundry, refuse and carrier bags
- - - - Other
6.5
8.4
6.5
8.4
6.5
8.4
" ;
(b) fil-Kapitolu 42, minflok il-kliem u l-figuri fl-Ewwel, fit-Tieni u fit-Tielet Kolonna relattivi g]all-intestatura
4202.99.00.00 g]andu jid]ol dan li [ej:
" 4202.99
4202.99.00.10
4202.90.00.90
- - Other:
- - - Shopping paper bags
- - - Other
3.7
6 " ;
(`) fil-Kapitolu 48 minnufih wara l-paragrafu 7 tas- "Subheading notes" li hemm fih, g]andu jid]ol dan li [ej:
A 44
"Additional Note
For the purpose of this Chapter, unless otherwise provided for, recycled paper and bleach free paper of headings 48.01 to 48.11 shall not be subject to the rate of duty applicable under the said headings.";
(d) fil-Kapitolu 85, minflok il-kliem u l-figuri fl-Ewwel, fit-Tieni u fit-Tielet Kolonna relattivi g]all-intestaturi 8539.31 sa 8539.31.90.00, g]andu jid]ol dan li [ej:
" 8539.31
8539.31.10.00
8539.31.90.10
8539.31.90.90
- - Fluorescent, hot cathode:
- - - With double ended cap
- - - Other:
- - - - Energy-saving lamps
- - - - Other
2.7
2.7
4.9 " ;
(e) minflok il-figuri relattivi g]all-"H.S. Code Numbers" fl-Ewwel Kolonna f’dik l-Iskeda li jikkorrispondu g]all-"H.S. Code Numbers" fl-Ewwel Kolonna fl-Iskeda li tinsab ma’ dan l-Att, g]andhom jid]lu l-figuri relattivi g]all- istess "H.S. Code Numbers" fit-Tieni Kolonna ta’ l-istess Skeda.
Emenda ta’ l- Att dwar it- Taxxa fuq Dokumenti u Trasferimenti. Kap. 364.
TAQSIMA V
[ej:
(2) Id-disposizzjonijiet ta’ din it-Taqsima jid]lu fis-se]] kif
(a) l-artikoli 33 u 34 jid]lu fis-se]] fis-26 ta’ Novembru, 2002; u
(b) l-artikoli 32, 35 u 36 jid]lu fis-se]] fl-1 ta’ Jannar,
2003 g]ar-rigward ta’ kull trasferiment inter vivos mag]mul fl-
1 ta’ Jannar, 2003 jew wara u kull dikjarazzjoni mag]mula skond l-artikolu 34 ta’ l-Att prin`ipali g]ar-rigward ta’ persuni li minnhom jori[ina t-trasferiment causa mortis li mietu fi jew wara l-1ta’ Jannar, 2003.
A 45
(2) Fis-subparagrafi (i), (ii) u (iii) tal-paragrafu (b) tas- subartikolu (4) ta’ l-artikolu 32 ta’ l-Att prin`ipali, minflok il-kliem "g]oxrin elf lira" g]andhom jidhlu l-kliem "tletin elf lira".
(3) Fil-paragrafu (`) tas-subartikolu (4) ta’ l-artikolu 32 ta’ l- Att prin`ipali, minflok il-kliem "g]oxrin elf lira" g]andhom jidhlu l- kliem "tletin elf lira".
"(4) Meta l-Kummissarju jkun stabbilixxa li l-valur ta’ l- immobbli kif dikjarat fl-att ta’ trasferiment jew f’dikjarazzjoni ta’ trasferiment causa mortis ikun inqas minn ]amsa u tmenin fil-mija tal-valur reali jew ta’ dak li jkollu jing]ata bi ]las kif stabbilit fis-subartikolu (1) jew meta fil-fehma tal-Kummissarju l-kuntratt ta’ trasferiment jew l-att ta’ dikjarazzjoni mag]mulin skond l-artikolu 33 ta’ dan l-Att ma jkunux jirriflettu l- kondizzjonijiet veri tat-trasferiment, il-persuna li tittrasferixxi fi trasferiment inter vivos u l-persuna li tir`ievi t-trasferiment g]andhom i]allsu taxxa addizzjonali li tkun daqs l-ammont ta’ taxxa stmata mill-Kummissarju kif imsemmi qabel:
I\da:
(a) jekk il-pagament tat-taxxa u tat-taxxa addizzjonali kif provdut f’dan l-artikolu jsir matul iz-
\mien mid-data ta’ stima kif dikjarata fl-ewwel kolonna hawn isfel, it-taxxa addizzjonali li jkollha tit]allas g]andha tonqos g]all-ammont per`entwali li jkun jikkorrispondi g]al dan fit-tieni kolonna hawn isfel, u ebda taxxa addizzjonali ma g]andha tit]allas g]ar-rigward ta’ l- ammont ta’ taxxa u ta’ taxxa addizzjonali relattiva hekk im]allsa, u ma g]andha tintlaqa’ ebda o[[ezzjoni dwar
T]assir ta’ l- artikolu 24 ta’ l- Att prin`ipali.
Emenda ta’ l- artikolu 32 ta’ l- Att prin`ipali.
Emenda ta’ l- artikolu 40 ta’ l- Att prin`ipali.
Emenda ta’ l- artikolu 52 ta’
l-Att prin`ipali.
A 46
dan:
L-Ewwel Kolonna It-Tieni
Kolonna
Fi \mien disg]in [urnata 10
Fi \mien mija u g]oxrin [urnata 20
Fi \mien mija u ]amsin [urnata 30
Fi \mien mija u tmenin [urnata 40
Fi \mien mitejn u g]axart ijiem 50
Fi \mien mitejn u erbg]in [urnata 60
Fi \mien mitejn u sebg]in [urnata 70
Fi \mien tliet mitt [urnata 80
Fi \mien tliet mija u tletin [urnata 90
Wara tliet mija u tletin [urnata 100;
(b) tibqa’ dovuta taxxa addizzjonali fuq kull ammont ta’ taxxa li ma tit]allasx fi\-\mien imsemmi fl- ewwel kolonna tal-paragrafu (a) ta’ dan il-proviso bir-rati msemmija fit-tieni kolonna li tinsab hemmhekk;
Emenda ta’ l- artikolu 60 ta’
l-Att prin`ipali.
Emenda ta’ l- Att dwar Taxxa tar- Re[istrazzjoni ta’ Vetturi bil- Mutur.
Kap. 368.
(`) ikun min jir`ievi t-trasferiment biss li jkollu j]allas kull taxxa jew taxxa addizzjonali li ti[i stmata jekk dan ikun biss g]aliex id-dikjarazzjoni msemmija fis- subartikolu (2) ma tkunx s]i]a, korretta u vera.".
TAQSIMA VI
]a[a wa]da ma’ l-Att dwar Taxxa tar-Re[istrazzjoni ta’ Vetturi bil- Mutur, hawn i\jed ’il quddiem f’din it-Taqsima msejja] "l-Att prin`ipali".
(2) Id-disposizzjonijet ta’ din it-Taqsima g]andhom jitqiesu li bdew ise]]u fl-1 ta’ Jannar, 2002 ]lief g]all-artikolu 39 li g]andu
A 47
jitqies li beda jse]] fl-1 ta’ April, 2002, i\da sakemm dak l-artikolu jintrodu`i l-partiti elenkati fis-subartikolu (3) ta’ dan l-artikolu fl- Iskeda li tinsab ma’ l-Att prin`ipali, dak l-artikolu g]andu jitqies li jkun da]al fis-se]] fl-1 ta’ Jannar, 2003.
(3) Il-partiti msemmija fis-subartikolu (2) ta’ dan l-artikolu, huma dawk li jidhru ta]t VERA Code No 1.032.035, 1.032.075,
1.032.081, 1.032.082, 1.032.083, 1.032.135, 1.032.175, 1.032.181,
1.032.182, 1.032.183, 1.032.235, 1.032.275, 1.032.281, 1.032.282,
1.032.283, 1.032.335, 1.032.375, 1.032.381, 1.032.382, 1.032.383,
1.032.435, 1.032.475, 1.032,481, 1.032.482, 1.032.483, 1.032.535,
1.032.575, 1.032.581, 1.032.582, 1.032.583, 1.032.635, 1.032.675,
1.032.681, 1.032.682, 1.032.582, 1.032.683, 1.032.735, 1.032.775,
1.032.781, 1.032.782, 1.032,783, 1.032.783, 1.033.010, 1.043.031,
1.043.032, 1.043.033, 1.044.051, 1.044.053, 1.045.051, 1.045.051
1.045.052, 1.045.053, 1.046.051, 1.046.052, 1.046.053, 1.047.061,
1.047.062, 1.047.063, 1.111.011, 1.111.012, 1.111.013, 1.111.021,
1.111.022, 1.111.023, 1.112.011, 1,111.012, 1.112.013, 1.112.031,
1.112.032, 1.112.033, 1.112.041, 1.112.042, 1.112.043, 1.113.001,
1.113.002, 1.113.003, 1.114.001, 1.114.002, 1.114.003, 1.115.001,
1.115.002, 1.115.003 u 1.116.000.
" "karozza tat-tlielaq" tfisser vettura bil-mutur spe`ifikatament mibnija g]al finijiet kompetittivi u li tista’ biss tintu\a f’arei li jkunu esklu\ivament riservati g]al avvenimenti kompetittivi b]al dawk;".
"L-EWWEL SKEDA (Artikolu 6(1))
Emenda ta’ l- artikolu 2 ta’ l- Att prin`ipali.
Sostituzzjoni ta’ l-Ewwel Skeda li tinsab ma’ l- Att prin`ipali.
87.01 | Tractors (minbarra tractors ta’ l-intestatura H.S. Nru. | ||
87.09): | 0% | ||
1.011.000 | 1. Tractors ikkontrollati minn min ikun miexi magg]om ..... | 0% | |
1.012.000 | 2. Tractors tat-triq g[al semi-trailers ................................... | 0% | |
1.013.000 | 3. Track-laying tractors ....................................................... | 0% |
A 48
87.02 | 1.014.000 | 4. O]rajn .............................................................................. Karozzi bil-mutur g]all-[arr ta' g]axar persuni jew | 0% |
aktar, inklu\ is-sewwieq: | |||
1.021.000 | 1. Scheduled buses ............................................................... | 6% | |
1.022.000 | 2. Unscheduled buses u coaches .......................................... | 24% | |
1.023.000 | 3. Minibuses g]all-[arr ta’ passi[[ieri bi ]las ...................... | 21% | |
1.024.000 | 4. Midibuses u minibuses privati b’makna: | ||
1.024.001 | 4.1. ta’ `ilindrata ta’ mhux aktar minn 1500cc ............... | 50.5% | |
1.024.002 | 4.2. ta’ `ilindrata ta’ aktar minn 1500cc ......................... | 60% | |
1.024.003 | 4.3. o]rajn ...................................................................... | 60% | |
1.025.000 | 5. O]rajn: | ||
1.025.001 | 5.1. Vannijiet g[all-;arr ta’ [dax-il persuna, inklu\ is- sewwieq: | ||
1.025.010 | 5.1.1. g]al u\u b]ala vettura misjuqa minn chauffeur ................................................................. | 30% | |
1.025.020 | 5.1.2. vetturi o]rajn bil-makna: | ||
1.025.021 | 5.1.2.1. ta’ `ilindrata ta’ mhux aktar minn 1500cc ............................................................ | 50.5% | |
1.025.022 | 5.1.2.2. ta’ `ilindrata ta’ aktar minn 1500cc ... | 60% | |
1.025.050 | 5.2. O]rajn ..................................................................... | 60% | |
87.03 | Karozzi bil-mutur u vetturi o]ra bil-mutur ma]suba l- aktar g]all-[arr ta' persuni (minbarra dawk ta' l- intestatura Nru. 87.02), inklu\i station wagons u karozzi tat-tlielaq: | ||
1.031.000 | 1. Vetturi ma]suba spe`jalment g]as-sewqan fuq is-sil[, karozzi g]all-golf u vetturi simili ......................................... | 50.5% | |
1.032.000 | 2. Vetturi o]ra, b'makna ta' kombustjoni interna li tixg]el bi spark/b'kompressjoni: | ||
1.032.001 | 2.1 ta' `ilindrata ta' mhux aktar minn 1000cc: | ||
1.032.002 | 2.1.1 Chassis iffittjati b'makna u kabina ............... | 50.5% | |
1.032.005 | 2.1.2 Vetturi ta' struttura unitarja (monocoque) iffittjati b'makna u body li jikkonsisti biss f'kabina tas-sewwieq u fi pjattaforma ta' wara ming]ajr armar .................................................................... | 50.5% | |
1.032.010 | 2.1.3 Vetturi o]ra, [odda: | ||
1.032.011 | 2.1.3.1 G]al u\u b]ala vetturi bil-mutur g]all- kiri: | ||
1.032.012 | 2.1.3.1.1 vetturi misjuqa minn chauffeur .. | 30% |
A 49
1.032.013 2.1.3.1.2 vetturi self-drive ma]suba g]al
kirja fil-qasir ............................................. 30%
1.032.014 2.1.3.1.3 vetturi self-drive ma]suba g]al
kirja fit-tul ................................................ 50.5%
1.032.015 2.1.3.1.4 o]rajn ......................................... 50.5%
1.032.020 2.1.3.2 Ambulanzi, vannijiet tal-]abs, karozzi tal-mejtin, u vetturi light weight bi tliet roti li jkollhom il-karatteristika ta' vettura bil-mutur ta'
din is-sub intestatura ............................................ 48.5%
1.032.030 2.1.3.3 Taxi-cars ............................................. 20%
1.032.035 2.1.3.4 Karozzi tat-tlielaq u go-karts ............... 6.5%
1.032.040 2.1.3.5 G]al u\u ie]or ..................................... 50.5%
1.032.050 2.1.4 Vetturi o]ra, u\ati:
1.032.051 2.1.4.1 G]al u\u b]ala vetturi bil-mutur g]all- kiri:
1.032.052 2.1.4.1.1 vetturi misjuqa minn chauffeur .. 30% i\da mhux inqas minn Lm640 kull
vettura
1.032.053 2.1.4.1.2 vetturi self-drive ma]suba g]al kirja fil-qasir .............................................
30% i\da mhux inqas minn Lm640 kull vettura
1.032.054 2.1.4.1.3 vetturi self-drive ma]suba g]al kirja fit-tul ................................................
50.5% i\da mhux inqas minn Lm1070 kull vettura
1.032.055 2.1.4.1.4 o]rajn ......................................... 50.5%
i\da mhux inqas minn Lm1070 kull vettura
1.032.060 2.1.4.2 Ambulanzi, vannijiet tal-]abs, karozzi tal-mejtin, u vetturi light weight bi tliet roti li jkollhom il-karatteristika ta' vettura bil-mutur ta' din is-sub intestatura ............................................
48.5% i\da mhux inqas minn Lm1030 kull vettura
1.032.070 2.1.4.3 Taxi-cars ............................................. 20% i\da mhux inqas minn Lm430 kull
vettura
A 50
1.032.075 2.1.4.4 Karozzi tat-tlielaq u go-karts ............... 6.5%
1.032.080 2.1.4.5 G]al u\u ie]or:
1.032.081 2.1.4.5.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill-Awtorità:
1.032.082 2.1.4.5.1.1 vetturi manifatturati qabel jew fil-wie]ed u tletin ta’
Di`embru
1950 ....................................................
11% i\da mhux inqas minn Lm235 kull vettura
1.032.083 2.1.4.5.1.2 vetturi manifatturati fl- ewwel ta’ Jannar 1951
jew wara i\da mhux wara l-wie]ed u tletin ta’ Di`embru 1970 ....................................
25.5% i\da mhux inqas minn Lm540 kull vettura
1.032.084 2.1.4.5.2 o]rajn ......................................... 50.5% i\da
mhux inqas minn Lm1070 kull vettura
1.032.101 2.2 Ta' `ilindrata ta' aktar minn 1000cc i\da mhux aktar minn 1300cc:
1.032.102 2.2.1 Chassis iffittjati b'makna u kabina ............... 50.5%
1.032.105 2.2.2 Vetturi ta' struttura unitarja (monocoque) iffittjati b'makna u body li jikkonsisti biss f'kabina tas-sewwieq u fi pjattaforma ta' wara ming]ajr
armar .................................................................... 50.5%
1.032.110 2.2.3 Vetturi o]ra, [odda:
1.032.111 2.2.3.1 G]al u\u b]ala vetturi bil-mutur g]all- kiri:
1.032.112 2.2.3.1.1 vetturi misjuqa minn chauffeur .. 30%
1.032.113 2.2.3.1.2 vetturi self-drive ma]suba g]al
kirja fil-qasir ............................................. 30%
1.032.114 2.2.3.1.3 vetturi self-drive ma]suba g]al
kirja fit-tul ................................................ 50.5%
1.032.115 2.2.3.1.4 o]rajn ......................................... 50.5%
1.032.120 2.2.3.2 Ambulanzi, vannijiet tal-]abs, karozzi tal-mejtin, u vetturi light weight bi tliet roti li jkollhom il-karatteristika ta' vettura
bil-mutur ta' din is-sub intestatura ............ 48.5%
1.032.130 2.2.3.3 Taxi-cars ............................................. 20%
1.032.135 2.2.3.4 Karozzi tat-tlielaq u go-karts .............. 6.5%
A 51
1.032.140 2.2.3.5 G]al u\u ie]or .................................... 50.5%
1.032.150 2.2.4 Vetturi o]ra, u\ati:
1.032.151 2.2.4.1 G]al u\u b]ala vetturi bil-mutur g]all- kiri:
1.032.152 2.2.4.1.1 vetturi misjuqa minn chauffeur .. 30% i\da mhux inqas minn Lm810 kull
vettura
1.032.153 2.2.4.1.2 vetturi self-drive ma]suba g]al kirja fil-qasir .............................................
30% i\da mhux inqas minn Lm810 kull vettura
1.032.154 2.2.4.1.3 vetturi self-drive ma]suba g]al kirja fit-tul ................................................
50.5% i\da mhux inqas minn Lm1350 kull vettura
1.032.155 2.2.4.1.4 o]rajn ......................................... 50.5%
i\da mhux inqas minn Lm1350 kull vettura
1.032.160 2.2.4.2 Ambulanzi, vannijiet tal-]abs, karozzi tal-mejtin, u vetturi light weight bi tliet roti li jkollhom il-karatteristika ta' vettura bil-mutur ta' din is-subintestatura .............
48.5% i\da mhux inqas minn Lm1300 kull vettura
1.032.170 2.2.4.3 Taxi-cars ............................................. 20% i\da mhux inqas minn Lm540 kull
vettura
1.032.175 2.2.4.4 Karozzi tat-tlielaq u go-karts .............. 6.5%
1.032.180 2.2.4.5 G]al u\u ie]or:
1.032.181 2.2.4.5.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill-Awtorità:
1.032.182 2.2.4.5.1.1 vetturi manifatturati qabel jew fil-wie]ed u tletin ta’
Di`embru
1950 ....................................................
11% i\da mhux inqas minn Lm300 kull vettura
A 52
1.032.183 2.2.4.5.1.2 vetturi manifatturati fl- ewwel ta’ Jannar 1951
jew wara i\da mhux wara l-wie]ed u tletin ta’ Di`embru 1970 ....................................
25.5% i\da mhux inqas minn Lm685 kull vettura
1.032.184 2.2.4.5.2 o]rajn ......................................... 50.5% i\da
mhux inqas minn Lm1350 kull vettura
1.032.201 2.3 Ta' `ilindrata ta' aktar minn 1300cc i\da mhux aktar minn 1500cc:
1.032.202 2.3.1 Chassis iffittjati b'makna u kabina ............... 53%
1.032.205 2.3.2 Vetturi ta' struttura unitarja (monocoque) iffittjati b'makna u body li jikkonsisti biss f'kabina tas-sewwieq u fi pjattaforma ta' wara ming]ajr
armar .................................................................... 53%
1.032.210 2.3.3 Vetturi o]ra, [odda:
1.032.250 2.3.4 Vetturi o]ra, u\ati:
A 53
1.032.253 2.3.4.1.2 vetturi self-drive ma]suba g]al kirja fil-qasir .............................................
30% i\da mhux inqas minn Lm900 kull vettura
1.032.254 2.3.4.1.3 vetturi self-drive ma]suba g]al kirja fit-tul ................................................
53% i\da mhux inqas minn Lm1600 kull vettura
1.032.255 2.3.4.1.4 o]rajn ......................................... 53% i\da
mhux inqas minn Lm1600 kull vettura
1.032.260 2.3.4.2 Ambulanzi, vannijiet tal-]abs, karozzi tal-mejtin, u vetturi light weight bi tliet roti li jkollhom il-karatteristika ta' vettura bil-mutur ta' din is-sub intestatura ............................................
48.5% i\da mhux inqas minn Lm1460 kull vettura
1.032.270 2.3.4.3 Taxi-cars ............................................. 20% i\da mhux inqas minn Lm610 kull
vettura
1.032.275 2.3.4.4 Karozzi tat-tlielaq u go-karts .............. 6.5%
1.032.280 2.3.4.5 G]al u\u ie]or ....................................
1.032.281 2.3.4.5.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill-Awtorità:
1.032.282 2.3.4.5.1.1 vetturi manifatturati qabel jew fil-wie]ed u tletin ta’
Di`embru
1950 ....................................................
11% i\da mhux inqas minn Lm335 kull vettura
1.032.283 2.3.4.5.1.2 vetturi manifatturati fl- ewwel ta’ Jannar 1951
jew wara i\da mhux wara l-wie]ed u tletin ta’ Di`embru 1970 ....................................
26.5% i\da mhux inqas minn Lm800 kull vettura
1.032.284 2.3.4.5.2 o]rajn ......................................... 53% i\da
mhux inqas minn Lm1600 kull vettura
1.032.301 2.4 Ta' `ilindrata ta' aktar minn 1500cc I\da mhux aktar minn 1800cc:
1.032.302 2.4.1 Chassis iffittjati b'makna u kabina ............... 60%
A 54
1.032.305 2.4.2 Vetturi ta' struttura unitarja (monocoque) iffittjati b'makna u body li jikkonsisti biss f'kabina tas-sewwieq u fi pjattaforma ta' wara ming]ajr
armar .................................................................... 60%
1.032.310 2.4.3 Vetturi o]ra, [odda:
1.032.311 2.4.3.1 G]al u\u b]ala vetturi bil-mutur g]all- kiri:
1.032.312 2.4.3.1.1 vetturi misjuqa minn chauffeur .. 30%
1.032.313 2.4.3.1.2 vetturi self-drive ma]suba g]al
kirja fil-qasir ............................................. 30%
1.032.314 2.4.3.1.3 vetturi self-drive ma]suba g]al
kirja fit-tul ................................................ 60%
1.032.315 2.4.3.1.5 o]rajn ......................................... 60%
1.032.320 2.4.3.2 Ambulanzi, vannijiet tal-]abs, karozzi tal-mejtin, u vetturi light weight bi tliet roti li jkollhom il-karatteristika ta' vettura bil-mutur ta'
din is-sub intestatura ............................................ 48.5%
1.032.330 2.4.3.3 Taxi-cars ............................................. 20%
1.032.335 2.4.3.4 Karozzi tat-tlielaq u go-karts .............. 6.5%
1.032.340 2.4.3.5 G]al u\u ie]or .................................... 60%
1.032.350 2.4.4 Vetturi o]ra, u\ati:
1.032.351 2.4.4.1 G]al u\u b]ala vetturi bil-mutur g]all- kiri:
1.032.352 2.4.4.1.1 vetturi misjuqa minn chauffeur .. 30% i\da mhux inqas minn Lm1390 kull vettura
1.032.353 2.4.4.1.2 vetturi self-drive ma]suba g]al kirja fil-qasir .............................................
30% i\da mhux inqas minn Lm1390 kull vettura
1.032.354 2.4.4.1.3 vetturi self-drive ma]suba g]al kirja fit-tul ................................................
60% i\da mhux inqas minn Lm2770 kull vettura
1.032.355 2.4.4.1.4 o]rajn ......................................... 60% i\da
mhux inqas minn Lm2770 kull vettura
A 55
1.032.360 2.4.4.2 Ambulanzi, vannijiet tal-]abs, karozzi tal-mejtin, u vetturi light weight bi tliet roti li jkollhom il-karatteristika ta' vettura bil-mutur ta' din is-sub intestatura ............................................
48.5% i\da mhux inqas minn Lm2240 kull vettura
1.032.370 2.4.4.3 Taxi-cars ............................................. 20% i\da mhux inqas minn Lm930 kull
vettura
1.032.375 2.4.4.4 Karozzi tat-tlielaq u go-karts .............. 6.5%
1.032.380 2.4.4.5 G]al u\u ie]or:
1.032.381 2.4.4.5.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill-Awtorità:
1.032.382 2.4.4.5.1.1 vetturi manifatturati qabel jew fil-wie]ed u tletin ta’
Di`embru
1950 ....................................................
16.5% i\da mhux inqas minn Lm765 kull vettura
1.032.383 2.4.4.5.1.2 vetturi manifatturati fl- ewwel ta’ Jannar 1951
jew wara i\da mhux wara l-wie]ed u tletin ta’ Di`embru 1970 ....................................
30% i\da mhux inqas minn Lm1390 kull vettura
1.032.384 2.4.4.5.2 o]rajn ......................................... 60% i\da
mhux inqas minn Lm2770 kull vettura
1.032.401 2.5 Ta' `ilindrata ta' aktar minn 1800cc i\da mhux aktar minn 2000cc:
1.032.402 2.5.1 Chassis iffittjati b'makna u kabina ............... 65%
1.032.405 2.5.2 Vetturi ta' struttura unitarja (monocoque) iffittjati b'makna u body li jikkonsisti biss f'kabina tas-sewwieq u fi pjattaforma ta' wara ming]ajr
armar .................................................................... 65%
1.032.410 2.5.3 Vetturi o]ra, [odda:
1.032.411 2.5.3.1 G]al u\u b]ala vetturi bil-mutur g]all- kiri:
1.032.412 2.5.3.1.1 vetturi misjuqa minn chauffeur .. 30%
1.032.413 2.5.3.1.2 vetturi self-drive ma]suba g]al
kirja fil-qasir ............................................. 30%
1.032.414 2.5.3.1.3 vetturi self-drive ma]suba g]al
kirja fit-tul ................................................ 65%
A 56
1.032.415 2.5.3.1.4 o]rajn ......................................... 65%
1.032.420 2.5.3.2 Ambulanzi, vannijiet tal-]abs, karozzi tal-mejtin, u vetturi light weight bi tliet roti li jkollhom il-karatteristika ta' vettura bil-mutur ta'
din is-sub intestatura ............................................ 48.5%
1.032.430 2.5.3.3 Taxi-cars ............................................. 20%
1.032.435 2.5.3.4 Karozzi tat-tlielaq u go-karts .............. 6.5%
1.032.440 2.5.3.5 G]al u\u ie]or .................................... 65%
1.032.450 2.5.4 Vetturi o]ra, u\ati:
1.032.451 2.5.4.1 G]al u\u b]ala vetturi bil-mutur g]all- kiri:
1.032.452 2.5.4.1.1 vetturi misjuqa minn chauffeur .. 30% i\da mhux inqas minn Lm1850 kull vettura
1.032.453 2.5.4.1.2 vetturi self-drive ma]suba g]al kirja fil-qasir .............................................
30% i\da mhux inqas minn Lm1850 kull vettura
1.032.454 2.5.4.1.3 vetturi self-drive ma]suba g]al kirja fit-tul ................................................
65% i\da mhux inqas minn Lm4000 kull vettura
1.032.455 2.5.4.1.4 o]rajn ......................................... 65% i\da
mhux inqas minn Lm4000 kull vettura
1.032.460 2.5.4.2 Ambulanzi, vannijiet tal-]abs, karozzi tal-mejtin, u vetturi light weight bi tliet roti li jkollhom il-karatteristika ta' vettura bil-mutur ta' din is-sub intestatura ............................................
48.5% i\da mhux inqas minn Lm2990 kull vettura
1.032.470 2.5.4.3 Taxi-cars ............................................. 20% i\da mhux inqas minn Lm1230 kull vettura
1.032.475 2.5.4.4 Karozzi tat-tlielaq u go-karts .............. 6.5%
1.032.480 2.5.4.5 G]al u\u ie]or:
A 57
1.032.481 2.5.4.5.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill-Awtorità:
1.032.482 2.5.4.5.1.1 vetturi manifatturati qabel jew fil-wie]ed u tletin ta’
Di`embru
1950 ....................................................
16.5% i\da mhux inqas minn Lm1020 kull vettura
1.032.483 2.5.4.5.1.2 vetturi manifatturati fl- ewwel ta’ Jannar 1951
jew wara i\da mhux wara l-wie]ed u tletin ta’ Di`embru 1970 ....................................
32.5% i\da mhux inqas minn Lm2000 kull vettura
1.032.484 2.5.4.5.2 o]rajn ......................................... 65% i\da
mhux inqas minn Lm4000 kull vettura
1.032.501 2.6 Ta' `ilindrata ta' mhux aktar minn 2000cc i\da mhux aktar minn 2500cc:
1.032.502 2.6.1 Chassis iffittjati b'makna u kabina ............... 75%
1.032.505 2.6.2 Vetturi ta' struttura unitarja (monocoque) iffittjati b'makna u body li jikkonsisti biss f'kabina tas-sewwieq u fi pjattaforma ta' wara ming]ajr
armar .................................................................... 75%
1.032.510 2.6.3 Vetturi o]ra, [odda:
1.032.511 2.6.3.1 G]al u\u b]ala vetturi bil-mutur g]all- kiri:
1.032.512 2.6.3.1.1 vetturi misjuqa minn chauffeur .. 30%
1.032.513 2.6.3.1.2 vetturi self-drive ma]suba g]al
kirja fil-qasir ............................................. 30%
1.032.514 2.6.3.1.3 vetturi self-drive ma]suba g]al
kirja fit-tul ................................................ 75%
1.032.515 2.6.3.1.4 o]rajn ......................................... 75%
1.032.520 2.6.3.2 Ambulanzi, vannijiet tal-]abs, karozzi tal-mejtin, u vetturi light weight bi tliet roti li jkollhom il-karatteristika ta' vettura bil-mutur ta'
din is-sub intestatura ............................................ 48.5%
1.032.530 2.6.3.3 Taxi-cars ............................................. 20%
1.032.535 2.6.3.4 Karozzi tat-tlielaq u go-karts .............. 6.5%
1.032.540 2.6.3.5 G]al u\u ie]or .................................... 75%
1.032.550 2.6.4 Vetturi o]ra, u\ati:
A 58
1.032.551 2.6.4.1 G]al u\u b]ala vetturi bil-mutur g]all- kiri:
1.032.552 2.6.4.1.1 vetturi misjuqa minn chauffeur .. 30% i\da mhux inqas minn Lm2800 kull vettura
1.032.553 2.6.4.1.2 vetturi self-drive ma]suba g]al kirja fil-qasir .............................................
30% i\da mhux inqas minn Lm2800 kull vettura
1.032.554 2.6.4.1.3 vetturi self-drive ma]suba g]al kirja fit-tul ................................................
75% i\da mhux inqas minn Lm7000 kull vettura
1.032.555 2.6.4.1.4 o]rajn ......................................... 75% i\da
mhux inqas minn Lm7000 kull vettura
1.032.560 2.6.4.2 Ambulanzi, vannijiet tal-]abs, karozzi tal-mejtin, u vetturi light weight bi tliet roti li jkollhom il-karatteristika ta' vettura bil-mutur ta' din is-sub intestatura ............................................
48.5% i\da mhux inqas minn Lm4600 kull vettura
1.032.570 2.6.4.3 Taxi-cars ............................................. 20% i\da mhux inqas minn Lm1870 kull vettura
1.032.575 2.6.4.4 Karozzi tat-tlielaq u go-karts .............. 6.5%
1.032.580 2.6.4.5 G]al u\u ie]or:
1.032.581 2.6.4.5.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill-Awtorità:
1.032.582 2.6.4.5.1.1 vetturi manifatturati qabel jew fil-wie]ed u tletin ta’
Di`embru
1950 ....................................................
16.5% i\da mhux inqas minn Lm1540 kull vettura
1.032.583 2.6.4.5.1.2 vetturi manifatturati fl- ewwel ta’ Jannar 1951
jew wara i\da mhux wara l-wie]ed u tletin ta’ Di`embru 1970 ....................................
37.5% i\da mhux inqas minn Lm3500 kull vettura
A 59
1.032.584 2.6.4.5.2 o]rajn ......................................... 75% i\da
mhux inqas minn Lm7000 kull vettura
1.032.601 2.7 Ta' `ilindrata ta' mhux aktar minn 2500cc i\da aktar minn 3000cc:
1.032.602 2.7.1 Chassis iffittjati b'makna u kabina ............... 75%
1.032.605 2.7.2 Vetturi ta' struttura unitarja (monocoque) iffittjati b'makna u body li jikkonsisti biss f'kabina tas-sewwieq u fi pjattaforma ta' wara ming]ajr
armar .................................................................... 75%
1.032.610 2.7.3 Vetturi o]ra, [odda:
1.032.611 2.7.3.1 G]al u\u b]ala vetturi bil-mutur g]all- kiri:
1.032.612 2.7.3.1.1 vetturi misjuqa minn chauffeur .. 30%
1.032.613 2.7.3.1.2 vetturi self-drive ma]suba g]al
kirja fil-qasir ............................................. 30%
1.032.614 2.7.3.1.3 vetturi self-drive ma]suba g]al
kirja fit-tul ................................................ 75%
1.032.615 2.7.3.1.4 o]rajn ......................................... 75%
1.032.620 2.7.3.2 Ambulanzi, vannijiet tal-]abs, karozzi tal-mejtin, u vetturi light weight bi tliet roti li jkollhom il-karatteristika ta' vettura bil-mutur ta'
din is-sub intestatura ............................................ 48.5%
1.032.630 2.7.3.3 Taxi-cars ............................................. 20%
1.032.635 2.7.3.4 Karozzi tat-tlielaq u go-karts .............. 6.5%
1.032.640 2.7.3.5 G]al u\u ie]or .................................... 75%
1.032.650 2.7.4 Vetturi o]ra, u\ati:
1.032.651 2.7.4.1 G]al u\u b]ala vetturi bil-mutur g]all- kiri:
1.032.652 2.7.4.1.1 vetturi misjuqa minn chauffeur .. 30% i\da mhux inqas minn Lm3200 kull vettura
1.032.653 2.7.4.1.2 vetturi self-drive ma]suba g]al kirja fil-qasir .............................................
30% i\da mhux inqas minn Lm3200 kull vettura
A 60
1.032.654 2.7.4.1.3 vetturi self-drive ma]suba g]al kirja fit-tul ................................................
75% i\da mhux inqas minn Lm8000 kull vettura
1.032.655 2.7.4.1.4 o]rajn ......................................... 75% i\da
mhux inqas minn Lm8000 kull vettura
1.032.660 2.7.4.2 Ambulanzi, vannijiet tal-]abs, karozzi tal-mejtin, u vetturi light weight bi tliet roti li jkollhom il-karatteristika ta' vettura bil-mutur ta' din is-sub intestatura ............................................
48.5% i\da mhux inqas minn Lm5200 kull vettura
1.032.670 2.7.4.3 Taxi-cars ............................................. 20% i\da mhux inqas minn Lm2140 kull vettura
1.032.675 2.7.4.4 Karozzi tat-tlielaq u go-karts .............. 6.5%
1.032.680 2.7.4.5 G]al u\u ie]or:
1.032.681 2.7.4.5.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill-Awtorità:
1.032.682 2.7.4.5.1.1 vetturi manifatturati qabel jew fil-wie]ed u tletin ta’
Di`embru
1950 ....................................................
16.5% i\da mhux inqas minn Lm1760 kull vettura
1.032.683 2.7.4.5.1.2 vetturi manifatturati fl- ewwel ta’ Jannar 1951
jew wara i\da mhux wara l-wie]ed u tletin ta’ Di`embru 1970 ....................................
37.5% i\da mhux inqas minn Lm4000 kull vettura
1.032.684 2.7.4.5.2 o]rajn ......................................... 75% i\da
mhux inqas minn Lm8000 kull vettura
1.032.701 2.8 Ta' `ilindrata ta' aktar minn 3000cc:
1.032.702 2.8.1 Chassis iffittjati b'makna u kabina ............... 75%
1.032.705 2.8.2 Vetturi ta' struttura unitarja (monocoque) iffittjati b'makna u body li jikkonsisti biss f'kabina tas-sewwieq u fi pjattaforma ta' wara ming]ajr
armar .................................................................... 75%
1.032.710 2.8.3 Vetturi o]ra, [odda:
A 61
1.032.711 2.8.3.1 G]al u\u b]ala vetturi bil-mutur g]all- kiri:
1.032.712 2.8.3.1.1 vetturi misjuqa minn chauffeur .. 30%
1.032.713 2.8.3.1.2 vetturi self-drive ma]suba g]al
kirja fil-qasir ............................................. 30%
1.032.714 2.8.3.1.3 vetturi self-drive ma]suba g]al
kirja fit-tul ................................................ 75%
1.032.715 2.8.3.1.4 o]rajn ......................................... 75%
1.032.720 2.8.3.2 Ambulanzi, vannijiet tal-]abs, karozzi tal-mejtin, u vetturi light weight bi tliet roti li jkollhom il-karatteristika ta' vettura bil-mutur ta'
din is-sub intestatura ............................................ 48.5%
1.032.730 2.8.3.3 Taxi-cars ............................................. 20%
1.032.735 2.8.3.4 Karozzi tat-tlielaq u go-karts .............. 6.5%
1.032.740 2.8.3.5 G]al u\u ie]or .................................... 75%
1.032.750 2.8.4 Vetturi o]ra, u\ati:
1.032.751 2.8.4.1 G]al u\u b]ala vetturi bil-mutur g]all- kiri:
1.032.752 2.8.4.1.1 vetturi misjuqa minn chauffeur .. 30% i\da mhux aktar minn Lm4000 kull vettura
1.032.753 2.8.4.1.2 vetturi self-drive ma]suba g]al kirja fil-qasir .............................................
30% i\da mhux aktar minn Lm4000 kull vettura
1.032.754 2.8.4.1.3 vetturi self-drive ma]suba g]al kirja fit-tul ................................................
75% i\da mhux aktar minn Lm10000 kull vettura
1.032.755 2.8.4.1.4 o]rajn ......................................... 75% i\da
mhux aktar minn Lm10000 kull vettura
1.032.760 2.8.4.2 Ambulanzi, vannijiet tal-]abs, karozzi tal-mejtin, u vetturi light weight bi tliet roti li jkollhom il-karatteristika ta' vettura bil-mutur ta' din is-sub intestatura ............................................
48.5% i\da mhux aktar minn Lm6500 kull vettura
A 62
1.032.770 2.8.4.3 Taxi-cars ............................................. 20% i\da mhux inqas minn Lm2700 kull vettura
1.032.775 2.8.4.4 Karozzi tat-tlielaq u go-karts .............. 6.5%
1.032.780 2.8.4.5 G]al u\u ie]or:
1.032.781 2.8.4.5.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill-Awtorità:
1.032.782 2.8.4.5.1.1 vetturi manifatturati qabel jew fil-wie]ed u tletin ta’
Di`embru
1950 ....................................................
16.5% i\da mhux inqas minn Lm2200 kull vettura
1.032.783 2.8.4.5.1.2 vetturi manifatturati fl- ewwel ta’ Jannar 1951
jew wara i\da mhux wara l-wie]ed u tletin ta’ Di`embru 1970 ....................................
37.5% i\da mhux inqas minn Lm5000 kull vettura
1.032.784 2.8.4.5.2 o]rajn ......................................... 75% i\da
mhux inqas minn Lm10000 kull vettura
1.033.000 3. Vetturi elettri`i:
1.033.010 3.1 vetturi elettri`i misjuqa bil-batterija .................... 0%
1.033.020 3.2 vetturi elettric`i ibridi bil-petrol (jew diesel) ....... 16.5%
1.034.000 4. O]rajn:
1.034.010 4.1 Chassis iffittjati b'makna u kabina ....................... 60%
1.034.020 4.2 Vetturi ta' struttura unitarja (monocoque) iffittjati b'makna u body li jikkonsisti biss f''kabina tas-
sewwieq u fi pjattaforma ta' wara ming]ajr armar ...... 60%
1.034.030 4.3 O]rajn:
1.034.040 4.3.1 {odda .......................................................... 60%
1.034.050 4.3.2 O]rajn .......................................................... 60%
1. Dumpers mag]mula g]all-u\u ’l barra mill-highway:
1.041.001 | 1.1 Dumpers ta’ pi\ ]afif ........................................... | 31% |
1.042.001 | 1.2 O]rajn: |
A 63
1.042.010 1.2.1 Chassis iffittjati b’ makna u kabina ............. 57.5% i\da mhux inqas minn Lm1480 kull vettura
1.042.020 1.2.2 O]rajn .......................................................... 57.5% i\da
mhux inqas minn Lm1610 kull vettura
2. O]rajn, b’ makna bil-pistons ta’ kombustjoni interna li tixg]el b’kompressjoni (diesel jew semi-diesel):
1.043.000 2.1 pi\ gross tal-vettura ta’ mhux aktar minn 5 tunnellati:
1.043.001 2.1.1 Chassis iffittjati b’ makna u kabina ............. 57.5% i\da mhux inqas minn Lm1480 kull vettura
1.043.010 2.1.2 Vetturi ta’ struttura unitarja (monocoque) iffittjati b’makna u body li jikkonsisti biss f’kabina tas-sewwieq u fi pjattaforma ta’ wara ming]ajr armar .....................................................
57.5% i\da mhux inqas minn Lm1480 kull vettura
1.043.020 2.1.3 O]rajn:
1.043.025 2.1.3.1 {odda .................................................. 57.5%
1.043.030 2.1.3.2 O]rajn:
1.043.031 2.1.3.2.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill-Awtorità:
1.043.032 2.1.3.2.1.1 vetturi manifatturati qabel jew fil-wie]ed u tletin ta’
Di`embru
1950 ....................................................
10.5% i\da mhux inqas minn Lm270 kull vettura
1.043.033 2.1.3.2.1.2 vetturi manifatturati fl- ewwel ta’ Jannar 1951
jew wara i\da mhux wara l-wie]ed u tletin ta’ Di`embru 1970 ....................................
28.5% i\da mhux inqas minn Lm735 kull vettura
1.043.034 2.1.3.2.2 o]rajn ......................................... 57.5%
i\da mhux inqas minn Lm1480 kull vettura
1.044.000 2.2 pi\ gross tal-vettura ta’ aktar minn 5 tunnellati i\da mhux aktar minn 20 tunnellata:
A 64
1.044.001 2.2.1 Chassis iffittjati b’ makna u kabina:
1.044.010 2.2.1.1 {odda .................................................. 36%
1.044.020 2.2.1.2 O]rajn ................................................. 57.5% i\da
mhux inqas minn Lm1480 kull vettura
1.044.030 2.2.2 O]rajn:
1.044.040 2.2.2.1 {odda .................................................. 57.5%
1.044.050 2.2.2.2 O]rajn:
1.044.051 2.2.2.2.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill-Awtorità:
1.044.052 2.2.2.2.1.1 vetturi manifatturati qabel jew fil-wie]ed u tletin ta’
Di`embru
1950 ....................................................
10.5% i\da mhux inqas minn Lm540 kull vettura
1.044.053 2.2.2.2.1.2 vetturi manifatturati fl- ewwel ta’ Jannar 1951
jew wara i\da mhux wara l-wie]ed u tletin ta’ Di`embru 1970 ....................................
28.5% i\da mhux inqas minn Lm1470 kull vettura
1.044.054 2.2.2.1.2 o]rajn ......................................... 57.5% i\da
mhux inqas minn Lm2960 kull vettura
1.045.000 2.3 pi\ gross tal-vettura ta’ aktar minn 20 tunnellata:
1.045.001 2.3.1 Chassis iffittjati b’ makna u kabina:
1.045.010 2.3.1.1 {odda .................................................. 36%
1.045.020 2.3.1.2 O]rajn ................................................. 57.5% i\da
mhux inqas minn Lm1890 kull vettura
1.045.030 2.3.2 O]rajn:
1.045.040 2.3.2.1 {odda .................................................. 57.5%
1.045.050 2.3.2.2 O]rajn:
1.045.051 2.3.2.2.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill-Awtorità:
A 65
1.045.052 2.3.2.2.1.1 vetturi manifatturati qabel jew fil-wie]ed u tletin ta’
Di`embru
1950 ....................................................
10.5% i\da mhux inqas minn Lm585 kull vettura
1.043.053 2.3.2.2.1.2 vetturi manifatturati fl- ewwel ta’ Jannar 1951
jew wara i\da mhux wara l-wie]ed u tletin ta’ Di`embru 1970 ....................................
28.5% i\da mhux inqas minn Lm1585 kull vettura
1.045.054 2.3.2.1.2 o]rajn ......................................... 57.5%
i\da mhux inqas minn Lm3190 kull vettura
3. O]rajn, b’ makna bil-pistons ta’ kombustjoni interna li tixg]el bi spark:
1.046.000 3.1 pi\ gross tal-vettura ta’ mhux aktar minn 5 tunnellati:
1.046.010 3.1.1 Chassis iffittjati b’ makna u kabina ............. 57.5% i\da mhux inqas minn Lm1480 kull vettura
1.046.020 3.1.2 Vetturi ta’ struttura unitarja (monocoque) iffittjati b’makna u body li jikkonsisti biss f’kabina tas-sewwieq u fi pjattaforma ta’ wara ming]ajr armar .....................................................
57.5% i\da mhux inqas minn Lm1480 kull vettura
1.046.030 3.1.3 O]rajn:
1.046.040 3.1.3.1 {odda .................................................. 57.5%
1.046.050 3.1.3.2 O]rajn:
1.046.051 3.1.3.2.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill-Awtorità:
1.046.052 3.1.3.2.1.1 vetturi manifatturati qabel jew fil-wie]ed u tletin ta’
Di`embru
1950 ....................................................
10.5% i\da mhux inqas minn Lm270 kull vettura
1.046.053 3.1.3.2.1.2 vetturi manifatturati fl- ewwel ta’ Jannar 1951
jew wara i\da mhux wara l-wie]ed u tletin ta’ Di`embru 1970 ....................................
28.5% i\da mhux inqas minn Lm735 kull vettura
A 66
1.046.054 3.1.3.2.2 o]rajn ......................................... 57.5% i\da
mhux inqas minn Lm1480 kull vettura
1.047.000 3.2 pi\ gross tal-vettura ta’ aktar minn 5 tunnellati:
1.047.010 3.2.1 Chassis iffittjati b’ makna u kabina:
1.047.020 3.2.1.1 {odda .................................................. 36%
1.047.030 3.2.1.2 O]rajn: 57.5%
i\da mhux inqas minn Lm1480 kull vettura
1.047.040 3.2.2 O]rajn:
1.047.050 3.2.2.1 {odda .................................................. 57.5%
1.047.060 3.2.2.2 O]rajn:
1.047.061 3.2.2.2.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill-Awtorità:
1.047.062 3.2.2.2.1.1 vetturi manifatturati qabel jew fil-wie]ed u tletin ta’
Di`embru
1950 ....................................................
10.5% i\da mhux inqas minn Lm540 kull vettura
1.047.063 3.2.2.2.1.2 vetturi manifatturati fl- ewwel ta’ Jannar 1951
jew wara i\da mhux wara l-wie]ed u tletin ta’ Di`embru 1970 ....................................
28.5% i\da mhux inqas minn Lm1470 kull vettura
1.047.064 3.2.2.2.2 o]rajn ......................................... 57.5% i\da
mhux inqas minn Lm2960 kull vettura
4. O]rajn:
1.048.010 4.1 Chassis iffittjati b’ makna u kabina .......................... 57.5%
1.048.020 4.2 Vetturi ta' struttura unitarja (monocoque) iffittjati b'makna u body li jikkonsisti biss f''kabina tas-sewwieq
u fi pjattaforma ta' wara ming]ajr armar ........................ 57.5%
1.048.030 4.3 O]rajn:
1.048.040 4.3.1 {odda .......................................................... 57.5%
A 67
1.048.050 4.3.2 O]rajn .......................................................... 57.5% i\da mhux inqas minn Lm3190 kull vettura
1.051.000 1. Lorries tal-gruwa ............................................................. 0%
1.052.000 2. Drilling derricks ambulanti .............................................. 0%
1.053.000 3. Vetturi tat-tifi tan-nar ....................................................... 0%
1.054.000 4. Lorries tal-mixers tal-konkos ........................................... 0%
1.055.000 5. O]rajn:
0%
1.055.010 5.1. Breakdown lorries ................................................... 0%
1.055.020 5.2. Vetturi li jippumpjaw il-konkos .............................. 0%
1.055.030 5.3. O]rajn ..................................................................... 0%
1.061.000 1. G]al tractors (minbarra tractors ta’ l-intestatura ta’ H.S.
Nru. 87.09) ...........................................................................
Dawk ir- rati ta’ taxxa hekk kif japplikaw fil- kategoriji Nru. 1 sa Nru. 4 skond in- Numru tal- Kodi`i H.S.
87.01
A 68
1.062.000 2. G]al vetturi bil-mutur g]all-[arr ta’ g]axar persuni jew aktar, inklu\ is-sewwieq .......................................................
Dawk ir- rati ta’ taxxa hekk kif japplikaw fil- kategoriji Nru. 1 sa Nru. 5 skond in- Numru tal- Kodi`i H.S.
87.02
1.063.000 3. G]al karozzi bil-mutur u vetturi bil-mutur o]ra ma]suba l-aktar g]all-[arr ta’ persuni (minbarra
dawk ta’ l- intestatura Nru. H.S. 87.02), inklu\i station wagons u karozzi tat-tlielaq ..................................................................
Dawk ir- rati ta’ taxxa hekk kif japplikaw fil- kategoriji Nru. 1 sa Nru. 4 skond in- Numru tal- Kodi`i H.S.
87.03
1.064.000 4. G]al vetturi bil-mutur g]all-[arr ta’ o[[etti ..................... Dawk ir- rati ta’
taxxa hekk
kif japplikaw fil- kategoriji Nru. 1 sa Nru. 4 skond in- Numru tal- Kodi`i H.S.
87.04
1.065.000 5. G]al vetturi bil-mutur g]al skopijiet spe`jali minbarra dawk ma]subin prin`ipalment g]at-trasport
ta’ persuni jew ta’ o[[etti (per e\empju, breaksown lorries, lorries tal- gruwa, vetturi tat-tifi tan-nar, lorries tal-mixers tal-konkos, lorries g]al knis tat-toroq, lorries tal-bexx, ]wienet tas- xog]ol ambulanti, units tar-radjolo[ija ambulanti) ...............
Dawk ir- rati ta’ taxxa hekk kif japplikaw fil- kategoriji Nru. 1 sa Nru. 5 skond in- Numru tal- Kodi`i H.S.
87.05
A 69
1.071.000 1. G]al tractors (minbarra tractors ta’ l-intestatura ta’ H.S.
Nru. 87.09) ...........................................................................
Dawk ir- rati ta’ taxxa hekk kif japplikaw fil- kategoriji Nru. 1 sa Nru. 4 skond in- Numru tal- Kodi`i H.S.
87.01
1.072.000 2. G]al vetturi bil-mutur g]all-[arr ta’ g]axar persuni jew aktar, inklu\ is-sewwieq .......................................................
Dawk ir- rati ta’ taxxa hekk kif japplikaw fil- kategoriji Nru. 1 sa Nru. 5 skond in- Numru tal- Kodi`i H.S.
87.02
1.073.000 3. G]al karozzi bil-mutur u vetturi bil-mutur o]ra ma]suba l-aktar g]all-[arr ta’ persuni (minbarra
dawk ta’ l- intestatura Nru. H.S. 87.02), inklu\i station wagons u karozzi tat-tlielaq ..................................................................
Dawk ir- rati ta’ taxxa hekk kif japplikaw fil- kategoriji Nru. 1 sa Nru. 4 skond in- Numru tal- Kodi`i H.S.
87.03
1.074.000 4. G]al vetturi bil-mutur g]all-[arr ta’ o[[etti ..................... Dawk ir- rati ta’
taxxa hekk kif japplikaw fil- kategoriji Nru. 1 sa Nru. 4 skond in- Numru tal- Kodi`i H.S.
87.04
A 70
1.075.000 5. G]al vetturi bil-mutur g]al skopijiet spe`jali minbarra dawk ma]subin prin`ipalment g]at-trasport
ta’ persuni jew ta’ o[[etti (per e\empju, breaksown lorries, lorries tal- gruwa, vetturi tat-tifi tan-nar, lorries tal-mixers tal-konkos, lorries g]al knis tat-toroq, lorries tal-bexx, ]wienet tas- xog]ol ambulanti, units tar-radjolo[ija ambulanti) ...............
Dawk ir- rati ta’ taxxa hekk kif japplikaw fil- kategoriji Nru. 1 sa Nru. 5 skond in- Numru tal- Kodi`i H.S.
87.05
1.081.000 1. G]al tractors (minbarra tractors ta’ l-intestatura ta’ H.S.
Nru. 87.09):
1.081.001 1.1 Frames ta`-chassis ................................................... Dawk ir- rati ta’
taxxa hekk kif japplikaw fil- kategoriji Nru. 1 sa Nru. 4 skond in- Numru tal- Kodi`i H.S.
87.01
1.081.010 1.2 O]rajn ...................................................................... 0%
1.082.000 2. G]al vetturi bil-mutur g]all-[arr ta’ g]axar persuni jew aktar, inklu\ is-sewwieq:
1.082.001 | 2.1 Frames ta`-chassis ................................................... | Dawk ir- |
rati ta’ | ||
taxxa hekk | ||
kif | ||
japplikaw | ||
fil- | ||
kategoriji | ||
Nru. 1 sa | ||
Nru. 5 | ||
skond in- | ||
Numru tal- | ||
Kodi`i H.S. | ||
87.02 |
1.082.010 2.2 O]rajn ...................................................................... 0%
1.083.000 3. G]al karozzi bil-mutur u vetturi bil-mutur o]ra ma]suba l-aktar g]all-[arr ta’ persuni (minbarra
dawk ta’ l- intestatura Nru. H.S. 87.02), inklu\i station wagons u karozzi tat-tlielaq:
A 71
1.083.001 | 3.1 Frames ta`-chassis ................................................... | Dawk ir- |
rati ta’ | ||
taxxa hekk | ||
kif | ||
japplikaw | ||
fil- | ||
kategoriji | ||
Nru. 1 sa | ||
Nru. 4 | ||
skond in- | ||
Numru tal- | ||
Kodi`i H.S. | ||
87.03 |
1.083.010 3.2 O]rajn ...................................................................... 0%
1.084.000 4. G]al vetturi bil-mutur g]all-[arr ta’ o[[etti:
1.084.001 | 4.1 Frames ta`-chassis ................................................... | Dawk ir- |
rati ta’ | ||
taxxa hekk | ||
kif | ||
japplikaw | ||
fil- | ||
kategoriji | ||
Nru. 1 sa | ||
Nru. 4 | ||
skond in- | ||
Numru tal- | ||
Kodi`i H.S. | ||
87.04 |
1.084.010 4.2 O]rajn ...................................................................... 0%
1.085.000 5. G]al vetturi bil-mutur g]al skopijiet spe`jali minbarra dawk ma]subin prin`ipalment g]at-trasport
ta’ persuni jew ta’ o[[etti (per e\empju, breaksown lorries, lorries tal- gruwa, vetturi tat-tifi tan-nar, lorries tal-mixers tal-konkos, lorries g]al knis tat-toroq, lorries tal-bexx, ]wienet tas- xog]ol ambulanti, units tar-radjolo[ija ambulanti):
1.085.001 | 5.1 Frames ta`-chassis ................................................... | Dawk ir- |
rati ta’ | ||
taxxa hekk | ||
kif | ||
japplikaw | ||
fil- | ||
kategoriji | ||
Nru. 1 sa | ||
Nru. 5 | ||
skond in- | ||
Numru tal- | ||
Kodi`i H.S. | ||
87.05 |
1.085.010 5.2 O]rajn ...................................................................... 0%
A 72
%
%
1.111.020 1.2 O]rajn:
1.111.021 1.2.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill- Awtorità:
1.111.022 1.2.1.1 vetturi manifatturati qabel jew fil- wie]ed u tletin ta’ Di`embru
1950 ........................
6.5% i\da mhux inqas minn Lm11kull vettura
1.111.023 1.2.1.2 vetturi manifatturati fl-ewwel ta’ Jannar 1951 jew wara i\da mhux
wara l-wie]ed u tletin ta’ Di`embru 1970 .......................................
14.5% i\da mhux inqas minn Lm23 kull vettura
1.111.024 1.2.2 o]rajn .......................................................... 28.5%
i\da mhux inqas minn Lm45 kull
vettura
1.112.000 2. B’makna bil-pistons re`iproci b’kombustjoni interna ta’
`ilindrata ta’ aktar minn 50cc i\da mhux aktar minn 250cc:
1.112.010 2.1 Cycles iffittjati b’mutur aw\iljarju:
A 73
1.112.011 2.1.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill- Awtorità:
1.112.012 2.1.1.1 vetturi manifatturati qabel jew fil-
wie]ed u tletin ta’ Di`embru 1950 ........................ 6.5%
1.112.013 2.1.1.2 vetturi manifatturati fl-ewwel ta’ Jannar 1951 jew wara i\da mhux
wara l-wie]ed u
tletin ta’ Di`embru 1970 ....................................... 14.5%
1.112.014 2.1.2 o]rajn .......................................................... 28.5%
1.112.020 2.2 O]rajn:
1.112.030 2.2.1 B’`ilindrata ta’ aktar minn 50cc i\da mhux aktar minn 125cc:
1.112.031 2.2.1.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill- Awtorità:
1.112.032 2.2.1.1.1 vetturi manifatturati qabel jew fil-wie]ed u tletin ta’ Di`embru
1950 .......
6.5% i\da mhux inqas minn Lm20 kull vettura
1.112.033 2.2.1.1.2 vetturi manifatturati fl-ewwel ta’ Jannar 1951 jew wara i\da mhux
wara l- wie]ed u tletin ta’ Di`embru 1970 ............
14.5% i\da mhux inqas minn Lm44 kull vettura
1.112.034 2.2.1.2 o]rajn .................................................. 28.5%
i\da mhux inqas minn Lm85 kull
vettura
1.112.040 2.2.2 B’`ilindrata ta’ aktar minn 125cc i\da mhux aktar minn 250cc:
1.112.041 2.2.2.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill- Awtorità:
1.112.042 2.2.2.1.1 vetturi manifatturati qabel jew fil-wie]ed u tletin ta’ Di`embru
1950 .......
6.5% i\da mhux inqas minn Lm30 kull vettura
1.112.043 2.2.2.1.2 vetturi manifatturati fl-ewwel ta’ Jannar 1951 jew wara i\da mhux
wara l- wie]ed u tletin ta’ Di`embru 1970 ............
21% i\da mhux inqas minn Lm98 kull vettura
A 74
1.112.044 2.2.2.2 o]rajn .................................................. 42%
i\da mhux inqas minn Lm195 kull
vettura
1.113.000 3. B’makna bil-pistons re`ipro`i b’kombustjoni interna ta’
`ilindrata ta’ aktar minn 250cc i\da mhux aktar minn 500cc:
1.113.001 3.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill-Awtorità:
1.113.002 3.1.1 vetturi manifatturati qabel jew fil-wie]ed u tletin ta’ Di`embru 1950 .......................................
6.5% i\da mhux inqas minn Lm36 kull vettura
1.113.003 3.1.2 vetturi manifatturati fl-ewwel ta’ Jannar
1951 jew wara i\da mhux wara l-wie]ed u tletin ta’ Di`embru 1970 ................................................
21% i\da mhux inqas minn Lm115 kull vettura
1.113.004 3.2 o]rajn ....................................................................... 42% i\da
mhux inqas minn Lm230 kull
vettura
1.114.000 4. B’makna bil-pistons re`ipro`i b’kombustjoni interna ta’
`ilindrata ta’ aktar minn 500cc i\da mhux aktar minn 800cc:
1.114.001 4.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill-Awtorità:
1.114.002 4.1.1 vetturi manifatturati qabel jew fil-wie]ed u tletin ta’ Di`embru 1950 .......................................
6.5% i\da mhux inqas minn Lm47 kull vettura
1.114.003 4.1.2 vetturi manifatturati fl-ewwel ta’ Jannar
1951 jew wara i\da mhux wara l-wie]ed u tletin ta’ Di`embru 1970 ................................................
21% i\da mhux inqas minn Lm150 kull vettura
1.114.004 4.2 o]rajn ....................................................................... 42% i\da
mhux inqas minn Lm300 kull
vettura
1.115.000 5. B’makna bil-pistons re`ipro`i b’kombustjoni interna ta’
`ilindrata ta’ aktar minn 800cc:
1.115.001 5.1 vetturi classic, vintage jew veteran ikklassifikati b]ala tali minn enti approvat mill-Awtorità:
A 75
1.115.002 5.1.1 vetturi manifatturati qabel jew fil-wie]ed u tletin ta’ Di`embru 1950 .......................................
6.5% i\da mhux inqas minn Lm98 kull vettura
1.115.003 5.1.2 vetturi manifatturati fl-ewwel ta’ Jannar
1951 jew wara i\da mhux wara l-wie]ed u tletin ta’ Di`embru 1970 ................................................
21% i\da mhux inqas minn Lm315 kull vettura
1.115.004 5.2 o]rajn ....................................................................... 42%
i\da mhux inqas minn Lm630 kull
vettura
1.116.000 6. Motor cycles elettri`i li jinsaqu bil-batterija ..................... 0%
1.117.000 7. O]rajn .............................................................................. 42%
1.141.000 1. G]al motor cycles (inklu\i mopeds) u cycles iffittjati b’mutur aw\iljarju, bis-side-cars jew ming]ajrhom; side- cars ......................................................................................
Dawk ir- rati ta’ taxxa hekk kif japplikaw fil- kategoriji Nru. 1 sa Nru. 7 skond in- numru tal- Kodi`i H.S.
87.11
1.142.000 2. G]al carriages ta’ l-invalidi, sew jekk motorizzati jew le jew jimxu mekkanikament ...................................................
Dik ir-rata ta’ taxxa hekk kif tapplika skond in- Numru tal- Kodi`i H.S.
87.13.".
TAQSIMA VII
Emenda ta’ l- Att dwar l- Amministraz- zjoni tat-Taxxa. Kap. 372.
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(2) (a) Id-disposizzjonijiet ta’ l-artikolu 48 g]andhom jibdew ise]]u fl-1 ta’ Jannar, 2002 u g]andhom japplikaw g]ar- rigward ta’ sena ta’ stima li tibda fi jew wara l-1 ta’ Jannar, 2003.
Emenda ta’ l- artikolu 4 ta’ l- Att prin`ipali.
(b) Id-disposizzjonijiet tal-paragrafu (a) ta’ l-artikolu
41, ta’ l-artikolu 42 u tal-paragrafu (`) ta’ l-artikolu 44 g]andhom jibdew ise]]u f’dik id-data li l-Ministru responsabbli g]all-finanzi jista’ b’avvi\ fil-Gazzetta jistabbilixxi.
[ej:
(a) is-subartikolu (3) tieg]u g]andu ji[i sostitwit b’dan is-subartikolu [did li [ej:
"(3) Ebda ]a[a li tinsab f’dan l-artikolu ma g]andha tipprevjeni l-kxif lil xi rappre\entant awtorizzat ta’ xi Gvern ie]or ta’ dik l-informazzjoni li tkun me]tie[a li tinkixef skond -
(a) kull arran[ament mag]mul ta]t l- artikolu 76 ta’ l-Att dwar it-Taxxa fuq l-Income inklu\ il-kxif ta’ dawk il-fatti li jistg]u jkunu me]tie[a biex jista’ jkun hemm ]elsien kif kif imiss li jing]ata f’Malta jew band’o]ra ta]t kull tali arran[ament jew ta]t l-artikolu 89 ta’ l-Att dwar it-Taxxa fuq l-Income;
(b) kull arran[ament ie]or bejn Malta u Stati o]ra jew l-awtoritajiet tag]hom tat-taxxa li jkun jipprovdi g]al skambju re`iproku ta’ informazzjoni g]al finijiet ta’ taxxa."; u
|ieda ta’ l- artikolu 10A [did ma’ l-Att prin`ipali.
(b) fis-subartikolu (4) tieg]u, minflok il-kliem "li jkun jinsab f’xi prospett ippre\entat skond l-artikolu 10 ta’ dan l-Att" g]andhom ji[u sostitwiti l-kliem "li jkun jinsab f’xi prospett ippre\entat skond l-artikoli 10, 21 jew 23".
A 77
jid]ol dan l-artikolu [did li [ej:
''Kummissarju jista’ jitlob informazzjoni.
43. Fl-artikolu 14 ta’ l-Att prin`ipali, minflok il-kliem "il- Kummissarju jista’ jag]ti avvi\" g]andhom ji[u sostitwiti l-kliem "il- Kummissarju jista’, minkejja kull disposizzjoni o]ra ta’ dan l-Att jew ta’ l-Att dwar it-Taxxa fuq l-Income, jag]ti avvi\".
[ej:
(a) fis-subartikolu (1) tieg]u, minflok il-kliem "ta]t il- paragrafu (b) jew (d) tas-subartikolu (1)" g]andhom ji[u sostitwiti l-kliem "ta]t is-subartikolu (1)(a), (b) jew (d)";
(b) fit-tieni proviso tas-subartikolu (3) tieg]u, minflok il-kliem "tal-persuna li tir`ievi l-income." g]andhom ji[u sostitwiti l-kliem "tal-persuna li tir`ievi l-income;"; u
(`) minnufih wara t-tieni proviso tas-subartikolu (3)
tieg]u, g]andu ji\died dan il-proviso [did li [ej:
"I\da wkoll id-disposizzjonijiet ta’ dan is- subartikolu ma g]andhomx japplikaw meta t-tnaqqis tat- taxxa li jsir ta]t dan l-artikolu jkun jirreferi g]al income li jit]allas ta]t l-artikolu 4(1)(a) ta’ l-Att dwar it-Taxxa fuq l- Income, u li l-ammont ta’ tnaqqis dwar dak l-income li jista’ ji[i ordnat ta]t is-subartikolu (1) ta’ dan l-artikolu ma jistax je``edi 15-il `ente\mu g]al kull Lira mill-income gross im]allsa u ]add ma jista’ jintalab i]allas aktar taxxa dwar dak l-income, imma dak l-income g]andu ji[i ddikjarat mill-persuna li lilha jit]allas u kull income ie]or ta’ dik il-persuna g]andu jitqies li jikkostitwixxi l-a]]ar parti mill-income ta’ dik il-persuna g]al dik is-sena.".
Emenda ta’ l- artikolu 14 ta’ l- Att prin`ipali.
Emenda ta’ l- artikolu 23 ta’ l- Att prin`ipali.
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Emenda ta’ l- artikolu 28 ta’ l- Att prin`ipali.
Emenda ta’ l- artikolu 31 ta’ l- Att prin`ipali.
Emenda ta’ l- artikolu 44 ta’ l- Att prin`ipali.
"(3A) Meta tkun saret stima fi`-`irkostanzi msemmija fis- subartikolu (3) u l-prospett ikun g]adu ma [iex ikkunsinnat, il- Kummissarju jista’ jag]mel stima ta]t id-diposizzjonijiet tas- subartikolu (5) fuq il-persuna involuta, ming]ajr il-]tie[a li jkun qabel av\a lil dik il-persuna li tkun qed issir inkjesta dwar id-dikajarazzjonijiet ta’ taxxa li jag]mel u kull passiv li jkollu.".
[ej:
(a) fis-subartikolu (1) tieg]u, minflok il-kliem "fl- artikolu 43" g]andhom jid]lu l-kliem "fl-artikolu 42"; u
(b) minnufih wara s-subartikolu (2~) tieg]u, g]andu ji\died is-subartikolu [did li [ej:
Emenda ta’ l- artikolu 48 ta’ l- Att prin`ipali.
Att dwar Dazju tas-Sisa.
Kap 382.
Emenda tat- Tielet Skeda li tinsab ma’ l-Att prin`ipali.
"(2D) Il-Kummissarju jista’, fid-diskrezzjoni tieg]u, ja]fer g]al kollox jew f’parti l-interessi li g]andhom jit]allsu skond is-subartikolu (2A) ta’ hawn, skond regoli ma]ru[a apposta g]al dan il-g]an mill- Ministru responsabbli g]all-finanzi.".
48. Fil-paragrafu (a) tat-tielet proviso tas-subartikolu (1) ta’ l- artikolu 48 ta’ l-Att prin`ipali, wara l-kliem "ta]t l-artikolu 12 ta’ l- Att dwar it-Taxxa fuq l-Income" g]andhom jid]lu l-kliem "jew ta]t kull li[i o]ra".
TAQSIMA VIII
(2) Id-disposizzjonijiet ta’ din it-Taqsima g]andhom jitqiesu li bdew ise]]u fl-25 ta’ Novembru, 2002.
biss g]andha ti[i emendata kif [ej:
(a) minflok il-kliem fil-kolonna "Rate of Excise Duty"
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tag]ha dwar il-partita "Cigarettes", g]andu jid]ol dan li [ej:
"53.1% of the retail price plus Lm0.07,7 but not less than Lm0.66,1 per packet of 20 jew part thereof";
(b) minflok il-kliem fil-kolonna "Rate of Excise Duty" tag]ha dwar il-partita "Cigars and Cigarillos", g]andu jid]ol dan li [ej:
"Lm5.00 per 1000 units"; u
(`) minflok il-kliem fil-kolonna "Rate of Excise Duty" tag]ha dwar il-partita "Hand-rolling Tobacco", g]andu jid]ol dan li [ej:
"Lm22.25 per kg.".
A 80
(Artikolu 30)
L-Ewwel Kolonna | It-Tieni Kolonna |
H.S. Code No. | Import Duty |
150790 10 00 | 5.1 |
150890 10 00 | 5.1 |
151219 10 00 | 5.1 |
151229 10 00 | 5.1 |
151319 30 00 | 5.1 |
151329 30 00 | 5.1 |
151499 10 00 | 5.1 |
151519 10 00 | 5.1 |
151529 10 00 | 5.1 |
151590 60 00 | 5.1 |
151800 39 00 | 5.1 |
160250 31 00 | 16.6 |
160250 80 10 | 16.6 |
160414 11 00 | 21 |
160414 16 00 | 21 |
160414 18 00 | 21 |
160414 90 00 | 21 |
160419 31 00 | 21 |
160419 39 00 | 21 |
160420 70 90 | 21 |
210112 92 10 | 11.5 |
280110 00 00 | 6.1 |
280920 00 00 | 6.1 |
281121 00 00 | 5.5 |
281511 00 00 | 6.2 |
281700 00 00 | 6.1 |
281990 90 00 | 5.5 |
282300 00 00 | 5.5 |
282890 00 00 | 5.5 |
283210 00 00 | 5.5 |
283311 00 00 | 5.5 |
283319 00 00 | 5.5 |
283522 00 00 | 5.5 |
283531 00 00 | 5.5 |
283620 00 00 | 5.5 |
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L-Ewwel Kolonna | It-Tieni Kolonna |
H.S. Code No. | Import Duty |
390330 00 00 | 7.1 |
390390 90 00 | 7.1 |
390421 00 00 | 7.1 |
390422 00 00 | 7.1 |
390430 00 00 | 7.1 |
390440 00 00 | 7.1 |
390450 90 00 | 7.1 |
390469 90 00 | 7.1 |
390512 00 00 | 7.1 |
390519 00 00 | 7.1 |
390521 00 00 | 7.1 |
390529 00 00 | 7.1 |
390530 00 00 | 7.1 |
390610 00 00 | 7.1 |
390690 90 00 | 7.1 |
390710 00 00 | 6.5 |
390720 11 00 | 6.5 |
390720 21 00 | 6.5 |
390720 29 00 | 6.5 |
390720 99 00 | 6.5 |
390740 00 00 | 6.5 |
390750 00 00 | 6.5 |
390760 20 00 | 6.5 |
390760 80 00 | 6.5 |
390791 10 00 | 6.5 |
390791 90 00 | 6.5 |
390810 00 00 | 6.5 |
390890 00 00 | 6.5 |
390910 00 00 | 6.5 |
390930 00 00 | 6.5 |
390940 00 00 | 6.5 |
390950 90 00 | 6.5 |
391110 00 00 | 7.1 |
391190 19 00 | 6.5 |
391190 99 00 | 7.1 |
391211 00 00 | 6.5 |
391212 00 00 | 6.5 |
391220 11 00 | 7.5 |
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L-Ewwel Kolonna | It-Tieni Kolonna |
H.S. Code No. | Import Duty |
852812 52 00 | 14 |
852812 54 00 | 14 |
852812 56 00 | 14 |
852812 58 00 | 14 |
852812 62 00 | 14 |
Mg]oddi mill-Kamra tad-Deputati fis-Seduta Nru. 863 tat-3 ta’ Frar, 2003.
ANTON TABONE
Speaker
RICHARD J. CAUCHI
Skrivan tal-Kamra tad-Deputati
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I assent.
(L.S.) GUIDO DE MARCO
President
7th February, 2003
AN ACT to implement various budget measures and other administrative measures.
BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament assembled, and by the authority of the same, as follows:-
Implementation Act, 2003.
PART I
st
Short title.
Coming into force of this
into force on the 1
January, 2003.
Part.
(2) For the purpose of raising the aforesaid loan the Minister responsible for finance is hereby authorised to issue stock in Malta under the provisions of the Local Loans (Registered Stock and
Interpretation. Cap. 174.
Authority to raise loan.
Cap. 161.
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Securities) Ordinance on such terms and conditions as the said
Minister may approve.
Purpose. 5. Any money borrowed under the authority of this Part shall be appropriated and applied for the purpose of meeting excess expenditure over revenue incurred in the Consolidated Fund during the years 2001 and 2002, and that projected to be incurred during the year 2003:
Provided that any amount borrowed under this Part in excess of the amount actually required for the said purposes and remaining as a balance in the Consolidated Fund at the end of 2003 shall be used to meet excess expenditure over revenue in the Consolidated Fund during the first subsequent year in which such excess is incurred.
Amendment of the Income Tax Act.
Cap. 123.
Amendment of article 2 of the principal Act.
PART II
(2) (a) The provisions of paragraph (c) of article 22 and paragraph (a) to (d) of article 25 shall be deemed to have come into force on the 1st January, 2001 and shall apply with respect to any year
of assessment commencing on or after 1st January 2002.
(b) The provisions of articles 9, paragraph (b) of article
10 and articles 12, 18, paragraph (c) of article 19 and article 23 shall be deemed to have come into force on the 1st January, 2002 and shall apply with respect to any year of assessment commencing on or after
1st January 2003.
(c) The provisions of paragraph (a) of article 10 and paragraph (a) and (b) of article 22 shall come into force on the 1st
January 2003 and shall apply with resepct to any year of assessment commencing on or after 1st January 2004.
(d) The provisions of article 13 shall come into force on such date as the Minister responsible for finance may by notice in the Gazette appoint.
(a) the words "trading activities, from Malta but not in Malta, with persons" shall be substituted by the words "trading activities with persons"; and
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(b) the words "in so far as they are complementary to the carrying on of the said trading activities" shall be deleted; and
(c) immediately after paragraph (f) there shall be inserted the following proviso to the definition -
"Provided that a company shall not be, in the year immediately preceding a year of assessment, an international trading company if it claims a benefit under any provision of a law, other than the Income Tax Acts, which has the effect of reducing its chargeable income or its rate of tax for the said year of assessment, and in such case, notwithstanding the provisions of article 52(8)(a), any ruling which had been notified under the provisions of article 52(5) shall become void. This proviso shall have effect notwithstanding that the relevant law deems that such benefit is granted under any of the provisions of the Income Tax Acts;".
12 of the principal Act, there shall be inserted the following new paragraph:
"(t) any financial assistance, as determined by the Courts of Malta or as agreed by a public deed of personal separation under the authority of the Courts of Malta, received by an individual from his estranged spouse in respect of the maintenance of a child:".
(a) in the third proviso to paragraph (h) of subarticle (1) thereof, for the words "be allowed at one hundred and twenty per cent of the actual amount of the expenditure incurred;" there shall be substituted the words "be allowed at one hundred and fifty per cent of the actual amount of the expenditure incurred;"; and
(b) paragraph (b) of subarticle (2) thereof shall be
Amendment of article 4 of the principal Act.
Amendment of article 12 of the principal Act.
Amendment of article 14 of the principal Act.
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substituted by the following new paragraph:
Amendment of article 15 of the principal Act.
Amendment of article 27 of the principal Act.
Addition of article 27A to the principal Act.
"(b) The Minister responsible for finance may by such rules also prescribe tax credits and deductions other than those listed in subarticle (1), and may also by such rules determine the class of persons to whom such tax credits or deductions shall apply and the method of calculating or estimating such tax credits or deductions and the amounts thereof.".
"(5) (a) Subject to the provisions of paragraph (b), the provisions contained in Part IV shall apply to persons referred to in subarticle (1) provided that in determining what deductions are allowable under this article there shall be excluded any deductions allowed under any other Part of this Act.
(b) Persons referred to in subarticle (1) may not claim group relief nor surrender losses under the group relief provisions of this Act.".
''Tax treatment of mergers, divisions of companies etc.
(a) "merger" shall mean an operation whereby:
A 87
- one or more companies, on being dissolved without going into liquidation, transfer all their assets and liabilities to another existing company in exchange for the issue to their shareholders of securities representing the capital of that other company, and, if applicable, a cash payment not exceeding such percentage as may be prescribed of the nominal value, or, in the absence of a nominal value, of the accounting par value of those securities,
- two or more companies, on being dissolved without going into liquidation, transfer all their assets and liabilities to a company that they form, in exchange for the issue to their shareholders of securities representing the capital of that new company, and, if applicable, a cash payment not exceeding such percentage as may be prescribed of the nominal value, or in the absence of a nominal value, of the accounting par value of those securities,
- a company, on being dissolved without going into liquidation, transfers all its assets and liabilities to the company holding all the securities representing its capital;
(b) "division" shall mean an operation whereby a company, on being dissolved without going into liquidation, transfers all its assets and liabilities to two or more existing or new companies, in exchange for the pro rata issue to its shareholders of securities representing the capital of the companies receiving the assets and liabilities and, if applicable, a cash payment not exceeding such percentage as may be prescribed of the nominal value or, in the absence of a nominal value, of the accounting par value of those securities;
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(c) "transfer of assets" shall mean an operation whereby a company transfers without being dissolved all or one or more branches of its activity to another company in exchange for the transfer of securities representing the capital of the company receiving the transfer;
(d) "exchange of shares" shall mean an operation whereby a company acquires a holding in the capital of another company such that it obtains a majority of the voting rights in that company in exchange for the issue to the shareholders of the latter company, in exchange for their securities, of securities representing the capital of the former company, and, if applicable, a cash payment not exceeding such percentage as may be prescribed of the nominal value or, in the absence of a nominal value, of the accounting par value of the securities issued in exchange;
(e) "transferring company" shall mean the company transferring its assets and liabilities or transferring all or one or more branches of its activity;
(f) "receiving company" shall mean the company receiving the assets and liabilities or all or one or more branches of the activity of the transferring company;
(g) "acquired company" shall mean the company in which a holding is acquired by another company by means of an exchange of securities;
(h) "acquiring company" shall mean the company which acquires a holding by means of an exchange of securities;
(i) "branch of activity" shall mean all the assets and liabilities of a division of a company which from an organizational point of view constitute an independent business, that is to say an entity capable of functioning by its own means.".
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Amendment of article 32 of the principal Act.
Addition of new article 32A to the principal Act.
''Payor to register.
(a) in subarticle (1) therof, for the words "income, which does not constitute capital gains within the meaning of article 41(a)(v) of this Act, without" there shall be substituted the words "income without"; and
(b) in subarticle (3) thereof, for the words "payable, shall" there shall be subsituted the words "payable, or on any transaction giving rise to capital gains within the meaning of article 41(a)(v), shall".
Amendment of article 34 of the principal Act.
Amendment of article 35 of the principal Act.
Substitution of article 40 of the principal Act.
''Extent of payor’s liability.
40. (1) Where a payor fails to deduct and pay tax in accordance with the investment income provisions, the provisions of article 73(4) of this Act and of article 40(1) of the Income Tax Management Act shall apply mutatis mutandis.
(2) The provisions of article 39 of this Act and the provisions of article 17 of the Income Tax Management Act shall not be applicable, and a payor shall not be bound by a duty of professional secrecy on a request for information by the Commissioner where investment income referred to in article
41(a)(iv) and 41(a)(vii) are derived from a person, other than a physical person that is not resident in Malta is paid to a recipient provided that:
(a) the asset from which the investment income is derived is not a qualifying asset as defined in the provisions of article 9B; and
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(b) the recipient has not declared, in accordance with the provisions of the relevant laws as defined in the provisions of article 9B, income and transfers referred to in article
9B(2)(a) to (c) in relation to the asset from
which the investment income is derived.".
Amendment of article 41 of the principal Act.
Amendment of article 41A of the principal Act.
(a) in item (2) of subparagraph (v) thereof, for the words "the benefits are wholly determined" there shall be substituted the words "the benefits are at least eighty five per cent determined" ;
(b) in paragraph (i) of the proviso to item (2) of subparagraph (v) thereof, for the words "that are held in prescribed funds;" there shall be substituted the words "that were held in prescribed funds for a continuous period spanning the whole life of the relevant linked long term contract of insurance or three years from the date of the relevant maturity or surrender whichever period is the lesser;" ; and
(c) immediately after sub-paragraph (vi) thereof, there shall be inserted the following new sub-paragraph (vii):
"(vii) interest payable by a person carrying on the business of banking in accordance with foreign legislation in respect of a sum of money in whatever currency deposited with it in any account whatever where the payment of the income from investment is made through an authorised financial intermediary as is provided for in items (i), (ii) or (iii) of paragraph (c) of article 41A.".
"through his services. A payment of investment income is effected through the services of an authorised financial intermediary when such payment -
(i) is made to the intermediary who holds the relevant investment for the benefit of the recipient;
(ii) is made directly to the recipient who requires that an authorised financial intermediary collects an amount of tax equal to fifteen per cent of such income for
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onward payment to the Commissioner;
(iii) is made through an arrangement approved by the Commissioner, which arrangement enables the collection of tax on such income through an authorised financial intermediary;".
Addition of article 50A to the principal Act.
''When arrears of pension are
to be brought to
charge.
Provided that any such income referring to any year of assessment prior to the year of assessment 1999 shall be brought to charge in the year of assessment 1999.".
(a) for paragraphs (a) and (b) of subarticle (1) thereof, there shall be subsituted the following:
"(a) in the case of a married couple resident in Malta in the year immediatley preceding the year of assessment and to whom article 49 applies, saving where the responsible spouse has opted for a separate computation for the purposes of article 50 -
For every lira of the first Lm4300 0c For every lira of the next Lm1700 15c For every lira of the next Lm1250 20c For every lira of the next Lm1250 25c For every lira of the next Lm1500 30c For every lira of the remainder 35c;
Amendment of article 56 of the principal Act.
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(b) in the case of any other individual resident in Malta including each spouse where the responsible spouse has opted for a separate computation for the purposes of article 50 -
For every lira of the first Lm3100 0c For every lira of the next Lm1000 15c For every lira of the next Lm900 20c For every lira of the next Lm1000 25c For every lira of the next Lm750 30c For every lira of the remainder 35c;";
(b) for subarticle (10) thereof there shall be substituted the following:
''Special rates of tax and minimum tax liability.
Cap. 217.
(10) Notwithstanding the provisions of subarticles (1) and (2) -
(a) in the case of an individual who has been granted a residence permit under article 7 of the Immigration Act, the tax upon the chargeable income, other than income mentioned in paragraph (b) shall be charged -
(i) in the case of an individual who has been granted such residence permit on or after the fourteenth day of November, 1972, but before the first day of January,
1988, at the rates laid down in sub-
paragraph (i) or (ii), as the case may be, of subarticle (2):
Provided that the minimum tax payable by such individual in respect of any year of assessment shall be one thousand liri;
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(ii) in the case of an individual who has been granted such residence permit on or after the first day of January, 1988, at 15 cents on every lira:
Provided that the minimum amount of income which shall be chargeable to tax in respect of any year of assessment shall be deemed to be twelve thousand liri and the resulting tax thereon, after taking into account any double taxation relief to which such individual may be entitled, shall not be less than the tax which would result from applying the said rate on the deemed minimum chargeable income;
(b) income derived from Malta and chargeable to tax under article 4(1)(a) and (b), shall be deemed to constitute chargeable income to be taxed separately at the rates laid down in subarticle (1)(a) or (b) starting at the rate of 15c on every lira.".
(c) paragraph (ii) of the third proviso to paragraph (c) of subarticle (12) thereof shall be substituted by the following new paragraph:
"(ii) any person who in determining his total income and the tax liability thereon, as disclosed by his return, deducts or sets off any amount, the deduction or set-off whereof is not allowed under the provisions of the Income Tax Acts, or shows as an expenditure or loss any amount which he has not in fact expended or lost, or provides or withholds information the result of which is a reduction of the amount of tax payable by him or an increase in the amount of tax repayable to him, shall be deemed for the purposes of this subarticle to have made an omission from his return;".
Amendment of article 60 of the principal Act.
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Amendment of article 96 of the principal Act.
law,".
(a) the present provisions shall be renumbered as subarticle (1) thereof; and
(b) immediately after subarticle (1) thereof as renumbered there shall be added the following new subarticle:
"(2) Any guidelines, explanations or instructions relating to the Income Tax Acts or of the rules referred to in subarticle (1) hereof contained in a publication or circular published by or under the authority of the Commissioner and distributed or made available to taxpayers in general, shall be read and construed as one with such rules and shall have the same effect as the rules to the extent that such guidelines, explanations or insturctions are not in conflict with the Income Tax Acts on the said rules or with guidelines, explanations or instructions published at a later date and to the extent that -
(a) they give a definition of any term or an interpretation of any provision contained in the Income Tax Acts or the rules;
(b) they determine the manner in which any provision of the Income Tax Acts or the rules is to be applied;
Amendment of the Schedule to the principal Act.
(c) they determine any matter which in accordance with the Income Tax Acts or the rules may be determined by or is subject to the approval or the discretion of the Commissioner.".
(a) in item 1 thereof, for the words "in respect of the year of assessment 1999" there shall be substituted the words "in respect of the year of assessment 2002";
(b) in item 2 thereof, for the words "in respect of the year of assessment 1999" there shall be substituted the words "in respect of the year of assessment 2002";
(c) paragraph (a) of item 6 thereof shall be substituted
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by the following:
"(a) "endangered tax" means the difference between the tax declared to be chargeable by the taxpayer after taking into account any exemption, relief, allowance or tax credits to which he may be entitled and the tax actually chargeable after considering the same, but shall not include any additional tax.";
(d) immediately after item 9 thereof, there shall be added the following new item:
"9A. (a) Where a person, whose amount of tax payable for a year or years of assessment has been determined by the Commissioner on the basis of an estimate made under article 31(3) of the Income Tax Management Act, and who has been notified in writing by the Commissioner that an enquiry will be conducted into his tax declarations and liabilities, subsequently furnishes a return of income in respect of the said year or years, then that person shall be deemed to be subject to additional tax for an omission under paragraph (a) of item 3 in addition to any additional tax under items 1 or 2 hereof.
(b) For the purposes of calculating the endangered tax for an omission to which the person referred to in paragraph (a) hereof shall be subject, the said endangered tax shall be considered to be equal to the tax calculated on the total income, deducting therefrom any credits, as declared in the said return, subject to the rates under paragraph (a) of item 3 hereof and to the maximum amount under item 5 hereof.
(c) Where an assessment or an additional assessment for a year or years of assessment is made under article 31(5) of the Income Tax Management Act on a person referred to in paragraph (a) hereof, for the purposes of calculating the endangered tax, the tax calculated on the total income, deducting therefrom any credits, as declared in the said return, shall be considered to be zero:
Provided that the additional tax for omission as resulting from paragraph (b) above shall be deducted from the amount of the additional tax as resulting from this paragraph."; and
(e) in item 10 thereof, paragraph (b) shall be deleted
A 96
and shall be substituted by the following:
"(b) For the purposes of paragraph (a) of this item, the Minister responsible for finance may make rules providing for the circumstances and the manner in which the additional tax may be remitted in whole or in part.
(c) The use of the Commissioner’s discretion for the purpose of this item shall not be questioned in any appeal.".
Amendment of the Accountancy Profession Act. Cap. 281.
Amendment of article 5 of the principal Act.
Amendment of article 7 of the principal Act.
Amendment of the Import Duties Act.
Cap 337.
Amendment of the First Schedule to the principal Act.
PART III
(2) The provisions of this Part shall come into force on such date as the Minister responsible for finance may by notice in the Gazette establish.
"Provided further that the supervision required under this article shall be carried out by persons providing such adequate guarantees regarding training as may be prescribed.".
PART IV
(2) The provisions of this Part shall be deemed to have come into force on the 1st January, 2003.
(a) in Chapter 39, for the words and figures in the First, Second and Third Column relative to headings 3923.21 to
A 97
3923.29.90.90, there shall be substituted the following:
" 3923.21
3923.21.00.10
3923.21.00.20
3923.29
3923.29.10.10
3923.29.10.90
3923.29.90.10
3923.29.90.90
- - Of polymers of ethylene:
- - - Degradable laundry, refuse and carrier bags
- - - Other
- - Of other plastics:
- - - Of poly(vinyl chloride):
- - - - Degradable laundry, refuse and carrier bags
- - - - Other
- - - Other:
- - - - Degradable laundry, refuse and carrier bags
- - - - Other
6.5
8.4
6.5
8.4
6.5
8.4
" ;
(b) in Chapter 42, for the words and figures in the First, Second and Third Column relative to headings 4202.99.00.00 there shall be substituted the following:
" 4202.99
4202.99.00.10
4202.90.00.90
- - Other:
- - - Shopping paper bags
- - - Other
3.7
6 " ;
(c) in Chapter 48, immediately following paragraph 7 of the Subheading notes thereof, there shall be inserted the following:
"Additional Note
For the purpose of this Chapter, unless otherwise provided for, recycled paper and bleach free paper of headings 48.01 to 48.11 shall not be subject to the rate of duty applicable under the said headings.";
(d) in Chapter 85, for the words and figures in the First, Second and Third Column relative to headings 8539.31 to
A 98
8539.31.90.00 there shall be substituted the following:
" 8539.31
8539.31.10.00
8539.31.90.10
8539.31.90.90
- - Fluorescent, hot cathode:
- - - With double ended cap
- - - Other:
- - - - Energy-saving lamps
- - - - Other
2.7
2.7
4.9 " ;
and
(e) for the figures relative to the "H.S. Code Numbers" in the First Column in that Schedule corresponding to the "H.S. Code Numbers" in the First Column in the Schedule to this Act, there shall be substituted the figures relative to the same "H.S. Code Numbers" in the Second Column of the same Schedule.
Amendment of the Duty on Documents and Transfers Act. Cap. 364.
Repeal of article
24 of the
principal Act.
Amendment of article 32 of the principal Act.
PART V
(2) The provisions of this Part shall come into force as follows:
(a) articles 33 and 34 shall be deemed to have come into force on the 26th November, 2002; and
(b) articles 32, 35 and 36 shall come into force on the 1st
January, 2003 in respect of any transfer inter vivos made on or after the 1st January, 2003 and on every declaration made in accordance with article 34 of the principal Act in respect of
persons from whom the transfer causa mortis originates who died on or after the 1st January, 2003.
(2) In subparagraphs (i), (ii) and (iii) of paragraph (b) of subarticle (4) of article 32 of the principal Act, for the words "twenty thousand liri" wherever they appear there shall be substituted the words "thirty thousand liri".
A 99
(3) In paragraph (c) of subarticle (4) of article 32 of the principal Act, for the words "twenty thousand liri" there shall be substituted the words "thirty thousdand liri".
"(4) Where the Commissioner has determined that the value of an immovable as declared in a deed of transfer or in a declaration of a transfer causa mortis is less than eighty five per centum of the real value or consideration as provided in subarticle (1) or where in the opinion of the Commissioner the deed of transfer or the deed of declaration made in accordance with article 33 does not reflect the true conditions of the transfer, the transferor in a transfer inter vivos and the transferee shall be liable to pay an additional duty equivalent to the amount of duty assessed by the Commissioner as aforesaid:
Provided that:
(a) where payment of the duty and additional duty as provided in this article is made within the time from the date of an assessment as stated in the first column hereunder, the additional duty chargeable shall be reduced to the percentage amount corresponding thereto in the second column hereunder, and no additional duty shall be chargeable with respect to the amount of duty and corresponding additional duty so paid, and no objection shall be entertained with respect thereto:
Amendment of article 40 of the principal Act.
Amendment of article 52 of the principal Act.
First Column | Second Column |
Within ninety days | 10 |
Within one hundred and twenty days | 20 |
Within one hundred and fifty days | 30 |
Within one hundred and eighty days | 40 |
Within two hundred and ten days | 50 |
Within two hundred and forty days | 60 |
Within two hundred and seventy days | 70 |
A 100
Within three hundred days 80
Within three hundred and thirty days 90
After three hundred and thirty days 100;
(b) additional duty shall still be due on any amount of duty not paid within the times stated in the first column in paragraph (a) hereof at the rates stated in the second column therein;
Amendment of article 60 of the principal Act.
Amendment of the Motor Vehicle Registration Tax Act.
Cap. 368.
(c) the transferee only shall be liable to any duty or additional duty assessed because the declaration or statement referred to in subarticle (2) is not complete, correct and true.".
PART VI
(2) The provisions of this Part shall be deemed to have come into force on the 1st January, 2002 except for article 39 which shall be deemed to have come into force on the 1st April, 2002, provided that
in so far as such article introduces the items listed in subarticle (3) of this article in the Schedule to the principal Act, the said article shall
be deemed to have come into force on the 1st January, 2003.
(3) The items referred to in subarticle (2) of this article, are those appearing under VERA Code No 1.032.035, 1.032.075,
1.032.081, | 1.032.082, | 1.032.083, | 1.032.135, | 1.032.175, | 1.032.181, |
1.032.182, | 1.032.183, | 1.032.235, | 1.032.275, | 1.032.281, | 1.032.282, |
1.032.283, | 1.032.335, | 1.032.375, | 1.032.381, | 1.032.382, | 1.032.383, |
1.032.435, | 1.032.475, | 1.032,481, | 1.032.482, | 1.032.483, | 1.032.535, |
1.032.575, | 1.032.581, | 1.032.582, | 1.032.583, | 1.032.635, | 1.032.675, |
1.032.681, | 1.032.682, | 1.032.582, | 1.032.683, | 1.032.735, | 1.032.775, |
1.032.781, | 1.032.782, | 1.032,783, | 1.032.783, | 1.033.010, | 1.043.031, |
1.043.032, | 1.043.033, | 1.044.051, | 1.044.053, | 1.045.051, | 1.045.051 |
1.045.052, | 1.045.053, | 1.046.051, | 1.046.052, | 1.046.053, | 1.047.061, |
1.047.062, | 1.047.063, | 1.111.011, | 1.111.012, | 1.111.013, | 1.111.021, |
A 101
1.111.022, | 1.111.023, | 1.112.011, | 1,111.012, | 1.112.013, | 1.112.031, |
1.112.032, | 1.112.033, | 1.112.041, | 1.112.042, | 1.112.043, | 1.113.001, |
1.113.002, | 1.113.003, | 1.114.001, | 1.114.002, | 1.114.003, | 1.115.001, |
1.115.002, 1.115.003 and 1.116.000.
" "racing car" means a motor vehicle specifically constructed for competitive purposes and may only be used in areas which are exclusively reserved for such competitive events;".
"FIRST SCHEDULE [Article 6(1)]
Amendment of article 2 of the principal Act.
Substitution of the First Schedule to the principal Act.
87.01 | 1.011.000 | Tractors (other than tractors of H.S. heading No. 87.09): 1. Pedestrian controlled tractors ........................................... | 0% |
1.012.000 | 2. Road tractors for semi-trailers .......................................... | 0% | |
1.013.000 | 3. Track-laying tractors ........................................................ | 0% | |
1.014.000 | 4. Other ................................................................................ | 0% | |
87.02 | Motor vehicles for the transport of ten or more persons, including the driver: | ||
1.021.000 | 1. Scheduled buses ............................................................... | 6% | |
1.022.000 | 2. Unscheduled buses or coaches ......................................... | 24% | |
1.023.000 | 3. Minibuses for the transport of passengers against payment ................................................................................ | 21% | |
1.024.000 | 4. Midibuses and private minibuses with engine: | ||
1.024.001 | 4.1. of a cylinder capacity not exceeding 1500cc ....... | 50.5% | |
1.024.002 | 4.2. of a cylinder capacity exceeding 1500cc ............. | 60% | |
1.024.003 | 4.3. other ................................................................... | 60% | |
1.025.000 | 5. Other: | ||
1.025.001 | 5.1. Vans for the transport of eleven persons, |
including the driver:
A 102
1.025.010 | 5.1.1. for use as chauffeur driven motor vehicle | 30% | |
1.025.020 | 5.1.2. other motor vehicles with engine: | ||
1.025.021 | 5.1.2.1. of a cylinder capacity not exceeding 1500cc .................................................................. | 50.5% | |
1.025.022 | 5.1.2.2. of a cylinder capacity exceeding 1500cc .................................................................. | 60% | |
1.025.050 | 5.2. Other .................................................................. | 60% | |
87.03 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of H.S. heading No. 87.02), including station wagons and |
1.031.000 1. Vehicles specially designed for travelling on snow; golf
cars and similar vehicles ....................................................... 50.5%
1.032.000 2. Other vehicles, with spark/compression-ignition internal combustion engine:
1.032.001 2.1 of a cylinder capacity not exceeding 1000cc:
1.032.002 2.1.1 Chassis fitted with engine and cab ............... 50.5%
1.032.005 2.1.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting
only of
the driver’s cab and the bare rear platform ........... 50.5%
1.032.010 2.1.3 Other vehicles, new:
1.032.011 2.1.3.1 For use as motor vehicle for hire:
1.032.012 2.1.3.1.1 chauffeur driven vehicles ........... 30%
1.032.013 2.1.3.1.2 self-drive vehicles intended for
short term hire .......................................... 30%
1.032.014 2.1.3.1.3 self-drive vehicles intended for
long term hire ........................................... 50.5%
1.032.015 2.1.3.1.4 other ........................................... 50.5%
1.032.020 2.1.3.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub-
heading ................................................................. 48.5%
1.032.030 2.1.3.3 Taxi-cars .............................................. 20%
1.032.035 2.1.3.4 Racing cars and go-karts ...................... 6.5%
1.032.040 2.1.3.5 For other use ........................................ 50.5%
1.032.050 2.1.4 Other vehicles used:
1.032.051 2.1.4.1 For use as motor vehicle for hire:
A 103
1.032.052 2.1.4.1.1 chauffeur driven vehicles ........... 30%
but not less than Lm640 per vehicle
1.032.053 2.1.4.1.2 self-drive vehicles intended for short term hire ..........................................
30%
but not less than Lm640 per vehicle
1.032.054 2.1.4.1.3 self-drive vehicles intended for long term hire ...........................................
50.5% but not less than Lm1070 per vehicle
1.032.055 2.1.4.1.4 other ........................................... 50.5%
but not less than Lm1070 per vehicle
1.032.060 2.1.4.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub- heading .................................................................
48.5% but not less than Lm1030 per vehicle
1.032.070 2.1.4.3 Taxi-cars .............................................. 20%
but not less than Lm430 per vehicle
1.032.075 2.1.4.4 Racing cars and go-karts ...................... 6.5%
1.032.080 2.1.4.5 For other use:
1.032.081 2.1.4.5.1 classic, vintage and veteran vehicles certified authentic
by a body approved by the Authority:
1.032.082 2.1.4.5.1.1 vehicles manufactured before or on the thirty-first
of December,
1950 ...........................................................
11%
but not less than Lm235 per vehicle
1.032.083 2.1.4.5.1.2 vehicles manufactured on or after the first of January,
1951, but not after the thirty-first December, 1970
25.5% but not less than
Lm540 per vehicle
A 104
1.032.084 2.1.4.5.2 other ............................................ 50.5%
but not less than Lm1070 per vehicle
1.032.101 2.2 of a cylinder capacity exceeding 1000cc but not exceeding 1300cc:
1.032.102 2.2.1 Chassis fitted with engine and cab ............... 50.5%
1.032.105 2.2.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting
only of
the driver’s cab and the bare rear platform ........... 50.5%
1.032.110 2.2.3 Other vehicles, new:
1.032.111 2.2.3.1 For use as motor vehicle for hire:
1.032.112 2.2.3.1.1 chauffeur driven vehicles ........... 30%
1.032.113 2.2.3.1.2 self-drive vehicles intended for
short term hire .......................................... 30%
1.032.114 2.2.3.1.3 self-drive vehicles intended for
long term hire ........................................... 50.5%
1.032.115 2.2.3.1.4 other ........................................... 50.5%
1.032.120 2.2.3.2 Ambulances, prison vans, hearses, and light weight three-wheeled
vehicles having the characteristic of a motor
vehicle of this sub-heading ....................... 48.5%
1.032.130 2.2.3.3 Taxi-cars ............................................. 20%
1.032.135 2.2.3.4 Racing cars and go-karts ...................... 6.5%
1.032.140 2.2.3.5 For other use ....................................... 50.5%
1.032.150 2.2.4 Other vehicles used:
1.032.151 2.2.4.1 For use as motor vehicle for hire:
1.032.152 2.2.4.1.1 chauffeur driven vehicles ........... 30%
but not less than Lm810 per vehicle
1.032.153 2.2.4.1.2 self-drive vehicles intended for short term hire ..........................................
30%
but not less than Lm810 per vehicle
A 105
1.032.154 2.2.4.1.3 self-drive vehicles intended for long term hire ...........................................
50.5% but not less than Lm1350 per vehicle
1.032.155 2.2.4.1.4 other ........................................... 50.5%
but not less than Lm1350 per vehicle
1.032.160 2.2.4.2 Ambulances, prison vans, hearses, and light weight three-wheeled
vehicles having the characteristic of a motor vehicle of this sub-heading .......................
48.5% but not less than Lm1300 per vehicle
1.032.170 2.2.4.3 Taxi-cars ............................................. 20%
but not less than Lm540 per vehicle
1.032.175 2.2.4.4 Racing cars and go-karts ...................... 6.5%
1.032.180 2.2.4.5 For other use:
1.032.181 2.2.4.5.1 classic, vintage and veteran vehicles certified authentic
by a body approved by the Authority:
1.032.182 2.2.4.5.1.1 vehicles manufactured before or on the thirty-first
of December,
1950 ...........................................................
11%
but not less than Lm300 per vehicle
1.032.183 2.2.4.5.1.2 vehicles manufactured on or after the first of January,
1951, but not after the thirty-first December, 1970
25.5% but not less than
Lm685 per vehicle
1.032.184 2.2.4.5.2 other ............................................ 50.5%
but not less than Lm1350 per vehicle
1.032.201 2.3 of a cylinder capacity exceeding 1300cc but not exceeding 1500cc:
1.032.202 2.3.1 Chassis fitted with engine and cab ............... 53%
1.032.205 2.3.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting
only of
the driver’s cab and the bare rear platform ........... 53%
1.032.210 2.3.3 Other vehicles, new:
A 106
1.032.211 2.3.3.1 For use as motor vehicle for hire:
1.032.212 2.3.3.1.1 chauffeur driven vehicles ........... 30%
1.032.213 2.3.3.1.2 self-drive vehicles intended for
short term hire .......................................... 30%
1.032.214 2.3.3.1.3 self-drive vehicles intended for
long term hire ........................................... 53%
1.032.215 2.3.3.1.4 other ........................................... 53%
1.032.220 2.2.3.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub-
heading ................................................................. 48.5%
1.032.230 2.3.3.3 Taxi-cars .............................................. 20%
1.032.235 2.3.3.4 Racing cars and go-karts ...................... 6.5%
1.032.240 2.3.3.5 For other use ........................................ 53%
1.032.250 2.3.4 Other vehicles used:
1.032.251 2.3.4.1 For use as motor vehicle for hire:
1.032.252 2.3.4.1.1 chauffeur driven vehicles ........... 30%
but not less than Lm900 per vehicle
1.032.253 2.3.4.1.2 self-drive vehicles intended for short term hire ..........................................
30%
but not less than Lm900 per vehicle
1.032.254 2.3.4.1.3 self-drive vehicles intended for long term hire ...........................................
53%
but not less than Lm1600 per vehicle
1.032.255 2.3.4.1.4 other ........................................... 53%
but not less than Lm1600 per vehicle
1.032.260 2.3.4.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub- heading .................................................................
48.5% but not less than Lm1460 per vehicle
A 107
1.032.270 2.3.4.3 Taxi-cars ............................................. 20%
but not less than Lm610 per vehicle
1.032.275 2.3.4.4 Racing cars and go-karts ...................... 6.5%
1.032.280 2.3.4.5 For other use:
1.032.281 2.3.4.5.1 classic, vintage and veteran vehicles certified authentic
by a body approved by the Authority:
1.032.282 2.3.4.5.1.1 vehicles manufactured before or on the thirty-first
of December,
1950 ...........................................................
11%
but not less than Lm335 per vehicle
1.032.283 2.3.4.5.1.2 vehicles manufactured on or after the first of January,
1951, but not after the thirty-first December, 1970
26.5% but not less than
Lm800 per vehicle
1.032.284 2.3.4.5.2 other ............................................ 53%
but not less than Lm1600 per vehicle
1.032.301 2.4 of a cylinder capacity exceeding 1500cc but not exceeding 1800cc:
1.032.302 2.4.1 Chassis fitted with engine and cab ............... 60%
1.032.305 2.4.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting
only of
the driver’s cab and the bare rear platform ........... 60%
1.032.310 2.4.3 Other vehicles, new:
1.032.311 2.4.3.1 For use as motor vehicle for hire:
1.032.312 2.4.3.1.1 chauffeur driven vehicles ........... 30%
1.032.313 2.4.3.1.2 self-drive vehicles intended for
short term hire .......................................... 30%
1.032.314 2.4.3.1.3 self-drive vehicles intended for
long term hire ........................................... 60%
1.032.315 2.4.3.1.4 other ........................................... 60%
1.032.320 2.4.3.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub-
heading ................................................................. 48.5%
A 108
1.032.330 2.4.3.3 Taxi-cars ............................................. 20%
1.032.335 2.4.3.4 Racing cars and go-karts ...................... 6.5%
1.032.340 2.4.3.5 For other use ....................................... 60%
1.032.350 2.4.4 Other vehicles used:
1.032.351 2.4.4.1 For use as motor vehicle for hire:
1.032.352 2.4.4.1.1 chauffeur driven vehicles ........... 30%
but not less than Lm1390 per vehicle
1.032.353 2.4.4.1.2 self-drive vehicles intended for short term hire ..........................................
30%
but not less than Lm1390 per vehicle
1.032.354 2.4.4.1.3 self-drive vehicles intended for long term hire ...........................................
60%
but not less than Lm2770 per vehicle
1.032.355 2.4.4.1.4 other ........................................... 60%
but not less than Lm2770 per vehicle
1.032.360 2.4.4.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub- heading .................................................................
48.5% but not less than Lm2240 per vehicle
1.032.370 2.4.4.3 Taxi-cars ............................................. 20%
but not less than Lm930 per vehicle
1.032.375 2.4.4.4 Racing cars and go-karts ...................... 6.5%
1.032.380 2.4.4.5 For other use:
1.032.381 2.4.4.5.1 classic, vintage and veteran vehicles certified authentic
by a body approved by the Authority:
1.032.382 2.4.4.5.1.1 vehicles manufactured before or on the thirty-first
of December,
1950 ...........................................................
16.5% but not less than
Lm765 per
vehicle
A 109
1.032.383 2.4.4.5.1.2 vehicles manufactured on or after the first of January,
1951, but not after the thirty-first December, 1970
30%
but not less than Lm1390 per vehicle
1.032.384 2.4.4.5.2 other ............................................ 60%
but not less than Lm2770 per vehicle
1.032.401 2.5 of a cylinder capacity exceeding 1800cc but not exceeding 2000cc:
1.032.402 2.5.1 Chassis fitted with engine and cab ............... 65%
1.032.405 2.5.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting
only of
the driver’s cab and the bare rear platform ........... 65%
1.032.410 2.5.3 Other vehicles, new:
1.032.411 2.5.3.1 For use as motor vehicle for hire:
1.032.412 2.5.3.1.1 chauffeur driven vehicles ........... 30%
1.032.413 2.5.3.1.2 self-drive vehicles intended for
short term hire .......................................... 30%
1.032.414 2.5.3.1.3 self-drive vehicles intended for
long term hire ........................................... 65%
1.032.415 2.5.3.1.4 other ........................................... 65%
1.032.420 2.5.3.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub-
heading ................................................................. 48.5%
1.032.430 2.5.3.3 Taxi-cars ............................................. 20%
1.032.435 2.5.3.4 Racing cars and go-karts ...................... 6.5%
1.032.440 2.5.3.5 For other use ....................................... 65%
1.032.450 2.5.4 Other vehicles used:
1.032.451 2.5.4.1 For use as motor vehicle for hire:
1.032.452 2.5.4.1.1 chauffeur driven vehicles ........... 30%
but not less than Lm1850 per vehicle
A 110
1.032.453 2.5.4.1.2 self-drive vehicles intended for short term hire ..........................................
30%
but not less than Lm1850 per vehicle
1.032.454 2.5.4.1.3 self-drive vehicles intended for long term hire ...........................................
65%
but not less than Lm4000 per vehicle
1.032.455 2.5.4.1.4 other ........................................... 65%
but not less than Lm4000 per vehicle
1.032.460 2.5.4.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub- heading .................................................................
48.5% but not less than Lm2990 per vehicle
1.032.470 2.5.4.3 Taxi-cars ............................................. 20%
but not less than Lm1230 per vehicle
1.032.475 2.5.4.4 Racing cars and go-karts ...................... 6.5%
1.032.480 2.5.4.5 For other use:
1.032.481 2.5.4.5.1 classic, vintage and veteran vehicles certified authentic
by a body approved by the Authority:
1.032.482 2.5.4.5.1.1 vehicles manufactured before or on the thirty-first
of December,
1950 ...........................................................
16.5% but not less than Lm1020 per vehicle
1.032.483 2.5.4.5.1.2 vehicles manufactured on or after the first of January,
1951, but not after the thirty-first December, 1970
32.5% but not less than Lm2000 per vehicle
1.032.484 2.5.4.5.2 other ............................................ 65%
but not less than Lm4000 per vehicle
1.032.501 2.6 of a cylinder capacity exceeding 2000cc but not exceeding 2500cc:
1.032.502 2.6.1 Chassis fitted with engine and cab ............... 75%
A 111
1.032.505 | 2.6.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only of the driver’s cab and the bare rear platform ................. | 75% |
1.032.510 | 2.6.3 Other vehicles, new: | |
1.032.511 | 2.6.3.1 For use as motor vehicle for hire: | |
1.032.512 | 2.6.3.1.1 chauffeur driven vehicles ........... | 30% |
1.032.513 | 2.6.3.1.2 self-drive vehicles intended for short term hire .......................................... | 30% |
1.032.514 | 2.6.3.1.3 self-drive vehicles intended for long term hire ........................................... | 75% |
1.032.515 | 2.6.3.1.4 other ........................................... | 75% |
1.032.520 | 2.6.3.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having the characteristic of a motor vehicle of this sub- heading ................................................................. | 48.5% |
1.032.530 | 2.6.3.3 Taxi-cars ............................................. | 20% |
1.032.535 | 2.6.3.4 Racing cars and go-karts ...................... | 6.5% |
1.032.540 | 2.6.3.5 For other use ....................................... | 75% |
1.032.550 2.6.4 Other vehicles used::
1.032.551 2.6.4.1 For use as motor vehicle for hire:
1.032.552 2.6.4.1.1 chauffeur driven vehicles ........... 30%
but not less than Lm2800 per vehicle
1.032.553 2.6.4.1.2 self-drive vehicles intended for short term hire ..........................................
30%
but not less than Lm2800 per vehicle
1.032.554 2.6.4.1.3 self-drive vehicles intended for long term hire ...........................................
75%
but not less than Lm7000 per vehicle
1.032.555 2.6.4.1.3 other ........................................... 75%
but not less than Lm7000 per vehicle
A 112
1.032.560 2.6.4.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub- heading .................................................................
48.5% but not less than Lm4600 per vehicle
1.032.570 2.6.4.3 Taxi-cars ............................................. 20%
but not lett than Lm1870 per vehicle
1.032.575 2.6.4.4 Racing cars and go-karts ...................... 6.5%
1.032.580 2.6.4.5 For other use:
1.032.581 2.6.4.5.1 classic, vintage and veteran vehicles certified authentic
by a body approved by the Authority:
1.032.582 2.6.4.5.1.1 vehicles manufactured before or on the thirty-first
of December,
1950 ...........................................................
16.5% but not less than Lm1540 per vehicle
1.032.583 2.6.4.5.1.2 vehicles manufactured on or after the first of January,
1951, but not after the thirty-first December, 1970
37.5% but not less than Lm3500 per vehicle
1.032.584 2.6.4.5.2 other ............................................ 75%
but not less than Lm7000 per vehicle
1.032.601 2.7 of a cylinder capacity exceeding 2500cc but not exceeding 3000cc:
1.032.602 2.7.1 Chassis fitted with engine and cab ............... 75%
1.032.605 2.7.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting
only of
the driver’s cab and the bare rear platform ........... 75%
1.032.610 2.7.3 Other vehicles, new:
1.032.611 2.7.3.1 For use as motor vehicle for hire:
1.032.612 2.7.3.1.1 chauffeur driven vehicles ........... 30%
1.032.613 2.7.3.1.2 self-drive vehicles intended for
short term hire .......................................... 30%
1.032.614 2.7.3.1.3 self-drive vehicles intended for
long term hire ........................................... 75%
1.032.615 2.7.3.1.4 other ........................................... 75%
A 113
1.032.620 2.7.3.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub-
heading ................................................................. 48.5%
1.032.630 2.7.3.3 Taxi-cars ............................................. 20%
1.032.635 2.7.3.4 Racing cars and go-karts ...................... 6.5%
1.032.640 2.7.3.5 For other use ....................................... 75%
1.032.650 2.7.4 Other vehicles used:
1.032.651 2.7.4.1 For use as motor vehicle for hire:
1.032.652 2.7.4.1.1 chauffeur driven vehicles ........... 30%
but not less than Lm3200 per vehicle
1.032.653 2.7.4.1.2 self-drive vehicles intended for short term hire ...................................................
30%
but not less than Lm3200 per vehicle
1.032.654 2.7.4.1.3 self-drive vehicles intended for long term hire ...........................................
75%
but not less than Lm8000 per vehicle
1.032.655 2.7.4.1.4 other ........................................... 75%
but not less than Lm8000 per vehicle
1.032.660 2.7.4.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub- heading .................................................................
48.5% but not less than Lm5200 per vehicle
1.032.670 2.7.4.3 Taxi-cars ............................................. 20%
but not less than Lm2140 per vehicle
1.032.675 2.7.4.4 Racing cars and go-karts ...................... 6.5%
1.032.680 2.7.4.5 For other use:
1.032.681 2.7.4.5.1 classic, vintage and veteran vehicles certified authentic
by a body approved by the Authority:
A 114
1.032.682 2.7.4.5.1.1 vehicles manufactured before or on the thirty-first
of December,
1950 ...........................................................
16.5% but not less than Lm1760 per vehicle
1.032.683 2.7.4.5.1.2 vehicles manufactured on or after the first of January,
1951, but not after the thirty-first December, 1970
37.5% but not less than Lm4000 per vehicle
1.032.684 2.7.4.5.2 other ............................................ 75%
but not less than Lm8000 per vehicle
1.032.701 2.8 of a cylinder capacity exceeding 3000cc:
1.032.702 2.8.1 Chassis fitted with engine and cab ............... 75%
1.032.705 2.8.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting
only of
the driver’s cab and the bare rear platform ........... 75%
1.032.710 2.8.3 Other vehicles, new:
1.032.711 2.8.3.1 For use as motor vehicle for hire:
1.032.712 2.8.3.1.1 chauffeur driven vehicles ........... 30%
1.032.713 2.8.3.1.2 self-drive vehicles intended for
short term hire .......................................... 30%
1.032.714 2.8.3.1.3 self-drive vehicles intended for
long term hire ........................................... 75%
1.032.715 2.8.3.1.4 other ........................................... 75%
1.032.720 2.8.3.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub-
heading ................................................................. 48.5%
1.032.730 2.8.3.3 Taxi-cars ............................................. 20%
1.032.735 2.8.3.4 Racing cars and go-karts ...................... 6.5%
1.032.740 2.8.3.5 For other use ....................................... 75%
1.032.750 2.8.4 Other vehicles used:
1.032.751 2.8.4.1 For use as motor vehicle for hire:
1.032.752 2.8.4.1.1 chauffeur driven vehicles ........... 30%
but not less than Lm4000 per vehicle
A 115
1.032.753 2.8.4.1.2 self-drive vehicles intended for short term hire ..........................................
30%
but not less than Lm4000 per vehicle
1.032.754 2.8.4.1.3 self-drive vehicles intended for long term hire ...........................................
75%
but not less than Lm10000 per vehicle
1.032.755 2.8.4.1.4 other ........................................... 75%
but not less than Lm10000 per vehicle
1.032.760 2.8.4.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub- heading .................................................................
48.5% but not less than Lm6500 per vehicle
1.032.770 2.8.4.3 Taxi-cars ............................................. 20%
but not less than Lm2700 per vehicle
1.032.775 2.8.4.4 Racing cars and go-karts ...................... 6.5%
1.032.780 2.8.4.5 For other use:
1.032.781 2.8.4.5.1 classic, vintage and veteran vehicles certified authentic
by a body approved by the Authority:
1.032.782 2.8.4.5.1.1 vehicles manufactured before or on the thirty-first
of December,
1950 ...........................................................
16.5% but not less than Lm2200 per vehicle
1.032.783 2.8.4.5.1.2 vehicles manufactured on or after the first of January,
1951, but not after the thirty-first December, 1970
37.5% but not less than Lm5000 per vehicle
1.032.784 2.8.4.5.2 other ............................................ 75%
but not less than Lm10000 per vehicle
1.033.000 3. Electric vehicles:
1.033.010 3.1 battery driven electric vehicles ............................ 0%
A 116
3.2 petrol (or diesel) electric hybrid vehicles ............. 16.5%
4. Other:
4.1 Chassis fitted with engine and cab ....................... 60%
4.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only of the driver's
cab and the bare rear platform .................................... 60%
4.3 Other:
1.034.040 4.3.1 New ............................................................. 60%
1.034.050 4.3.2 Other ........................................................... 60%
1. Dumpers designed for off-highway use:
1.041.001 1.1 Light Dumpers ..................................................... 31%
1.042.001 1.2 Other:
1.042.010 | 1.2.1 Chassis fitted with engine and cab................ | 57.5% but not less than Lm1480 per vehicle |
1.042.020 | 1.2.2 Other……………………………………… | 57.5% but not less than Lm1610 per vehicle |
2. Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
1.043.000 2.1 g.v.w. not exceeding 5 tonnes:
1.043.001 2.1.1 Chassis fitted with engine and cab ............... 57.5%
but not less than Lm1480 per vehicle
1.043.010 2.1.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting
only of the driver’s cab and the bare rear platform ....................................................
57.5% but not less than Lm1480 per vehicle
1.043.020 2.1.3 Other:
1.043.025 2.1.3.1 New ..................................................... 57.5%
1.043.030 2.1.3.2 Other:
A 117
1.043.031 2.1.3.2.1 classic, vintage and veteran vehicles certified authentic
by a body approved by the Authority:
1.043.032 2.1.3.2.1.1 vehicles manufactured before or on the thirty-first
of December
1950 ...........................................................
10.5% but not less than
Lm270 per vehicle
1.043.033 2.1.3.2.1.2 vehicles manufactured on or after the first of January 1951 but
not after the thirty-first of December 1970 ......
28.5% but not less than
Lm735 per vehicle
1.043.034 2.1.3.2.2 other ........................................... 57.5%
but not less than Lm1480 per vehicle
1.044.000 2.2 g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes:
1.044.001 2.2.1 Chassis fitted with engine and cab:
1.044.010 2.2.1.1 New .................................................... 36%
1.044.020 2.2.1.2 Other ................................................... 57.5%
but not less than Lm1480 per vehicle
1.044.030 2.2.2 Other:
1.044.040 2.2.2.1 New .................................................... 57.5%
1.044.050 2.2.2.2 Other:
1.044.051 2.2.2.2.1 classic, vintage and veteran vehicles certified authentic
by an approved body:
1.044.052 2.2.2.2.1.1 vehicles manufactured before or on the thirty-first
of December
1950 ...........................................................
10.5% but not less than
Lm540 per vehicle
1.044.053 2.2.2.2.1.2 vehicles manufactured on or after the first of January 1951 but
not after the thirty-first of December 1970 ......
28.5% but not less than Lm1470 per vehicle
A 118
1.044.054 2.2.2.1.2 other ........................................... 57.5%
but not less than Lm2960 per vehicle
1.045.000 2.3 g.v.w. exceeding 20 tonnes:
1.045.001 2.3.1 Chassis fitted with engine and cab:
1.045.010 2.3.1.1 New .................................................... 36%
1.045.020 2.3.1.2 Other ................................................... 57.5%
but not less than Lm1890 per vehicle
1.045.030 2.3.2 Other:
1.045.040 2.3.2.1 New .................................................... 57.5%
1.045.050 2.3.2.2 Other:
1.045.051 2.3.2.2.1 classic, vintage and veteran vehicles certified authentic
by a body approved by the Authority:
1.045.052 2.3.2.2.1.1 vehicles manufactured before or on the thirty-first
of December
1950 ...........................................................
10.5% but not less than
Lm585 per vehicle
1.045.053 2.3.2.2.1.2 vehicles manufactured on or after the first of January 1951 but
not after the thirty-first of December 1970 ......
28.5% but not less than Lm1585 per vehicle
1.045.054 2.3.2.2.2 other ........................................... 57.5%
but not less than Lm3190 per vehicle
3. Other, with spark-ignition internal combustion piston engine:
1.046.000 3.1 g.v.w. not exceeding 5 tonnes
1.046.010 3.1.1 Chassis fitted with engine and cab .............. 57.5%
but not less than Lm1480 per vehicle
A 119
1.046.020 3.1.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting
only of the driver’s cab and the bare rear platform ....................................................
57.5% but not less than Lm1480 per vehicle
1.046.030 3.1.3 Other:
1.046.040 3.1.3.1 New .................................................... 57.5%
1.046.050 3.1.3.2 Other:
1.046.051 3.1.3.2.1 classic, vintage and veteran vehicles certified authentic
by a body approved by the Authority:
1.046.052 3.1.3.2.1.1 vehicles manufactured before or on the thirty-first
of December
1950 ...........................................................
10.5% but not less than
Lm270 per vehicle
1.046.053 3.1.3.2.1.2 vehicles manufactured on or after the first of January 1951 but
not after the thirty-first of December 1970 ......
28.5% but not less than
Lm735 per vehicle
1.046.054 3.1.3.2.2 other ........................................... 57.5%
but not less than Lm1480 per vehicle
1.047.000 3.2 g.v.w. exceeding 5 tonnes:
1.047.010 3.2.1 Chassis fitted with engine and cab:
1.047.020 3.2.1.1 New
36%
1.047.030 3.2.1.2 Other 57.5%
but not less than Lm1480 per vehicle
1.047.040 3.2.2 Other:
1.047.050 3.2.2.1 New .................................................... 57.5%
1.047.060 3.2.2.2 Other:
1.047.061 3.2.2.2.1 classic, vintage and veteran vehicles certified authentic
by a body approved by the Authority:
A 120
1.047.062 3.2.2.2.1.1 vehicles manufactured before or on the thirty-first
of December
1950 ...........................................................
10.5% but not less than
Lm540 per vehicle
1.047.063 3.2.2.2.1.2 vehicles manufactured on or after the first of January 1951 but
not after the thirty-first of December 1970 ......
28.5% but not less than Lm1470 per vehicle
1.047.064 3.2.2.2.2 other 57.5%
but not less than Lm2960 per vehicle
4. Other:
1.048.010 4.1 Chassis fitted with engine and cab ...................... 57.5%
1.048.020 4.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only of
the driver’s
cab and the bare platform .............................................. 57.5%
1.048.030 4.3 Other:
1.048.040 4.3.1 New ............................................................ 57.5%
1.048.050 4.3.2 Other ........................................................... 57.5%
but not less than Lm3190 per vehicle
1.051.000 1. Crane lorries ..................................................................... 0%
1.052.000 2. Mobile drilling derricks .................................................... 0%
1.053.000 3. Fire fighting vehicles ....................................................... 0%
1.054.000 4. Concrete-mixer lorries ..................................................... 0%
1.055.000 5. Other:
1.055.010 5.1. Breakdown lorries .............................................. 0%
1.055.020 5.2. Concrete-pumping lorries ................................... 0%
1.055.030 5.3. Other
A 121
1.061.000 1. For tractors (other than tractors of H.S. heading 87.09) .... The rates of tax
applicable in categories
1. to 4. as per H.S. Code No.
87.01
1.062.000 2. For motor vehicles for the transport of ten or more persons, including the driver ................................................
The rates of tax applicable in categories
1. to 5. as
per H.S. Code No.
87.02
1.063.000 3. For motor cars and other motor vehicles principally designed for the transport of persons (other
than those of heading No. 87.02), including station wagons and racing cars .......................................................................................
The rates of tax applicable in categories
1. to 4. as per H.S. Code No.
87.03
1.064.000 4. For motor vehicles for the transport of goods ................... The rates of tax
applicable in categories
1. to 4. as per H.S. Code No.
87.04
1.065.000 5. For special purpose motor vehicles, other than those principally designed for the transport of
persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper
lorries, spraying lorries, mobile workshops, mobile radiological units) ....................................................................................
The rates of tax applicable in categories
1. to 5. as per H.S. Code No.
87.05
A 122
1.071.000 1. For tractors (other than tractors of H.S. heading 87.09) .... The rates of tax
applicable in categories
1. to 4. as per H.S. Code No.
87.01
1.072.000 2. For motor vehicles for the transport of ten or more persons, including the driver ................................................
The rates of tax applicable in categories
1. to 5. as
per H.S. Code No.
87.02
1.073.000 3. For motor cars and other motor vehicles principally designed for the transport of persons (other
than those of heading No. 87.02), including station wagons and racing cars .......................................................................................
The rates of tax applicable in categories
1. to 4. as per H.S. Code No.
87.03
1.074.000 4. For motor vehicles for the transport of goods ................... The rates of tax
applicable in categories
1. to 4. as per H.S. Code No.
87.04
1.075.000 5. For special purpose motor vehicles, other than those principally designed for the transport of
persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper
lorries, spraying lorries, mobile workshops, mobile radiological units) ....................................................................................
The rates of tax applicable in categories
1. to 5. as per H.S. Code No.
87.05
1.081.000 1. For tractors (other than tractors of H.S. heading 87.09):
A 123
1.081.001 1.1 Motor vehicle chassis frames ............................... The rates of tax
applicable in categories
1. to 4. as per H.S. Code No.
87.01
1.081.010 1.2 Other parts ........................................................... 0%
1.082.000 2. For motor vehicles for the transport of ten or more persons, including the driver:
1.082.001 2.1 Motor vehicle chassis frames ............................... The rates of tax
applicable in categories
1. to 5. as per H.S. Code No.
87.02
1.082.010 2.2 Other parts ........................................................... 0%
1.083.000 3. For motor cars and other motor vehicles principally designed for the transport of persons (other
than those of heading No. 87.02), including station wagons and racing cars:
1.083.001 3.1 Motor vehicle chassis frames ............................... The rates of tax
applicable in categories
1. to 4. as per H.S. Code No.
87.03
1.083.010 3.2 Other parts ........................................................... 0%
1.084.000 4. For motor vehicles for the transport of goods:
1.084.001 4.1 Motor vehicle chassis frames ............................... The rates of tax
applicable in categories
1. to 4. as
per H.S. Code No.
87.04
1.084.010 4.2 Other parts ........................................................... 0%
A 124
1.085.000 5. For special purpose motor vehicles, other than those principally designed for the transport of
persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper
lorries, spraying lorries, mobile workshops, mobile radiological units):
1.085.001 5.1 Motor vehicle chassis frames ............................... The rates of tax
applicable
in categories
1. to 5. as per H.S. Code No.
87.05
1.085.010 5.2 Other parts ........................................................... 0%
1.111.000 1. With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50cc:
1.111.010 1.1 Cycles fitted with an auxiliary motor:
1.111.011 1.1.1 classic vintage and veteran vehicles certified authentic by a body approved
by the Authority:
1.111.012 1.1.1.1 manufactured before or on the thirty- first of December 1950 .........................................
6.5%
1.111.013 1.1.1.2 manufactured on or after the first of
January 1951 but not after the thirty-first of
December 1970 .................................................... 14.5%
1.111.014 1.1.2 other ............................................................ 28.5%
1.111.020 1.2 Other:
1.111.021 1.2.1 classic vintage and veteran vehicles certified authentic by a body approved
by the Authority:
1.111.022 1.2.1.1 manufactured before or on the thirty- first of December 1950 .........................................
6.5%
but not less than Lm11 per vehicle
A 125
1.111.023 1.2.1.2 manufactured on or after the first of January 1951 but not after the thirty-first
of December 1970 ....................................................
14.5% but not less than Lm23 per vehicle
1.111.024 1.2.2 other ............................................................ 28.5%
but not less than Lm45 per vehicle
1.112.000 2. With reciprocating internal combustion piston engine of cylinder capacity exceeding 50cc but not exceeding
250cc:
1.112.010 2.1 Cycles fitted with an auxiliary motor:
1.112.011 2.1.1 classic vintage and veteran vehicles certified authentic by a body approved
by the Authority:
1.112.012 2.1.1.1 manufactured before or on the thirty-
first of December 1950 ......................................... 6.5%
1.112.013 2.1.1.2 manufactured on or after the first of
January 1951 but not after the thirty-first of
December 1970 .................................................... 14.5%
1.112.014 2.1.2 other ............................................................ 28.5%
1.112.020 2.2 Other:
1.112.030 2.2.1 With cylinder capacity exceeding 50cc but not exceeding 125cc:
1.112.031 2.2.1.1 classic vintage and veteran vehicles certified authentic by a body approved
by the Authority
1.112.032 2.2.1.1.1 manufactured before or on the thirty-first of December 1950 ..........................
6.5%
but not less than Lm20 per vehicle
1.112.033 2.2.1.1.2 manufactured on or after the first of January 1951 but not after the
thirty-first of December 1970 ...............................................
14.5% but not less than Lm44 per vehicle
1.112.034 2.2.1.2 other 28.5%
but not less than Lm85 per vehicle
1.112.040 2.2.2 With cylinder capacity exceeding 125cc but not 250cc:
1.112.041 2.2.2.1 classic vintage and veteran vehicles certified authentic by a body approved
by the Authority:
A 126
1.112.042 2.2.2.1.1 manufactured before or on the thirty-first of December 1950 ..........................
6.5%
but not less than Lm30 per vehicle
1.112.043 2.2.2.1.2 manufactured on or after the first of January 1951 but not after the
thirty-first of December 1970 ....................................
21%
but not less than Lm98 per vehicle
1.112.044 2.2.2.2 other ................................................... 42%
but not less than Lm195 per vehicle
1.113.000 3. With reciprocating internal combustion piston engine of cylinder capacity exceeding 250cc but not exceeding
500cc:
1.113.001 3.1 classic vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.113.002 3.1.1 manufactured before or on the thirty-first of
December 1950 ..........................................................
6.5%
but not less than Lm36 per vehicle
1.113.003 3.1.2 manufactured on or after the first of January
1951 but not after the thirty-first of December 1970
..........................................................
21%
but not less than Lm115 per vehicle
1.113.004 3.2 other ................................................................... 42%
but not less than Lm230 per vehicle
1.114.000 4. With reciprocating internal combustion piston engine of cylinder capacity exceeding 500cc but not exceeding
800cc:
1.114.001 4.1 classic vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.114.002 4.1.1 manufactured before or on the thirty-first of
December 1950 ..........................................................
6.5%
but not less than Lm47 per vehicle
1.114.003 4.1.2 manufactured on or after the first of January
1951 but not after the thirty-first of December 1970
..........................................................
21%
but not less than Lm150 per vehicle
1.114.004 4.2 other ................................................................... 42%
but not less than Lm300 per vehicle
A 127
1.115.000 5. With reciprocating internal combustion piston engine of cylinder capacity exceeding 800cc:
1.115.001 5.1 classic vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.115.002 5.1.1 manufactured before or on the thirty-first of
December 1950 ..........................................................
6,5%
but not less than Lm98 per vehicle
1.115.003 5.1.2 manufactured on or after the first of January
1951 but not after the thirty-first of December 1970
..........................................................
21%
but not less than Lm315 per vehicle
1.115.004 5.2 other ................................................................... 42%
but not less than Lm630 per vehicle
1.116.000 6. Battery driven electric motorcycles ................................. 0%
1.117.000 7. Other ............................................................................... 42%
1.141.000 1. Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
............
The rates of tax applicable in categories
1. to 7. as per H.S. Code No.
87.11
1.142.000 2. Invalid carriages, whether or not motorised or otherwise mechanically propelled ........................................................
The rates of tax applicable in H.S. Code No.
87.13.".
PART VII
(2) (a) The provisions of article 48 shall come into force on
Amendment of the Income Tax Management Act.
Cap. 372.
A 128
the 1st January, 2002 and shall apply with respect to any year of assessment commencing on or after 1st January, 2003.
Amendment of article 4 of the principal Act.
Addition of new article 10A to the principal Act.
(b) The provisions of paragraph (a) of article 41, of article 42 and of paragraph (c) of article 44 shall come into force on such date as the Minister responsible for finance may by notice in the Gazette appoint.
following new subarticle:
"(3) Nothing contained in this article shall prevent the disclosure to any authorised representative of any other Government of such information as is required to be disclosed in terms of -
(a) any arrangement made under article 76 of the Income Tax Act including the disclosure of such facts as may be necessary to enable proper relief to be given in Malta or elsewhere under any such arrangement or under article 89 of the Income Tax Act;
(b) any other arrangement between Malta and other States or their tax authorities providing for the reciprocal exchange of information for tax purposes."; and
(b) in subarticle (4) thereof, for the words "contained in any return filed in accordance with article 10 of this Act" there shall be substituted the words "contained in any return filed in accordance with articles 10, 21 or 23".
A 129
be inserted the following new article:
''Commissioner may request information.
(a) in subarticle (1) thereof, for the words "under paragraph (b) or (d) of subsection (1)" there shall be substituted the words "under subarticle (1)(a), (b) or (d)";
(b) in the second proviso to subarticle (3) thereof, for the words "on the part of the person receiving the income." there shall be substituted the words "on the part of the person receiving the income;"; and
(c) immediately after the second proviso to subarticle
(3) thereof, there shall be added the following new proviso:
"Provided also that the provisions of this subarticle shall not apply where the deductions of tax made under this article refer to income chargeable under article
4(1)(a) of the Income Tax Act, and that the amount of deduction in respect of such income that may be prescribed under subarticle (1) of this article may not exceed 15 cents in every Lira of the gross income paid and no person shall be charged to further tax in respect of such income, but such income shall be declared by the person to whom it is paid and all the other income of such person shall be deemed to constitute the last part of that person’s income for that year.".
Amendment of article 14 of the principal Act.
Amendment of article 23 of the principal Act.
A 130
Amendment of article 28 of the principal Act.
Amendment of article 31 of the principal Act.
Amendment of article 44 of the principal Act.
"(3A) Where an estimate has been made in the circumstances mentioned in subarticle (3) and the return has still not been delivered, the Commissioner may make an assessment under the provisions of subarticle (5) on the person concerned, without the need to have previously notified the said person that an enquiry is being conducted into his tax declarations and liabilities.".
(a) in subarticle (1) thereof, for the words "in article 43" there shall be substituted the words "in article 42" ; and
(b) immediately after subarticle (2C) thereof there shall be added the following new subarticle:
Amendment of article 48 of the principal Act.
Excise Duty
Act.
Cap. 382.
Amendment of Third Schedule to the principal Act.
"(2D) The Commissioner may, at his discretion, remit wholly or in part any interest chargeable under subarticle (2A) hereof in accordance with rules issued for this purpose by the Minister responsible for finance.".
PART VIII
(2) The provisions of this Part shall be deemed to have come into force on 25th November, 2002.
(a) for the words in the "Rate of Excise Duty" column thereof in respect of the item "Cigarettes", there shall be substituted the following:
A 131
"53.1% of the retail price plus Lm0.07,7 but not less than Lm0.66,1 per packet of 20 or part thereof";
(b) for the words in the "Rate of Excise Duty" column thereof in respect of the item "Cigars and Cigarillos", there shall be substituted the following:
"Lm5.00 per 1000 units"; and
(c) for the words in the "Rate of Excise Duty" column thereof in respect of the item "Hand-rolling Tobacco", there shall be substituted the following:
"Lm22.25 per kg.".
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(Article 30)
First Column | Second Column |
H.S. Code No. | Import Duty |
150790 10 00 | 5.1 |
150890 10 00 | 5.1 |
151219 10 00 | 5.1 |
151229 10 00 | 5.1 |
151319 30 00 | 5.1 |
151329 30 00 | 5.1 |
151499 10 00 | 5.1 |
151519 10 00 | 5.1 |
151529 10 00 | 5.1 |
151590 60 00 | 5.1 |
151800 39 00 | 5.1 |
160250 31 00 | 16.6 |
160250 80 10 | 16.6 |
160414 11 00 | 21 |
160414 16 00 | 21 |
160414 18 00 | 21 |
160414 90 00 | 21 |
160419 31 00 | 21 |
160419 39 00 | 21 |
160420 70 90 | 21 |
210112 92 10 | 11.5 |
280110 00 00 | 6.1 |
280920 00 00 | 6.1 |
281121 00 00 | 5.5 |
281511 00 00 | 6.2 |
281700 00 00 | 6.1 |
281990 90 00 | 5.5 |
282300 00 00 | 5.5 |
282890 00 00 | 5.5 |
283210 00 00 | 5.5 |
283311 00 00 | 5.5 |
283319 00 00 | 5.5 |
283522 00 00 | 5.5 |
283531 00 00 | 5.5 |
283620 00 00 | 5.5 |
A 133
First Column | Second Column |
H.S. Code No. | Import Duty |
390330 00 00 | 7.1 |
390390 90 00 | 7.1 |
390421 00 00 | 7.1 |
390422 00 00 | 7.1 |
390430 00 00 | 7.1 |
390440 00 00 | 7.1 |
390450 90 00 | 7.1 |
390469 90 00 | 7.1 |
390512 00 00 | 7.1 |
390519 00 00 | 7.1 |
390521 00 00 | 7.1 |
390529 00 00 | 7.1 |
390530 00 00 | 7.1 |
390610 00 00 | 7.1 |
390690 90 00 | 7.1 |
390710 00 00 | 6.5 |
390720 11 00 | 6.5 |
390720 21 00 | 6.5 |
390720 29 00 | 6.5 |
390720 99 00 | 6.5 |
390740 00 00 | 6.5 |
390750 00 00 | 6.5 |
390760 20 00 | 6.5 |
390760 80 00 | 6.5 |
390791 10 00 | 6.5 |
390791 90 00 | 6.5 |
390810 00 00 | 6.5 |
390890 00 00 | 6.5 |
390910 00 00 | 6.5 |
390930 00 00 | 6.5 |
390940 00 00 | 6.5 |
390950 90 00 | 6.5 |
391110 00 00 | 7.1 |
391190 19 00 | 6.5 |
391190 99 00 | 7.1 |
391211 00 00 | 6.5 |
391212 00 00 | 6.5 |
391220 11 00 | 7.5 |
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First Column | Second Column |
H.S. Code No. | Import Duty |
852812 52 00 | 14 |
852812 54 00 | 14 |
852812 56 00 | 14 |
852812 58 00 | 14 |
852812 62 00 | 14 |
Passed by the House of Representatives at Sitting No. 863 of the
3rd February, 2003.
ANTON TABONE
Speaker
RICHARD J. CAUCHI
Clerk to the House of Representatives
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