S.L. 123.60 · Investment Income Regulations (S.L. 123.60)
S.L. 123.60 Art. 4Certificate of registration.
On being satisfied with the registration made in accordance with regulation 3, the Commissioner shall confirm such registration by issuing a certificate of registration.
SCHEDULE A
(Regulation 2)
account to be rendered to the Commissioner of Inland Revenue by payors of investment income and address of the payor ..................................................................... .....................................................................................................................
ending .............................................................................................. for each type of investment income specified in articles 41(a) and Act paid during the month and totals of tax withheld on each (where specified by currency and distinguishing between investment income Malta and investment income arising outside Malta, shown separately as income paid to: prescribed funds, as defined in article 41A(b) of the Act, and on which tax at the rate of ten cents on every euro was deducted; prescribed funds, as defined in article 41A(b) of the Act, and on which tax at the rate of fifteen cents on every euro was deducted; recipients resident in Malta, not being prescribed funds, and on which tax at the rate of fifteen cents on every euro was deducted; recipients resident in Malta who, under the provisions of article 35 of the Act, elected to be paid without deduction of tax; persons not resident in Malta; person, other than a person not resident in Malta, who a recipient as defined in article 41(c) of the Act. tax refunded or credited to recipients deducted erroneously in a month, or as authorised by the Commissioner: accounts denominated in Euro; accounts denominated in other currencies, specified per currency. ............................................................................................................
Signature .................................................................................................... in full ................................................................................................. Designation ................................................................................................ SCHEDULE B
(Regulation 3)
Inland Revenue Department
Registration of payors of investment income I, the undersigned, hereby register as payor of investment purposes of the investment income provisions of the Income Tax Act that:
- I have assumed the obligations of a payor as defined Investment Income Provisions of the Income Tax Act; - I am aware of all the requirements under the Income relation to the above obligations; and - I have examined the contents of this return and, to the knowledge and belief, it is true, correct and complete
Änderungsgeschichte
- Amended by L.N. 186 of 2003
Verweist auf
- S.L. 123.60 Art. 35
- S.L. 123.60 Art. 41