S.L. 123.130 Art. 3Special tax status.

(1) An individual who is not a long-term resident, as duly represented by an authorised registered mandatory, may apply to the

Commissioner for special tax status under these rules in such form as the Commissioner may require and by paying the fee that the Minister may prescribe: Provided that the Commissioner shall not receive any applications for special tax status under these rules after 30th June, 2013.

(2) Where it is established that the individual mentioned in sub-rule (1) qualifies as a beneficiary, the Commissioner shall determine in writing that such individual qualifies for special tax status under these rules: Provided that the Commissioner shall not issue such determinations in writing after 30th June, 2013.

(3) A beneficiary in possession of special tax status granted under these rules may request the Commissioner to grant him special tax status under the Global Residence Programme Rules.

Upon receipt of such request, the Commissioner shall issue a determination in writing that such beneficiary has been granted special tax status under the Global Residence Programme Rules. Such a request is to be made through the services of an authorised registered mandatary and shall make reference to this rule: Provided that in those cases where an application for special tax status has been made under these rules, and the Commissioner had not yet issued a determination in writing confirming such status as at 30th June, 2013, the applicant may request the Commissioner to consider such an application to have been made under the Global Residence Programme Rules. Such a request is to be made through the services of an authorised registered mandatary and shall make reference to this rule.