Home | Databases | WorldLII | Search | Feedback Maltese Laws

The Value Added Tax (Amendment) Act (Act No. Xix Of 2007)

ACT No. XIX of 2007

AN ACT to amend the Value Added Tax Act, (Cap. 406).

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:-

1. The short title of this Act is the Value Added Tax (Amendment) Act, 2007 and it shall be read and construed as one with the Value Added Tax Act, hereinafter referred to as "the principal Act".

2. Article 52 of the principal Act shall be amended as follows:

(a) the article shall be re-numbered as subarticle (1) thereof;

Short title. Cap. 406.

Amendment of article 52 of the principal Act.

and
(b) immediately after subarticle (1) thereof as re-numbered, there shall be added the following new subarticle:
"(2) Any person who transports goods in the course of an economic activity, on his own behalf or on behalf of or to third parties, shall be in possession at any time of an identification document and a tax invoice or a delivery note or a transport document showing a description of all the goods being transported, the value of the goods, the unit quantity, the date of the delivery, the destination address, the name and address and value added tax registration number of the supplier and the
A 640

Amendment of article 53of the principal Act.

name and address and value added tax registration number of the person to whom the supply is made. In the course of an inspection of the means which is transporting the goods, a copy of the aforementioned documents shall upon demand be produced to the Commissioner or to any other officer authorised by the Commissioner. A person who fails to produce the documents as required in accordance with the provisions of this sub-article or whose goods are not found to be in agreement with the said document, shall be guilty of an offence against this Act.".

3. Paragraph (a) of article 53 of the principal Act shall be substituted by the following new paragraph:

"(a) to enter and inspect any premises where an economic activity is carried on or suspected to be carried on or where any goods, assets, books, records or documents relating to such activity are kept or suspected to be kept, and to stop, enter and inspect any means which is transporting goods or any means for the transport of goods, to direct the delivery of the said means to another location and to open the said goods to verify the quantity and value of goods with invoices, books, records or documents relating to such goods to determine whether or not value added tax has been accounted for under the provisions of this Act;".
Passed by the House of Representatives at Sitting No. 552 of the
17th July, 2007.
ANTON TABONE

Speaker

RICHARD J. CAUCHI

Clerk to the House of Representatives