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MT · S.L. 123.85

Tax Credit (Electronic Commerce) Rules (S.L. 123.85)

En vigueur17 articlesTexte vérifié le 24.10.2026

Sommaire

  1. Art. 1 Title.
  2. Art. 2 Definitions.
  3. Art. 3 Tax credit in respect of allowable expenditure.
  4. Art. 4 Application to the Corporation.
  5. Art. 5 Approval of project.
  6. Art. 6 Determination of maximum qualifying expenditure.
  7. Art. 7 Letter of approval.
  8. Art. 8 Certification of completion by the eligible user.
  9. Art. 9 Allowable expenditure.
  10. Art. 10 Calculation of the tax credit.
  11. Art. 11 Reversal or re- calculation of tax credit.
  12. Art. 12 Submission of copy of tax return to the Corporation.
  13. Art. 13 Monitoring by the Corporation.
  14. Art. 14 Powers of the Commissioner. Cap. 123. Cap. 318.
  15. Art. 15 Electronic tax return.
  16. Art. 16 Further conditions.
  17. Art. 17 Applicability of these rules.