B 989
Suppliment tal-Gazzetta tal-Gvern ta’ Malta, Nru. 18,185, 5 ta’ Frar, 2008
Taqsima B
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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’ l-
Att dwar it-Taxxa fuq l-Income, hawn i]jed ’il quddiem imsejja[ “l-
Att ”, 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 Titolu u data
effettiva.
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 A.L.333 ta’ l-2005
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[[ mis-
sena 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 Temenda t-titolu u
r-regola 1 tar-
minflok il-kelma “negozju” g[andha tid[ol il-kelma “kummerç”. regoli prinçipali.
3. Ir-regola 2 tar-regoli prinçipali g[andha ti;i emendata kif ;ej> Temenda r-regola
2 tar-regoli
(a) it-tifsira “kontenut” g[andha ti;i m[assra
“ “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
“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 tal-
kompjuter 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[all-
pubbliku
tar-regoli prinçipali.
(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”
tar-regoli prinçipali.
(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 il-
kliem “hija tista’ tag[mel” g[andhom jid[lu l-kliem “huwa jista’
jag[mel”
(a) fil-paragrafu (d) tas-subregola (1) tag[ha, minflok il-
kliem “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 l-
applikant”
(a) fil-paragrafu (a) tas-subregola (1) tag[ha, minflok il-
kelma “il-kumpannija” g[andhom jid[lu l-kliem “l-utent eli;ibbli” prinçipali.
(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.”
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(2) Minkejja d-dispo]izzjonijiet tas-subregola (1), il-
kreditu 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
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
“Kif 17. Safejn dawn ir-regoli jipprovdu u jirregolaw il-
japplikaw
dawn benefiji g[al intrapri]i zg[ar jew ta’ daqs medju, dawn
ir-regoli. qeg[din ji;u ordnati u g[andhom ji;u applikati 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, kif sussegwentement emendat.”.
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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 Title and effective
date.
Business) (Amendment) Rules, 2008, and they shall be read and construed
as one with the Tax Credit (Electronic Business) Rules, 2005, hereinafter L.N.333 of 2005.
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 Amends title and
rule 1 of the
the word “business”, there shall be substituted the word “commerce”. principal rules.
3. Rule 2 of the principal rules shall be amended as follows > Amends rule 2 of
the principal rules.
(a) the definition “company” shall be deleted
““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
“qualifying expenditure” means expenditure incurred in
the carrying out of an approved project for the acquisition of
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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
“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
the principal
rules.
(a) in sub-rule (1) thereof for the words “a qualifying
company” there shall be substituted the words “an eligible user”
the principal
rules.
(a) in sub-rule (1) thereof, for the words “a qualifying
company” there shall be substituted the words “an eligible user”
the principal
rules.
(a) in paragraph (d) of sub-rule (1) thereof, for the words
“aggregate State aid intensity” there shall be substituted the word
“aid” 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” 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” 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.”
“(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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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.”
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
“Applicability 17. Insofar as these rules provide for and regulate
of these
rules. benefits 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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Ippubblikat mid-Dipartiment ta’ l-Informazzjoni (doi.gov.mt) — Valletta — Published by the Department of Information (doi.gov.mt) — Valletta
Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press
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