Cap. 372 Art. 22Payment of tax of individuals employed but not domiciled or ordinarily resident in Malta.

(1) In this article the expression "individual to whom this article applies" means an individual who is not domiciled in Malta or who, if so domiciled, is not ordinarily resident therein.

(2) Where any person employs in Malta an individual to whom this article applies and who is or is likely to be chargeable with tax under the provisions of the Income Tax Acts, he shall give notice in writing to the Commissioner not later than three months after the date of the commencement of such employment, stating the full name and address of such individual, the date of commencement and the terms of employment.

(3) Any person ceasing to employ in Malta an individual to whom this article applies and who is or is likely to be chargeable with tax under the Income Tax Acts, shall give notice in writing to the Commissioner not less than one month before such individual ceases to be employed by him in Malta stating the name and address of the individual and the expected date of cessation: Provided that the Commissioner may accept such shorter notice as he may deem reasonable.

(4) Any person who employs in Malta an individual to whom this article applies and who is to the knowledge of such person about to leave or intending to leave Malta on termination of his employment with such person shall give notice in writing to the Commissioner of the expected date of departure of such individual. Such notice shall be given not less than one month before the expected date of departure: Provided that the Commissioner may accept such shorter notice as he may deem reasonable.

(5) Where any person in his capacity as employer of an individual hereinafter mentioned has in his possession any monies which whatsoever are or may be payable to or for the benefit of an individual to whom this article applies and who has ceased or is about to cease to be employed by such person in Malta, he shall not without the permission of the Commissioner, notwithstanding the provisions of any other law, pay any part of such monies to or for the benefit of such individual until the expiry of thirty days after the receipt by the Commissioner of such notice as is required to be given under sub-article (4).

(6) The Commissioner may by notice in writing whenever he thinks fit declare any person who employs in Malta an individual to whom this article applies, being an individual who is or is likely to be chargeable with tax under the Income Tax Acts, to be the representative taxpayer of such individual, and the person so declared shall be the representative taxpayer of such individual for the purposes of the Income Tax Acts and may be required to pay any tax due by such individual from property or monies, including pension, salary, wages or any remuneration which may be due by him to such individual and, in default, such payment shall, notwithstanding the provisions of any other law, be recoverable from the representative taxpayer so declared by the Commissioner in the manner provided in Part VII of this Act.

(7) Any notice to be given to the Commissioner in accordance with the provisions of this article shall be given in addition to any other notice to be given under article 23.

(8) Where services are rendered in Malta for any person resident in Malta by an individual who does not have an employer in Malta the foregoing provisions of this article shall apply to such resident person in the same manner as if he were the employer of the said individual.