MT · S.L. 372.32
Sale Of Agricultural Produce Rules (S.L. 372.32)
Sommaire
- Art. 1 Citation.
- Art. 2 Interpretation.
- Art. 3 Registration and deregistration of payors.
- Art. 4 Withholding tax.
- Art. 5 Purchase note.
- Art. 6 Monthlyreturnand payment of tax to the Commissioner.
- Art. 7 Annual statement to be furnished to vendors.
- Art. 8 Annual reconciliation of transactions and remittances.
- Art. 9 Presumption of deduction and payment.
- Art. 10 Appointment of representative.
- Art. 11 Tax deducted to be final.
- Art. 12 Tax return and records.
- Art. 13 Allocation of income to the Maltese taxed account.
- Art. 14 Deemed amount of total income.
- Art. 15 Option.
- Art. 16 Provisions applicable when option is exercised.
- Art. 17 Defaults and additional tax.
- Art. 18 Powers of the Commissioner. Cap. 372.
- Art. 19 Qualifying sales underthePart-time Work Rules. S.L. 123.39 S.L. 123.39 Cap. 372. by: 316 of 2012.