B 989 Suppliment tal-Gazzetta tal-Gvern ta’ Malta, Nru. 18,185, 5 ta’ Frar, 2008 Taqsima B ––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––
A.L. 55 ta’ l-2008 ATT DWAR IT-TAXXA FUQ L-INCOME (KAP. 123) Regoli ta’ l-2008 li jemendaw ir-Regoli dwar Kreditu ta’ Taxxa (Negozju Elettroniku) BIS-SA{{A tas-setg[at mog[tija bl-artikoli 14(2) u 96 ta’ lAtt dwar it-Taxxa fuq l-Income, hawn i]jed ’il quddiem imsejja[ “lAtt ”, il-Prim Ministru u Ministru tal-Finanzi g[amel dawn ir-regoli li ;ejjin>1. (1) It-titolu ta’ dawn ir-regoli hu Regoli ta’ l-2008 li jemendaw ir-Regoli dwar Kreditu ta’ Taxxa (Negozju Elettroniku), u g[andhom jinqraw u jiftiehmu [a;a wa[da mar-Regoli ta’ l-2005 dwar Kreditu ta’ Taxxa (Negozju Elettroniku), hawnhekk i]jed ’il quddiem imsej[a ”ir-regoli prinçipali”. (2) Dawn ir-regoli g[andhom jitqiesu li da[lu fis-se[[ missena ta’ stima 2009 fir-rigward ta’ nefqa kwalifikanti li ssir fi jew wara l-1 ta’ Jannar 2008. 2. Fit-Titolu u fis-subregola (1) tar-regola 1 tar-regoli prinçipali minflok il-kelma “negozju” g[andha tid[ol il-kelma “kummerç”. 3. Ir-regola 2 tar-regoli prinçipali g[andha ti;i emendata kif ;ej> (a) it-tifsira “kontenut” g[andha ti;i m[assra< (b) it-tifsira “kumpannija” g[andha ti;i m[assra< (ç) it-tifsira “kumpannija eli;ibbli” g[andha ti;i m[assra u minnufih wara t-tifsira “pro;ett kwalifikanti” g[andha tid[ol din it-tifsira ;dida li ;ejja> “ “utent eli;ibbli” tfisser intrapri]a ]g[ira jew ta’ daqs medju li ti;;estixxi seng[a, negozju, professjoni jew vokazzjoni, u li tag[mel jew fi [siebha tag[mel nfieq kwalifikanti g[al jew b’konnessjoni ma’ pro;ett kwalifikanti<”< (d) it-tifsira “kumpannija kwalifikanti” g[andha ti;i m[assra<
Temenda t-titolu u r-regola 1 tarregoli prinçipali. Temenda r-regola 2 tar-regoli prinçipali. Titolu u data effettiva. A.L.333 ta’ l-2005
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990 (e) it-tifsira “nfieq kwalifikanti” g[andha ti;i sostitwita b’dan li ;ej > “nfieq kwalifikanti” tfisser infieq mag[mul fit-twettieq ta’ pro;ett approvat g[all-akkwist ta’ assi tan;ibbli jew intan;ibbli li jikkonsistu f’hardware jew software talkompjuter jew servizzi g[all-i]vilupp ta’ websites’g[al jew b’konnessjoni ma’ l-i]vilupp ta’ sistemi ta’ kummerç elettroniku li jag[mlu possibbli l-bejg[ ta’ o;;etti tan;ibbli jew servizzi permezz ta’ transazzjonijiet ta’ negozju ipproessati fuq networks elettroniçi disponibbli g[allpubbliku<”< (f) it-tifsira “pro;ett kwalifikanti” g[andha ti;i sostitwita b’dan li ;ej< “ pro;ett kwalifikanti” tfisser pro;ett imwettaq jew li se jitwettaq minn utent eli;ibbli biex tin[oloq, ti;i ]viluppata jew ti;i akkwistata sistema ta’ kummer elettroniku li tag[mel possibbli l-bejg[ ta’ o;;etti tan;ibbli jew servizzi fuq networks elettronii li huma disponibbli g[all-pubbliku<”< u (g) it-tifsira “]viluppatur eli;ibbli” g[andha ti;i m[assra.
Temenda r-regola 3 tar-regoli prinçipali.
4. Ir-regola 3 tar-regoli prinçipali g[andha ti;i emendata kif ;ej> (a) fis-subregola (1) tag[ha, minflok il-kliem “kumpannija kwalifikanti tag[mel” g[andhom jid[lu l-kliem “utent eli;ibbli jag[mel” u minflok il-kliem “hija jkollha” g[andhom jid[lu l-kliem “huwa jkollu”< u (b) fis-subregola (2) tag[ha, minflok il-kliem “dik ilkumpannija kwalifikanti” g[andhom jid[lu l-kliem “dak l-utent eli;ibbli”.
Temenda r-regola 4 tar-regoli prinçipali.
5.
Ir-regola 4 tar-regoli prinçipali g[andha ti;i emendata kif ;ej>
(a) fis-subregola (1) tag[ha, minflok il-kliem “kumpannija tag[mel jew tkun bi [sieb[a tag[mel” g[andhom jid[lu l-kliem “utent eli;ibbli jag[mel jew ikun bi [siebu jag[mel”, u minflok ilkliem “hija tista’ tag[mel” g[andhom jid[lu l-kliem “huwa jista’ jag[mel”< (b) fil-paragrafu (b) tas-subregola (2) tag[ha, minflok ilkliem “kumpannija tipproponi li titlob” g[andhom jid[lu l-kliem “utent eli;ibbli jipproponi li jitlob” < u (c) fil-paragrafu (g) tas-subregola (2) tag[ha, minflok ilkliem “l-kumpannija tag[mel” g[andhom jid[lu il-kliem “l-utent eli;ibbli jag[mel”.
B 991 6. kif gej> Ir-regola 7 tar-regoli prinçipali g[andha ti;i emendata
Temenda r-regola 7 tar-regoli prinçipali.
(a) fil-paragrafu (d) tas-subregola (1) tag[ha, minflok ilkliem “l-intensità ta’ g[ajnuna mog[tija mill-Istat” g[andha tid[ol il-kelma “g[ajnuna” u minflok il-kliem “ li tkun intitolata g[alih l-applikanti” g[andhom jid[lu l-kliem “li jkun intitolat g[alih lapplikant”< u< (b) fis-subregola (3) tag[ha, minflok il-kliem “talkumpannija” g[andhom jid[lu l-kliem “ta’ l-utent eli;ibbli”. 7. kif ;ej< Ir-regola 8 tar-regoli prinçipali g[andha ti;i emendata
Temenda r-regola 8 tar-regoli prinçipali.
(a) fis-subregola (1) tag[ha, minflok il-kliem “il-kumpannija g[andha tibg[at” g[andhom jid[lu l-kliem “l-utent eli;ibbli g[andu jibg[at”< (b) is-subregola (2) tag[ha g[andha ti;i m[assra u ssubregoli (3) u (4) tag[ha g[andhom ji;u enumerati mill-;did b[ala s-subregoli (2) u (3) rispettivament< u (ç) fis-subregola (2) tieg[u kif enumerata mill-;did, minflok il-kliem “il-kumpannija g[andha” u “tag[ti” g[andhom jid[lu lkliem “l-utent eli;ibbli g[andu” u “jag[ti” rispettivament. 8. kif ;ej> Ir-regola 9 tar-regoli prinçipali g[andha ti;i emendata
Temenda r-regola 9 tar-regoli prinçipali.
(a) fil-paragrafu (a) tas-subregola (1) tag[ha, minflok ilkelma “il-kumpannija” g[andhom jid[lu l-kliem “l-utent eli;ibbli”< (b) fil-paragrafu (d) tas-subregola (1) tag[ha, minflok ilkelma “il-kumpannija” g[andhom jid[lu l-kliem “l-utent eli;ibbli”< (ç) fis-subregola (2) tag[ha, minflok il-kliem “filkumpannija” g[andhom jid[lu l-kliem “mill-utent eli;ibbli” u minflok il-kelma “{ames” g[andha tid[ol il-kelma “tliet” rispettivament< u (d) fis-subregola (3) tag[ha minflok il-kliem “filkumpannija” g[andhom jid[lu l-kliem “mill-utent eli;ibbli”. 9. ;ej> (a) is-subregola (1) tag[ha g[andha ti;i sostitwita b’dan li ;ej>” (1) Il-kreditu ta’ taxxa dovut g[al sena ta’ stima ta[t dawn ir-regoli jkun daqs 100% tal-valur ta’ l-infieq permissibbli sa massimu ta’ €12,000 g[al kull pro;ett eli;ibbli.”< (b) is-subregola 2 tag[ha g[andha ti;i sostitwita b’dan li ;ej> Ir-regola 10 tar-regoli prinçipali g[andha ti;i emendata kif
Temenda r-regola 10 tar-regoli prinçipali.
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992 (2) Minkejja d-dispo]izzjonijiet tas-subregola (1), ilkreditu ta’ g[ajnuna dovuta lil utent eli;ibbli dwar pro;ett approvat ma g[andux jaqbe] fit-total tieg[u €200,000 fuq perjodu li jakkumula ta’ tlett snin fiskali skond ir-Regolament tal-Kummissjoni (KE) Nru. 1998#2006 dwar l-applikazzjoni ta’ l-Artikoli 87 u 88 tat-Trattat KE g[al g[ajnuna de minimis> I]da meta l-utent eli;ibbli in kwistjoni jkun ta’ g[ajnuna mill-Istat dwar infieq mag[mul fit-twettiq tal-pro;ett, b’mod li ma jkunx dak provdut f’dawn ir-regoli, dak il-limitu ta’ €200,000 g[andu jonqos bil-valur ta’ dik l-g[ajnuna l-o[ra< I]da wkoll l-kalkolu korrett ta’ l-imsemmi tnaqqis, meta dan ikun japplika g[andu jsir ta[t ir-responsabbilta’ unika ta’ l-utent eli;ibbli.”< (ç) fis-subregola (4) tieg[u, minflok il-kliem “kumpannija tikkwalifika” u “hija g[andha tie[u” g[andhom jid[lu l-kliem “utent eli;ibbli jikkwalifika” u “huwa g[andu jie[u” rispettivament.
Temenda r-regola 11 tar-regoli prinçipali.
10. Fis-subregola (2) tar-regola 11 tar-regoli prinçipali, minflok il-kliem “tal-kumpannija li t[allas” u “mill-kumpannija”, g[andhom jid[lu l-kliem “ta’ l-utent eli;ibbli li j[allas” u “mill-utent eli;ibbli” rispettivament. 11. Fis-regola 12 tar-regoli prinçipali, minflok il-kliem “Kumpannija li ting[atalha” u “g[andha tag[ti” g[andhom jid[lu lkliem “Utent eli;ibbli li ting[atalu” u “g[andu jag[ti” rispettivament. 12. Ir-regola 13 g[andha ti;i emendata kif ;ej>
Temenda r-regola 12 tar-regoli prinçipali.
Temenda r-regola 13 tar-regoli prinçipali.
(a) fis-subregola (1) tag[ha, minflok il-kliem “kumpannija” u “dik il-kumpannija”, g[andhom jid[lu l-kliem “utent eli;ibbli” u “dak l-utent eli;ibbli” rispettivament< u (b) fis-subregola (2) tag[ha, il-kliem “B’]ieda maddatabase li tin]amm ta[t id-disposizzjonijiet tar-Regolamenti ta’ l-2001 dwar il Promozzjoni tan-Negozju,” g[andhom ji;u im[assra, u minflok il-kelma “kumpannija” g[andhom jid[lu lkliem “utent eli;ibbli”.
Temenda r-regola 15 tar-regoli prinçipali. Tissostitwixxi rregola 17 tarregoli prinçipali.
13. Fir-regola 15 tar-regoli prinçipali, minflok il-kelma “kumpannija” g[andhom ji;u sostitwiti l-kliem “utent eli;ibbli”. 14. Ir-regola 17 tar-regoli prinçipali, g[andha ti;i sostitwita b’dan li ;ej>
“Kif japplikaw dawn ir-regoli.
17. Safejn dawn ir-regoli jipprovdu u jirregolaw ilbenefiji g[al intrapri]i zg[ar jew ta’ daqs medju, dawn qeg[din ji;u ordnati u g[andhom ji;u applikati skond irRegolament tal-Kummissjoni (KE) Nru. 1998#2006 dwar lapplikazzjoni ta’ l-Artikoli 87 u 88 tat-Trattat KE g[al g[ajnuna de minimis, kif sussegwentement emendat.”.
B 993 L.N. 55 of 2008 INCOME TAX ACT (CAP. 123) Tax Credit (Electronic Business) (Amendment) Rules, 2008 IN exercise of the powers conferred upon him by articles 14(2) and 96 of the Income Tax Act hereinafter referred to as “the Act”, the Prime Minister and Minister of Finance has made the following rules>– 1. (1) The title of these Rules is the Tax Credit (Electronic Business) (Amendment) Rules, 2008, and they shall be read and construed as one with the Tax Credit (Electronic Business) Rules, 2005, hereinafter referred to as “the principal rules”. (2) These rules shall apply with effect from year of assessment 2009 in respect of qualifying expenditure incurred on or after the 1st January, 2008. 2. In the Title and in sub-rule (1) of rule 1of the principal rules for the word “business”, there shall be substituted the word “commerce”. 3. Rule 2 of the principal rules shall be amended as follows > (a) the definition “company” shall be deleted< (b) the definition “content” shall be deleted< (c) the definition “eligible developer” shall be deleted< (d) for the definition “eligible user” there shall be substituted the following> ““eligible user” means a small or medium-sized enterprise which carries on a trade, business, profession or vocation and which incurs or intends to incur a qualifying expenditure for or in connection with a qualifying project<”< (e) the definition “qualifying company” shall be deleted< (f) for the definition “qualifying expenditure” there shall be substituted the following> “qualifying expenditure” means expenditure incurred in the carrying out of an approved project for the acquisition of
Amends title and rule 1 of the principal rules. Amends rule 2 of the principal rules. Title and effective date. L.N.333 of 2005.
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994 tangible and intangible assets consisting of computer hardware or software or website development services for or in connection with the development of e-commerce systems that enable the sale of tangible goods or services through business transactions processed over a publicly accessible electronic networks<”< and (g) the definition “qualifying project” there shall be substituted the following> “qualifying project” means a project carried out or to be carried out by an eligible user for the creation, development or acquisition of an e-commerce system that enables the sale of tangible goods or services over publicly accessible electronic networks<”.
Amends rule 3 of the principal rules.
4.
Rule 3 of the principal rules shall be amended as follows >
(a) in sub-rule (1) thereof for the words “a qualifying company” there shall be substituted the words “an eligible user”< and (b) in sub-rule (2) thereof for the word “company” there shall be substituted the words “eligible user”.
Amends rule 4 of the principal rules.
5.
Rule 4 of the principal rules shall be amended as follows>
(a) in sub-rule (1) thereof, for the words “a qualifying company” there shall be substituted the words “an eligible user”< (b) in paragraph (b) of sub-rule (2) thereof, for the words “the company” there shall be substituted the words “an eligible user”< and (c) in paragraph (g) of sub-rule (2) thereof, for the word “company’s” there shall be substituted the words “eligible user’s”, and for the word “company” there shall be substituted the words “eligible user”.
Amends rule 7 of the principal rules.
6.
Rule 7 of the principal rules shall be amended as follows>
(a) in paragraph (d) of sub-rule (1) thereof, for the words “aggregate State aid intensity” there shall be substituted the word “aid”< and (b) in sub-rule (3) thereof for the words “company’s” there shall be substituted the words “eligible user’s”.
B 995 7. Rule 8 of the principal rules shall be amended as follows>
Amends rule 8 of the principal rules.
(a) in sub-rule (1) thereof, for the word “company” there shall be substituted the words “eligible user”< (b) sub-rule (2) thereof shall be deleted and sub-rules (3) and (4) thereof shall be renumbered as sub-rules (2) and (3) respectively< and (c) in sub-rule (2) thereof as renumbered, for the word “company” there shall be substituted the words “eligible user”. 8. Rule 9 of the principal rules shall be amended as follows>
Amends rule 9 of the principal rules.
(a) in paragraph (a) of sub-rule (1) thereof, for the word “company” there shall be substituted the words “eligible user”< (b) in paragraph (d) of sub-rule (1) thereof, for the word “company” there shall be substituted the words “eligible user”< (c) in sub-rule (2) thereof, for the words “within the company” there shall be substituted the words “by the eligible user” and for the word “five” there shall be substituted the word “three”< and (d) in sub-rule (3) thereof for the words “within the company” there shall be substituted the words “by the eligible user”. 9. Rule 10 of the principal rules shall be amended as follows>
Amends rule 10 of the principal rules.
(a) for sub-rule (1) thereof, there shall be substituted the following> “(1) The tax credit due for a year of assessment under these rules shall be equivalent to 100% of the value of the eligible expenditure up to a maximum of €12,000 for every eligible project.”< (b) for sub-rule (2) thereof, there shall be substituted the following> “(2) Notwithstanding the provisions of sub-rule (1), the total aid due to an eligible user in respect of an approved project shall not exceed in the aggregate €200,000 over a rolling three fiscal year period in terms of Commission Regulation (EC) No. 1998#2006 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid>
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996 Provided that where the eligible user in question has benefited from any state aid in respect of expenditure incurred in the carrying out of the project, other than as provided for in these rules, the said threshold of €200,000 shall be reduced by the value of that other benefit> Provided further that the correct calculation of the said reduction, where applicable, shall be the sole responsibility of the eligible user.”< and (c) in sub-rule (4) thereof, for the words “a company” there shall be substituted the words “an eligible user”.
Amends rule 11 of the principal rules.
10. In sub-rule (2) of rule 11 of the principal rules, for the word “company”, wherever it may occur, there shall be substituted the words “eligible user”. 11. In rule 12 of the principal rules for the words “A company” there shall be substituted the words “An eligible user”. 12. Rule 13 shall be amended as follows>
Amends rule 12 of the principal rules. Amends rule 13 of the principal rules.
(a) in sub-rule (1) thereof, for the words “a company” and “that company” there shall be substituted the words “an eligible user” and “that eligible user” respectively< and (b) in sub-rule (2) thereof, the words “In addition to the database kept under the provisions of the Business Promotion Regulations, 2001,” shall be deleted, and for the words “a company” there shall be substituted the words “an eligible user”.
Amends rule 15 of the principal rules. Substitutes rule 17 of the principal rules.
13. In rule 15 of the principal rules, for the words “a company”, there shall be substituted the words “an eligible user”. 14. For rule 17 of the principal rules there shall be substituted the following>
“Applicability 17. of these benefits rules.
Insofar as these rules provide for and regulate for small and medium sized enterprises, they are prescribed and shall be applied in accordance with Commission Regulation (EC) No. 1998#2006 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid, as subsequently amended.”.
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