Cap. 395 Art. 2Interpretation. Cap. 382. Cap. 409. Cap. 363.

In this Act, unless the context otherwise requires -

"body of persons" means any body or other association of persons, whether corporate or unincorporate, and whether vested with legal personality or not, including any fellowship or society; "business activity" means any activity carried on as part of a trade, profession, vocation or other business, other than the activity of an employee acting as such, but including the exploitation of any asset on a regular basis, and the provision by any entity of facilities or advantages for payment to members of that entity; "business sale" means a sale by a person as part of the business activities of that person; "certificate of exemption" in relation to ETP means a certificate issued under article 16; "Director" means the Director of Customs and Excise Tax appointed under article 3; "employee" means any individual bound to an employer by a contract of employment or by other legal ties creating the relationship of employer and employee as regards working conditions, remuneration and the employee’s liability and shall also include the directors of a company; "ETI" means the excise tax on imports levied under article 10; "ETP" means the excise tax on products levied under article 12;

"ETS" means the excise tax on services levied under article 17; "excise goods" means goods subject to excise duty under the Excise Duty Act;

"goods" means any tangible movable property; "hotel" has the meaning assigned to it by the Malta Travel and

Tourism Services Act; "Malta" has the meaning assigned to it by the Constitution and includes the continental shelf; "Minister" means the Minister responsible for finance; "person" includes a body of persons, a public authority, a trust, and any entity capable of, or carrying on, a business activity; "prescribed" means prescribed by regulation, order or notice under this Act; "price" includes any consideration;

"product" includes goods and intangible movable property; "public authority" means the Government, a local council set up in accordance with the Local Government Act, an authority vested with distinct personality established by an Act of Parliament or a corporation constituted by an Act of Parliament; "registration certificate" means a certificate required to be issued by the Director in terms of article 24; "related service", in relation to the sale of a product to which the service is related, means any of the following services for which no separate agreement is made:

(a) services of whatever nature ancillary or incidental to the sale of any product to the person to whom the product is sold;

(b) packaging, delivery, carriage, postage or insurance of that product incurred or provided before the product is delivered;

(c) adjustments, assembling, modifications, repairs, alterations or improvements made to that product or related to the interaction of that product with another product as part of, or associated with, the sale;

"resident in Malta", when applied to an individual, means an individual who resides in Malta except for such temporary absences as to the Director may seem reasonable and not inconsistent with the claim of such individual to be resident in Malta; when applied to a body of persons, means any body of persons incorporated in Malta, or when the control and management of the business of a body of persons incorporated outside Malta are exercised in Malta; "retailer" means a person whose business consists wholly or mainly in the sale of products by retail; "sale" includes the transfer of any goods or products under any title; "stocks" includes trading stocks and capital assets; "supply" includes a sale;

"tax" includes additional tax; "tax invoice" means an invoice required to be provided in terms of article 39; "tax period" has the meaning assigned to it by article 30; "tax return" means the return required to be furnished in terms of article 31; "taxable importation" has the meaning assigned to it by article 10; "taxable product" has the meaning assigned to it by article 13;

"taxable service" has the meaning assigned to it by article 18; "taxable value", in respect of a taxable importation, taxable product or taxable service, means the value thereof established in accordance with the provisions of this Act;