Cap. 395 ст. 23Fees regulated by law. on business activities to be registered.

Where a fee or other consideration payable in respect of a service is regulated by law and ETS is payable by the person providing that service, it shall be lawful to increase such fee or consideration by five per cent. carries on any other business activity in Malta and is not registered becomes liable to be registered.

(2) Every person who on the thirtieth June, 1997, is registered * under the Value Added Tax Act, 1994 shall be registered by the Director under this Act on the commencement thereof.

(3) Every person who, by virtue of subarticle (1), becomes liable to be registered after the coming into force of this Act shall apply to the Director on the prescribed registration form, or on a form approved by the Director, within thirty one days of becoming so liable.

(4) Any person who is not a registered person and who intends to carry on a business activity may apply to be registered under this Act.

(5) Where any person -

(a) applies to be registered pursuant to subarticle (3) or (4), and the Director is satisfied that that person is liable to be registered under this Act, that person shall be a registered person for the purposes of this Act with effect from such date as the Director may determine;

(b) has not made application for registration pursuant to subarticle (3), and the Director is satisfied that that person is liable to be registered under this Act, that person shall be a registered person for the purposes of this Act with effect from the date on which that person first became liable to be registered under this Act: Provided that the Director may, having regard to the circumstances of the case, determine that such person shall be a registered person from such later date as the Director considers equitable.

(6) The Director shall allocate a registration number and shall determine the first tax period for every person registered under this Act and shall deliver to that person a registration certificate.

(7) An application for registration under this Act purporting to be made by or on behalf of any person shall for all purposes be deemed to have been made by that person or by that person’s authority, as the case may be, unless the contrary is proved.