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MT · S.L. 372.32

Sale Of Agricultural Produce Rules (S.L. 372.32)

В сила19 членаТекстът е проверен на 24.10.2026

Съдържание

  1. чл. 1 Citation.
  2. чл. 2 Interpretation.
  3. чл. 3 Registration and deregistration of payors.
  4. чл. 4 Withholding tax.
  5. чл. 5 Purchase note.
  6. чл. 6 Monthlyreturnand payment of tax to the Commissioner.
  7. чл. 7 Annual statement to be furnished to vendors.
  8. чл. 8 Annual reconciliation of transactions and remittances.
  9. чл. 9 Presumption of deduction and payment.
  10. чл. 10 Appointment of representative.
  11. чл. 11 Tax deducted to be final.
  12. чл. 12 Tax return and records.
  13. чл. 13 Allocation of income to the Maltese taxed account.
  14. чл. 14 Deemed amount of total income.
  15. чл. 15 Option.
  16. чл. 16 Provisions applicable when option is exercised.
  17. чл. 17 Defaults and additional tax.
  18. чл. 18 Powers of the Commissioner. Cap. 372.
  19. чл. 19 Qualifying sales underthePart-time Work Rules. S.L. 123.39 S.L. 123.39 Cap. 372. by: 316 of 2012.