Income Tax Management Act (Cap. 372)

Inhalt

1. Art. 1 Short title.
2. Art. 2 Interpretation. Cap. 123.
3. PART II
4. Art. 3 Appointment of administrative authority.
5. Art. 4 Official secrecy.
6. PART III
7. Art. 5 Chargeability of agent or person residing out of Malta.
8. Art. 6 Acts to be done by trustees, etc.
9. Art. 7 Manager of corporatebodiesof persons.
10. Art. 8 Lists to be prepared by representative or agent.
11. Art. 9 Indemnification of representative.
12. PART IV
13. Art. 10 Return of income.
14. Art. 10A Commissionermay request information.
15. Art. 11 Wherenoticeisnot received.
16. Art. 12 Election not to furnish return.
17. Art. 12A No obligation to furnish return of income.
18. Art. 13 Further returns.
19. Art. 14 Power to call for returns, books, etc.
20. Art. 15 Returns to be deemed to be furnished by due authority.
21. Art. 16 Official information.
22. Art. 18 Substitution of original returns.
23. Art. 19 Records to be kept.
24. Art. 20 Certain powers of the Commissioner.
25. Art. 21 Return to be delivered by employer.
26. Art. 22 Payment of tax of individuals employed but not domiciled or ordinarily resident in Malta.
27. Art. 23 Payment by deductionatsource from certain income.
28. Art. 24 Return to be furnished of incomereceivedon account of, or paid to, other persons.
29. Art. 24A Returns to be furnished by trustees.
30. Art. 24B Returns to be furnished by settlors.
31. Art. 24C Powers of the Commissioner to request information.
32. Art. 25 Occupiers to furnish return of rent payable.
33. Art. 26 Return of lodgers and inmates.
34. Art. 27 Certain partnerships.
35. Art. 28 Signature of notices.
36. Art. 29 Service of notices.
37. Art. 29A Time and date for delivery of returns, etc., and for payments.
38. PART V
39. Art. 30 Assessments relating to years preceding the year of assessment 1999.
40. Art. 31 Assessment, and determinations relating to the year ofassessment1999 and subsequent years.
41. Art. 31A Assessment and payment of tax in foreign currency.
42. Art. 32 Cancellation of assessments.
43. Art. 33 Power of the Commissioner to revise assessment in case of objection.
44. PART VI
45. Art. 34 Administrative Review Tribunal.
46. Art. 35 Appeal.
47. Art. 36 Certain provisions to be followed in the hearing of appeals.
48. Art. 37 Appeals to the Court of Appeal.
49. Art. 38 Assessments or amended assessments to be final.
50. Art. 39 Errors, etc., in assessments and notices.
51. PART VII
52. Art. 40 Executive title.
53. Art. 41 Procedure in cases where objection or appeal is pending.
54. Art. 42 Time within which payment is to be made.
55. Art. 42A Time limit within which payment is to be made by trustees.
56. Art. 42B AdvanceCompany Income Tax.
57. Art. 43 Gains or profits from transfer of property.
58. Art. 48 Cap. 123. Cap. 364. Cap. 123. Cap. 364.
59. Art. 44 Additional tax and interest for non- payment of tax, andenforcementof payment.
60. Art. 45 Collection of tax after determination of objection or appeal.
61. Art. 46 Payment of tax by persons about to leave Malta.
62. Art. 47 Suit for tax by Commissioner.
63. Art. 47A Assistance in the collection of taxes.
64. PART IX
65. Art. 49 General provisions regarding offences.
66. Art. 50 Penalty for failure to comply with notice.
67. Art. 51 Penalty for making incorrect returns, etc.
68. Art. 52 Penal provisions relating to fraud, etc.
69. Art. 52A Specialmechanism for out of court settlements.
70. Art. 53 Penalty for offences against official secrecy.
71. Art. 54 Tax to be payable notwithstanding any proceedings for penalties, etc.
72. Art. 55 Savingforcriminal proceedings.
73. Art. 56 Prosecution to be with the sanction of Commissioner.
74. Art. 57 Documents containing evidence of act or omission by warrant holder.
75. PART X
76. Art. 58 Power to make rules.
77. Art. 59 Record of certain exemptions to be laid on Table of the House of Representatives. Cap. 123.
78. Art. 60 Transitory provision. Cap. 123. Cap. 123.