MT · S.L. 406.1
Value Added Tax (Refund Of Excise Tax On (S.L. 406.1)
Sommaire
- Art. 1 Citation.
- Art. 2 Interpretation. Cap. 406. Cap. 395.
- Art. 3 Application for refund.
- Art. 4 Contents of application. Cap. 336.
- Art. 5 Inported goods on which excise tax on imports has been paid.
- Art. 5A Trading of locally manufactured goods held by a wholesaler.
- Art. 6 Goods subject to levy in terms of the Local Manufacturers (Promotion) Act. Cap. 336.
- Art. 7 Where applicant is a manufacturer.
- Art. 8 Trading stock of locally manufactured goods held by a retailer.
- Art. 9 Registered person’s option. Cap. 395. Cap. 395. Cap. 395. Cap. 395.
- Art. 10 Refund to be effected within specified dates.
- Art. 11 Set off. Cap. 406. Cap. 395.
- Art. 12 Interest.
- Art. 13 Signatures and certifications.
- Art. 13A Option for certification.
- Art. 14 Authorisation by applicant to the Commissioner of Inland Revenue.
- Art. 15 Commissionermay request further information.
- Art. 16 Revision of refund.
- Art. 17 Validity of application for refund.
- Art. 18 Change in prices.
- Art. 19 Saving.