S.L. 123.79 Art. 9Provisional tax.

Notwithstanding the provisions of the Payment of

Provisional Tax (P.T.) Rules, the P.T. benchmark with respect to provisional tax payable on account of the year, immediately following that in which an applicant has taken up residence in

Malta, shall be equivalent to the minimum amount of tax that is due in terms of article 56(10)(a)(ii) of the Act and shall be payable within the times prescribed in rule 5 of the Payment of Provisional Tax (P.T.) Rules.