Value Added Tax Act (Cap. 406)

Inhalt

1. Art. 1 Short title.
2. Art. 2 Interpretation.
3. Art. 3 Administration.
4. PART II
5. Art. 4 Charge to tax.
6. Art. 5 Taxablepersonand economic activity.
7. Art. 6 Operations constituting supplies, intra- community acquisitions and importations.
8. Art. 7 Place of supplies, intra-community acquisitions and importations.
9. Art. 8 Date of the chargeable event and date when tax becomes chargeable.
10. Art. 9 Exemptions.
11. PART III
12. Art. 10 Registration of taxable persons.
13. Art. 11 Special scheme for small enterprises for supplies made within Malta.
14. Art. 11A Special scheme for small enterprises for supplies made within other Member States.
15. Art. 11B Special scheme for small enterprises for persons not established in Malta.
16. Art. 12 Registration of persons who make intra-community acquisitions.
17. Art. 13 General provisions with respect to registrations.
18. Art. 14 Further classification of registered persons.
19. Art. 15 Notice relating to certain operations.
20. Art. 16 Information by persons who are not registered under this Part.
21. Art. 17 Tax period.
22. PART IV
23. Art. 18 Taxable value.
24. Art. 19 Rate of tax.
25. Art. 20 Persons liable for the payment of the tax.
26. Art. 21 Payment of the tax.
27. Art. 22 Output tax, input tax and credit for input tax.
28. Art. 23 Deductions.
29. Art. 24 Refund of excess credit to persons registered under article 10.
30. Art. 25 Refunds to persons not registered under article 10.
31. Art. 26 Claim for refund under article 25.
32. PART V
33. Art. 27 Tax returns.
34. Art. 28 Adjustments to tax returns.
35. Art. 29 Presumption as to declarations in tax returns.
36. Art. 30 Further declarations and statements.
37. Art. 30A Declarations and other notices by personsregistered under article 12.
38. Art. 31 Power to make assessments where a return has not been furnished.
39. Art. 32 Power to make assessments when a return has been furnished.
40. Art. 33 Power to make assessments on other persons.
41. Art. 34 Assessments.
42. Art. 35 Additional and revised assessments.
43. Art. 36 Presumption as to amounts shown in assessments.
44. Art. 37 Administrative penalty for incorrect tax return.
45. Art. 37A Administrative penalty for understated or assessed tax under article 12.
46. Art. 38 Administrative penalty for default in the furnishing of a tax return or other declarations and statements.
47. Art. 39 Administrative penalty for default in applying for registration or giving a notice.
48. Art. 40 Administrative penalty for default by person registered under article 11.
49. Art. 41 Liability to administrative penalties.
50. Art. 42 Reasonable excuse.
51. Art. 43 Appeal against an assessment.
52. Art. 44 Other matters that may be referred to Appeal.
53. Art. 45 TheAdministrative Review Tribunal.
54. Art. 46 Matters regulated by the Ninth Schedule.
55. Art. 47 Appeal to the Court of Appeal.
56. Art. 47A TheAdministrative Review Tribunal.
57. PART VI
58. Art. 48 Records to be kept.
59. Art. 49 Inclusion of tax in the price for supplies.
60. Art. 50 Tax invoice.
61. Art. 51 Documents to be provided in other cases.
62. Art. 52 Production of invoices by persons to whom supply is made.
63. Art. 53 Inspections and requests for information.
64. Art. 54 Access to places of habitation.
65. Art. 55 Information held by certain licensed persons. Cap. 371. Cap. 403. Cap. 370. Cap. 370. Cap. 345.
66. Art. 55A Information provided to achieve the objective of combating VAT fraud.
67. Art. 56 Official secrecy.
68. PART VII
69. Art. 57 Special cases.
70. PART VIII
71. Art. 58 Court case instituted by the Commissioner.
72. Art. 59 Executive title.
73. Art. 60 Restrictions on the releaseofimported goods.
74. Art. 61 Powers relating to imported goods.
75. Art. 62 Special privilege.
76. Art. 63 Security for tax due on supplies.
77. Art. 64 Shorter period for the delivery of a return.
78. Art. 65 Judicial auction.
79. Art. 66 Representatives.
80. Art. 67 Appropriation of payment.
81. Art. 68 Refunds.
82. Art. 69 Repayment of tax that was paid but not due and of overpaid tax.
83. Art. 70 Repayment of tax for diplomatic and consular arrangements,and certain international organisations.
84. Art. 71 Repayment of tax in certain cases.
85. PART IX
86. Art. 72 Validity of notices, etc.
87. Art. 73 Delivery and service of notices, etc.
88. Art. 74 Generalanti-abuse provision.
89. Art. 75 Power to make regulations.
90. PART X
91. Art. 76 Failure toapply for registration, or to keep or deliver records and returns.
92. Art. 77 Irregularities in records, etc., and false representations.
93. Art. 78 Recurrent offences.
94. Art. 79 Obstruction of officials.
95. Art. 80 Offences relating to importations.
96. Art. 81 General offence.
97. Art. 82 Offences by principal officers of bodies of persons and by employers.
98. Art. 83 Prosecution.
99. Art. 84 Compromise penalty.
100. Art. 84A Specialmechanism for out of court settlements.
101. PART XI
102. Art. 86 Interpretations of certain contracts.
103. Art. 17A of his business not be treated be deemed to or by a third to those goods another taxable in accordance has not in the Member be supplied is the goods are and the VAT are known time when the records the (1)(k) of of the taxable assigned dispatched or article 30(2). following rules as owner to that th
104. Art. 3A of the supply the goods in goods to that time when the
105. Art. 2A the limits from Third scheme in
106. Art. 2B the special at the latest identification or of the Seven of the in Malta. 3. The into Malta virtue of The importation of (1) or (4) of importer has (a) his (b) or (c) In production of Catches of 4. The unprocessed supplied. 5. The Community: (a) of (b) of at Food 6. The Investment 7. The of Part Six
107. Art. 8A to a related or services the recipient with (b) of (c) of (2) For another person (a) (b) (c) (d) (e) for (f) (g) for (h) (3) For that, in order to marketing stage under Member State ascertained, (a) in price, the full cost to the
108. Art. 4A 5%