S.L. 123.2 чл. 2Interpretation. Cap. 123.

In these Rules, unless the context otherwise requires -

"emoluments" means any income chargeable to tax under article 4(1)(b) and (e) of the Income Tax Act; "paid" means paid directly or indirectly whether in cash or in kind, and includes crediting or depositing in a bank or other account or elsewhere for the benefit, use or advantage of the payee; "payee" means any person to whom emoluments are paid; "payer" means any person by whom emoluments are paid or who pays, or is liable to pay emoluments whether on his own account or on behalf of another person and includes government departments, persons in the public service of malta, public corporations and their officials, and other bodies of persons and their officials; "rate of tax" includes a nil rate.

Determination and deduction of tax