S.L. 368.1 ст. 4Transfer of residence.

(1) For the purpose of this rule "date" shall mean the date on which the decision of the Board is published on the website of the Ministry responsible for finance.

(2) The exemption under article 19(3)(f) of the Act shall be granted in respect of an M1 motor vehicle or a cycle which is the personal property of an individual and which is being brought or imported into Malta by that individual when he is transferring his normal residence from a place outside Malta to a place in Malta.

(3) For a vehicle to qualify for an exemption under sub-rule

(2) -

(a) it shall have been registered in the name of the individual transferring his normal residence for a period of at least twenty-four months immediately before the date of his transfer of residence to Malta and is still so registered when the vehicle is imported or brought into Malta;

(b) it shall have been acquired under the general conditions of taxation in force in the domestic market of the State from which it is being imported or brought into Malta, and is not the subject, on the grounds of exportation, of any exemption from or any refund of excise duty, value added tax or any other consumption tax;

(c) the person applying for the exemption shall have been residing outside Malta for a continuous period of at least twenty-four months immediately before the date on which he ceases to have his normal residence outside Malta;

(d) the vehicle is declared for exemption not earlier than two months before the date on which applicant becomes normally resident in Malta and not later then twelve months following that date;

(e) where the person has transferred his residence to Malta and the vehicle has already arrived in Malta, the application for exemption is to be made within thirty days from the date on which that person had transferred his residence to Malta; and;

(f) where the person has transferred his residence to Malta and the vehicle has not yet arrived in Malta, the application for exemption is to be made within thirty days from the arrival of the vehicle in Malta.

(4) The exemption under sub-rule (2) shall not be granted where -

(a) the vehicle and, or the applicant do not satisfy the requirements established under sub-rule (3); or

(b) the applicant has already availed himself of an exemption under this rule; or

(c) a vehicle is imported or brought into Malta by a person who had gone to live outside Malta primarily for the purpose of pursuing a course of studies of a duration of less than five years, or

(d) the applicant provides a false declaration or false or incorrect information willfully.

(5) An exemption under this rule shall apply to no more than one vehicle owned by the person transferring his residence, whether the vehicle is an M1 motor vehicle or a cycle.

(6) The application for the exemption shall be submitted to the Authority on the appropriate form and the applicant shall produce sufficient proof, in the Maltese or English language, showing -

(a) that he has been residing outside Malta for a continuous period of at least twenty-four months immediately before his transfer of residence to Malta and that he is taking up residence in Malta. Such proof may include -

(i) documents relating to transactions carried out in the course of day-to-day living,

(ii) utility bills,

(iii) tax returns,

(iv) social insurance records,

(v) documents relating to employment,

(vi) documents relating to the acquisition and disposal of property

(vii) documents relating to the acquisition of property in Malta, if any, and

(viii) any other documentation which the Board may request;

(b) that he has had the vehicle registered in his name for at least twenty-four months immediately before the date of his transfer of residence to Malta. Such proof may include -

(i) the vehicle registration certificate,

(ii) the vehicle insurance certificate,

(iii) documents which clearly establish that any relevant taxes in terms of sub-rule (3)(b) have been paid and have not been refunded;

(c) the date of the vehicle’s arrival in Malta; and

(d) any other documentation which the Board may request.

(7) An application for exemption under this rule shall be processed and decided by the Board and the decision of the Board shall be published on the website of the Ministry responsible for finance. The Board shall also send a copy of that decision by registered mail to the applicant at the address specified in the application and, where provided, also by electronic means.

(8) Where an application is approved by the Board, the applicant shall apply to the Authority to have the vehicle registered by the Authority in accordance with the provisions of the Registration and Licensing of Motor Vehicles Regulations, and, apart from the circulation licence and administrative fees established under those regulations, he shall also pay an exemption application processing fee of one hundred euro (€100).

(9) Where an application for an exemption under this rule is rejected by the Board, the applicant -

(a) may, if the vehicle has already been brought or imported into Malta, re-export or scrap the vehicle without paying any registration tax on it, or

(b) shall, if the vehicle is already in Malta and he intends to keep it in Malta, apply to the Authority to have the vehicle registered, and also licensed if he intends to use the vehicle on the road, in accordance with the provisions of the Registration and Licensing of Motor Vehicles Regulations whether or not he intends to appeal the decision of the Board under sub-rule (10). If he intends to appeal the said decision, he shall pay to the Authority an exemption application processing fee of one hundred euro (€100).

(10) On the registration of the vehicle under sub-rule (9)(b), the applicant shall pay thereon the circulation licence fee, unless he intends to garage the vehicle, and any other administration fees established under the Registration and Licensing of Motor Vehicles

Regulations. He shall also be charged thereon the appropriate registration tax which, if he intends to appeal, shall be deferred and debited on account of the applicant until the Tribunal decides the appeal.

(11) An applicant who feels aggrieved by the decision of the Board may appeal to the Tribunal in accordance with the provisions of the Administration Justice Act within twenty-one days from the date that decision is published as provided for in sub-rule (7).

(12) Where an appeal entered by an applicant is rejected by the Tribunal and the applicant had already registered the vehicle in terms of sub-rule (9), the applicant may apply to the Authority to have the vehicle deregistered to be re-exported or scrapped, and he shall forthwith be refunded by the Authority the total amount of administrative and application processing fees paid on the registration of the vehicle and no amount of registration tax shall be paid by applicant.

(13) Where an appeal entered by an applicant is upheld by the Tribunal and the applicant had already registered the vehicle in terms of sub-rule (9), the amount of registration tax charged on the registration of the vehicle shall not be paid by applicant.

(14) The exemption application processing fee of one hundred euro (€100) paid under sub-rules (8) and (9) shall be on account of the Government.

(15) A motor vehicle in respect of which an exemption has been granted under this rule, shall not be sold, assigned, transferred, hired out, lent or disposed of in any manner in Malta, unless it is scrapped in accordance with the provisions of the Registration and Licensing of Motor Vehicles Regulations, following its importation or its bringing into Malta unless the vehicle registration tax to which the exemption aforesaid relates is paid thereon in accordance with the provisions of the Second Schedule to the Act.