S.L. 123.129 Art. 3Special tax status.

(1) An individual, as duly represented by an authorised registered mandatory, may apply to the Commissioner for special tax status under these rules in such form as the Commissioner may require and by paying the fee that the Minister may prescribe: Provided that the Commissioner shall not receive any applications for special tax status under these rules after the date of publication of these rules.

(2) Where it is established that the individual mentioned in sub-rule (1) qualifies as a beneficiary, the Commissioner shall determine in writing that such individual qualifies for special tax status under these rules: Provided that the Commissioner shall not issue such determinations in writing after the date of publication of these rules.

(3) A beneficiary in possession of special tax status granted under these rules may request the Commissioner to grant him special tax status under the Residence Programme Rules. Upon receipt of such request, the Commissioner shall issue a determination in writing that such beneficiary has been granted special tax status under the Residence Programme Rules. Such a request is to be made through the services of an authorised registered mandatary and shall make reference to this rule: Provided that in those cases where an application for special tax status has been made under these rules, and the Commissioner had not yet issued a determination in writing confirming such status as at the date of publication of these rules, the applicant may request the Commissioner to consider such an application to have been made under the Residence Programme Rules. Such a request is to be made through the services of an authorised registered mandatary and shall make reference to this rule.