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Maltese Laws |
entitled
AN ACT to implement various budget measures and other administrative measures.
BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament assembled, and by the authority of the same, as follows:
Implementation Act, 2004.
PART I
st
Short title.
Coming into force of this
into force on the 1
January, 2003.
Part.
(2) For the purpose of raising the aforesaid loan the Minister responsible for finance is hereby authorised to issue stock in Malta under the provisions of the Local Loans (Registered Stock and Securities) Ordinance on such terms and conditions as the said Minister may approve.
Interpretation. Cap. 174.
Authority to raise loan.
Cap. 161.
Purpose.
C 1382
Amendment of the Income Tax Act.
Cap. 123.
Amendment of article 5 of the principal Act.
Addition of article 52B of the principal Act.
PART II
(2) (a) The provisions of article 7 shall be deemed to have come into force on the 25th November, 2003, with respect to all transfers occurring on or after that date.
(b) The other provisions of this Part shall come into force on such date as the Minister responsible for finance may by notice in the Gazette establish and different dates may be so established for different provisions and different purposes thereof.
(i) in paragraph (g) thereof for the words "fifty years or less; and" there shall be substituted the words "fifty years or less."; and
(ii) paragraph (h) thereof shall be deleted; (b) subarticle (14) thereof shall be deleted; and
(c) immediately after subarticle (16) thereof, there shall be added the following new subarticle:
"(17) The Minister may make rules making provision for the purpose of removing the effect of any scheme made for the purpose of avoiding, reducing or postponing any tax due under this article.".
C 1383
shall be inserted the following new article:
''E.U Directives and Regulations.
(2) Any regulations made under this article shall make reference to the relevant E.U. Directive or E.U. Regulation and shall have effect if in conformity therewith notwithstanding anything to the contrary contained in the Income Tax Acts or any other enactment relating to this matter.".
PART III
(2) The provisions of article 11 shall be deemed to have come into force on the 5th January, 2004.
(3) The other provisions of this Part shall be deemed to have come into force on the 3rd January, 2004.
(a) in paragraph (b) of subarticle (1) thereof immediately after the words "in the Gazette and" there shall be added the words "notwithstanding the fact that he has been
Amendment of article 76 of the principal Act.
Amendment of the Social Security Act. Cap. 318.
Amendment of article 15 of the principal Act.
Amendment of article 93 of the principal Act.
C 1384
medically discharged from such an institution, remains such an inmate," and the words "has been such an inmate for a period exceeding six consecutive months," shall be deleted;
(b) in subarticle (2) thereof, for the words "and the Welfare Committee established under article 130 of this Act.", there shall be substituted the words, "and Government."; and
(c) immediately after subarticle (2) thereof, there shall be added the following two new subarticles (3) and (4):
(3) When no pension or payment as is referred to in subarticle (1) is due to a resident, or when the rate of such pension or other payment is not enough to cover the payments due to Government, the Director of the Department for the Welfare of the Elderly shall be empowered to enter into a contract with such resident and, or, any other party, as the case may require, for any payment that may be due to Government for the upkeep of that resident.
Amendment of article 95 of the principal Act.
Amendment of article 101 of the principal Act.
(4) When no pension or social assistance as are referred to in article 95 of this Act is due to a beneficiary of any of the home care/home help services referred to in article 131(1)(a)(iii) of this Act, or where such pension or social assistance is less then the amount that has to be abated therefrom in terms of the said article 95, the Director of the Department for the Welfare of the Elderly shall be empowered to enter into a contract with such beneficiary and, or, any other party, as the case may require, for any payment that may be due to Government in accordance with the rates of abatement provided for in the said article 95 which cannot be made good in the manner described therein.".
93 and 131 of this Act" shall be substituted by the words "article 93 to
Government"; and the words from "Any sum so deducted," up to the words "the said Welfare Committee" shall be deleted.
C 1385
(a) in paragraph (a) thereof for the words "in terms of this Act or otherwise," there shall be substituted the words, "by Government,";
Amendment of article 131 of the principal Act.
and
(b) paragraphs (b), (c) and (d) thereof shall be deleted;
(c) paragraph (e) thereof shall be renumbered as paragraph (b) thereof.
PART IV
(2) The provisions of this Part shall be deemed to have come into force on the 1st January, 2004.
First Column Second Column
Amendment of the Import Duties Act.
Cap 337.
Amendment of the First Schedule to the principal Act.
H.S. Code No. | Import Duty % |
160414 11 00 | 24 |
160414 16 00 | 24 |
160414 18 00 | 24 |
160414 90 00 | 24 |
160419 31 00 | 24 |
160419 39 00 | 24 |
160420 70 90 | 24 |
C 1386
Amendment of the Duty on Documents and Transfers Act. Cap. 364.
Amendment of article 3 of the principal Act.
Amendment of article 32 of the principal Act.
PART V
(2) The provisions of this Part shall be deemed to have come into force on the 1st January, 2004.
Act, there shall be added the following new subarticles:
"(4) Where any person, as a direct or indirect result of any scheme of which the sole or main purpose was the obtaining of any advantage which has the effect of avoiding, reducing or postponing liability to duty, or of obtaining any refund of duty, has obtained or is in a position to obtain such an advantage, the Commissioner shall determine the duty in accordance with subarticle (2).
(5) In this article "scheme" includes any disposition, agreement, arrangement, trust, grant, covenant, transfer of assets, increase in the share capital of a limited liability company and alienation of property, whatsoever, irrespectively of the date on which such scheme was made, entered into or set up.
(6) Notwithstanding the provisions of any other law a promise of sale or of a transfer of immovable property or any real right thereon shall not be valid unless notice thereof is given to the Commissioner within such time and in such manner, and containing such particulars, as may be prescribed. Such notification shall be accompanied by a provisional payment equivalent to twenty per centum of the amount chargeable in terms of articles 32 and 40.".
(a) immediately after the words "and that he is satisfied" there shall be added the words "that the value of the immovable property or any real right thereon is not in excess of the price of acquisition and that he is also satisfied";
(b) for the words from "For the purposes of this subarticle" to the words "assigned to it in article 42" there shall be substituted the following:
C 1387
"For the purposes of this subarticle "a group of companies" means -
(i) a holding company and its subsidiaries; a company shall be deemed to be a subsidiary if more than fifty per centum of its voting shares are beneficially owned by its holding company; and
(ii) companies which are controlled and beneficially owned directly or indirectly to the extent of more than fifty per centum by the same shareholders.".
(a) the proviso to paragraph (b) of subarticle (1) thereof shall be deleted;
(b) in paragraph (c) of subarticle (1) thereof the words from "in this subarticle" to the words "by the same shareholders" shall be deleted; and
(c) immediately at the end of subarticle (2) thereof there shall be added the following proviso:
"Provided that for the determining of the amount or value of the consideration or the real value of the marketable security, there shall not be deducted the liability or any other amount due to the companies or other third parties on the immovable property or any real right thereon.".
PART VI
(2) The provisions of this Part shall be deemed to have come into force on the 1st December, 2003.
" "limousine" means a luxury passenger vehicle with
Amendment of article 42 of the principal Act.
Amendment of the Motor Vehicle Registration Tax Act.
Cap. 368.
Amendment of article 2 of the principal Act.
C 1388
Amendment of article 10 of the principal Act.
Substitution of the First Schedule to the principal Act.
a seating capacity of not more than nine persons, including the driver, and which either has a chassis or wheel-base that has been stretched, or is a sedan which is promoted as a luxury vehicle by its manufacturer;".
"Provided that the provisions of this subarticle shall not apply if the conversion of the classification occurs later than five years following the end of year during which the original classification had been made in the case -
(i) where the motor vehicle was first registered under this Act before the 31st December, 2001; or
(ii) of the conversion in the classification of a self-drive motor vehicle for short term hire, or of a self- drive motor vehicle for long term hire or a chauffeur driven motor vehicle:
Provided further that the provisions of this subarticle shall not apply if the conversion of the classification occurs later than thirty-six months following the date of the original classification in the case of brand new vehicles imported for use as self-drive vehicles for short-term hire.".
"FIRST SCHEDULE [Article 6(1)]
87.01 | Tractors (other than tractors of H.S. heading No. 87.09): | ||
1.011.000 | 1. Pedestrian controlled tractors ........................................... | 0% | |
1.012.000 | 2. Road tractors for semi-trailers .......................................... | 0% | |
1.013.000 | 3. Track-laying tractors ........................................................ | 0% | |
1.014.000 | 4. Other ................................................................................ | 0% | |
87.02 | Motor vehicles for the transport of ten or more persons, including the driver: | ||
1.021.000 | 1. Scheduled buses ............................................................... | 6% |
C 1389
1.022.000 | 2. Unscheduled buses or coaches ......................................... | 24% |
1.023.000 | 3. Minibuses for the transport of passengers against payment: | |
1.023.001 | 3.1. new ..................................................................... | 21% |
1.023.002 | 3.2. used .................................................................... | 21% but not less than Lm3500 per vehicle |
1.024.000 4. Midibuses and private minibuses with engine:
1.024.001 | 4.1. of a cylinder capacity not exceeding 1500cc ....... | 50.5% | |
1.024.002 | 4.2. of a cylinder capacity exceeding 1500cc ............. | 60% | |
1.025.000 | 5. Other (excluding electric vehicles): | ||
1.025.001 | 5.1. Vans for the transport of eleven persons, including the driver: | ||
1.025.010 | 5.1.1. for use as chauffeur driven motor vehicle | 30% | |
1.025.020 | 5.1.2. other motor vehicles with engine: | ||
1.025.021 | 5.1.2.1. of a cylinder capacity not exceeding 1500cc .................................................................. | 50.5% | |
1.025.022 | 5.1.2.2. of a cylinder capacity exceeding 1500cc .................................................................. | 60% | |
1.025.050 | 5.2. Other .................................................................. | 60% | |
1.026.100 | 6. Electric vehicles: | ||
1.026.110 | 6.1. battery driven electric vehicles ........................... | 0% | |
1.026.120 | 6.2. petrol (or diesel) electric hybrid vehicles: | 0% | |
1.026.121 | 6.2.1. scheduled buses .......................................... | 2% | |
1.026.131 | 6.2.2. other ........................................................... | 16.5% | |
87.03 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of H.S. heading No. 87.02), including station wagons and racing cars: |
1.031.000 1. Vehicles specially designed for travelling on snow; golf
cars and similar vehicles ....................................................... 50.5%
1.032.000 2. Other vehicles, with spark/compression-ignition internal combustion engine:
1.032.001 2.1 of a cylinder capacity not exceeding 1000cc:
1.032.002 2.1.1 Chassis fitted with engine and cab ............... 50.5%
1.032.005 2.1.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only
of
the driver’s cab and the bare rear platform ........... 50.5%
C 1390
1.032.010 2.1.3 Other vehicles, new:
1.032.011 2.1.3.1 For use as motor vehicle for hire:
1.032.012 2.1.3.1.1 chauffeur driven vehicles ........... 30%
1.032.013 2.1.3.1.2 self-drive vehicles intended for
short term hire .......................................... 30%
1.032.014 2.1.3.1.3 self-drive vehicles intended for
long term hire ........................................... 50.5%
1.032.015 2.1.3.1.4 other ........................................... 50.5%
1.032.020 2.1.3.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub-
heading ................................................................. 48.5%
1.032.030 2.1.3.3 Taxi-cars .............................................. 20%
1.032.035 2.1.3.4 Racing cars and go-karts ...................... 6.5%
1.032.040 2.1.3.5 For other use ........................................ 50.5%
1.032.050 2.1.4 Other vehicles used:
1.032.051 2.1.4.1 For use as motor vehicle for hire:
1.032.052 2.1.4.1.1 chauffeur driven vehicles:
1.032.053 2.1.4.1.1.1 classic, vintage and veteran vehicles certified authentic by a
body approved by the Authority ........................
30%
but not less than Lm715 per vehicle
1.032.054 2.1.4.1.1.2 limousines and faithful replicas of classic, vintage and
veteran vehicles recognised as such by the Authority ..................................................
30%
but not less than Lm715 per vehicle
1.032.055 2.1.4.1.1.3 other .................................. 50.5%
but not less than Lm1200 per vehicle
1.032.056 2.1.4.1.2 self-drive vehicles intended for short term hire ..........................................
50.5% but not less than Lm1200
per vehicle
1.032.057 2.1.4.1.3 self-drive vehicles intended for long term hire ...........................................
50.5% but not less than Lm1200
per vehicle
C 1391
1.032.058 2.1.4.1.4 other ........................................... 50.5%
but not less than Lm1200 per vehicle
1.032.060 2.1.4.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub- heading .................................................................
48.5% but not less than Lm1155
per vehicle
1.032.070 2.1.4.3 Taxi-cars .............................................. 50.5%
but not less than Lm1200 per vehicle
1.032.075 2.1.4.4 Racing cars and go-karts ...................... 6.5%
1.032.080 2.1.4.5 For other use:
1.032.081 2.1.4.5.1 classic, vintage and veteran vehicles certified authentic by
a body approved by the Authority:
1.032.082 2.1.4.5.1.1 vehicles manufactured before or on the thirty-first of
December,
1950 ...........................................................
11%
but not less than Lm265 per vehicle
1.032.083 2.1.4.5.1.2 vehicles manufactured on or after the first of January, 1951,
but not after the thirty-first December, 1970
25.5% but not less than
Lm610 per vehicle
1.032.084 2.1.4.5.2 other ............................................ 50.5%
but not less than Lm1200 per vehicle
1.032.101 2.2 of a cylinder capacity exceeding 1000cc but not exceeding 1300cc:
1.032.102 2.2.1 Chassis fitted with engine and cab ............... 50.5%
1.032.105 2.2.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only
of
the driver’s cab and the bare rear platform ........... 50.5%
1.032.110 2.2.3 Other vehicles, new:
1.032.111 2.2.3.1 For use as motor vehicle for hire:
1.032.112 2.2.3.1.1 chauffeur driven vehicles ........... 30%
C 1392
1.032.113 2.2.3.1.2 self-drive vehicles intended for
short term hire .......................................... 30%
1.032.114 2.2.3.1.3 self-drive vehicles intended for
long term hire ........................................... 50.5%
1.032.115 2.2.3.1.4 other ........................................... 50.5%
1.032.120 2.2.3.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor
vehicle of this sub-heading ....................... 48.5%
1.032.130 2.2.3.3 Taxi-cars ............................................. 20%
1.032.135 2.2.3.4 Racing cars and go-karts ...................... 6.5%
1.032.140 2.2.3.5 For other use ....................................... 50.5%
1.032.150 2.2.4 Other vehicles used:
1.032.151 2.2.4.1 For use as motor vehicle for hire:
1.032.152 2.2.4.1.1 chauffeur driven vehicles:
1.032.153 2.2.4.1.1.1 classic, vintage and veteran vehicles certified authentic by a
body approved by the Authority ........................
30%
but not less than Lm895 per vehicle
1.032.154 2.2.4.1.1.2 limousines and faithful replicas of classic, vintage and
veteran vehicles recognised as such by the Authority ..................................................
30%
but not less than Lm895 per vehicle
1.032.155 2.2.4.1.1.3 other .................................. 50.5%
but not less than Lm1500 per vehicle
1.032.156 2.2.4.1.2 self-drive vehicles intended for short term hire ..........................................
50.5% but not less than Lm1500
per vehicle
1.032.157 2.2.4.1.3 self-drive vehicles intended for long term hire ...........................................
50.5% but not less than Lm1500
per vehicle
1.032.158 2.2.4.1.4 other ........................................... 50.5%
but not less than Lm1500 per vehicle
C 1393
1.032.160 2.2.4.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub-heading .......................
48.5% but not less than Lm1440
per vehicle
1.032.170 2.2.4.3 Taxi-cars ............................................. 50.5%
but not less than Lm1500 per vehicle
1.032.175 2.2.4.4 Racing cars and go-karts ...................... 6.5%
1.032.180 2.2.4.5 For other use:
1.032.181 2.2.4.5.1 classic, vintage and veteran vehicles certified authentic by
a body approved by the Authority:
1.032.182 2.2.4.5.1.1 vehicles manufactured before or on the thirty-first of
December,
1950 ...........................................................
11%
but not less than Lm330 per vehicle
1.032.183 2.2.4.5.1.2 vehicles manufactured on or after the first of January, 1951,
but not after the thirty-first December, 1970
25.5% but not less than
Lm760 per vehicle
1.032.184 2.2.4.5.2 other ............................................ 50.5%
but not less than Lm1500 per vehicle
1.032.201 2.3 of a cylinder capacity exceeding 1300cc but not exceeding 1500cc:
1.032.202 2.3.1 Chassis fitted with engine and cab ............... 53%
1.032.205 2.3.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only
of
the driver’s cab and the bare rear platform ........... 53%
1.032.210 2.3.3 Other vehicles, new:
1.032.211 2.3.3.1 For use as motor vehicle for hire:
1.032.212 2.3.3.1.1 chauffeur driven vehicles ........... 30%
1.032.213 2.3.3.1.2 self-drive vehicles intended for
short term hire .......................................... 30%
1.032.214 2.3.3.1.3 self-drive vehicles intended for
long term hire ........................................... 53%
1.032.215 2.3.3.1.4 other ........................................... 53%
C 1394
1.032.220 2.3.3.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub-
heading ................................................................. 48.5%
1.032.230 2.3.3.3 Taxi-cars .............................................. 20%
1.032.235 2.3.3.4 Racing cars and go-karts ...................... 6.5%
1.032.240 2.3.3.5 For other use ........................................ 53%
1.032.250 2.3.4 Other vehicles used:
1.032.251 2.3.4.1 For use as motor vehicle for hire:
1.032.252 2.3.4.1.1 chauffeur driven vehicles:
1.032.253 2.3.4.1.1.1 classic, vintage and veteran vehicles certified authentic by a
body approved by the Authority ........................
30%
but not less than Lm1250 per vehicle
1.032.254 2.3.4.1.1.2 limousines and faithful replicas of classic, vintage and
veteran vehicles recognised as such by the Authority ..................................................
30%
but not less than Lm1250 per vehicle
1.032.255 2.3.4.1.1.3 other .................................. 53%
but not less than Lm2200 per vehicle
1.032.256 2.3.4.1.2 self-drive vehicles intended for short term hire ..........................................
53%
but not less than Lm2200 per vehicle
1.032.257 2.3.4.1.3 self-drive vehicles intended for long term hire ...........................................
53%
but not less than Lm2200 per vehicle
1.032.258 2.3.4.1.4 other ........................................... 53%
but not less than Lm2200 per vehicle
1.032.260 2.3.4.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub- heading .................................................................
48.5% but not less than Lm2015
per vehicle
C 1395
1.032.270 2.3.4.3 Taxi-cars ............................................. 53%
but not less than Lm2200 per vehicle
1.032.275 2.3.4.4 Racing cars and go-karts ...................... 6.5%
1.032.280 2.3.4.5 For other use:
1.032.281 2.3.4.5.1 classic, vintage and veteran vehicles certified authentic by
a body approved by the Authority:
1.032.282 2.3.4.5.1.1 vehicles manufactured before or on the thirty-first of
December,
1950 ...........................................................
11%
but not less than Lm460 per vehicle
1.032.283 2.3.4.5.1.2 vehicles manufactured on or after the first of January, 1951,
but not after the thirty-first December, 1970
26.5% but not less than Lm1100
per vehicle
1.032.284 2.3.4.5.2 other ............................................ 53%
but not less than Lm2200 per vehicle
1.032.301 2.4 of a cylinder capacity exceeding 1500cc but not exceeding 1800cc:
1.032.302 2.4.1 Chassis fitted with engine and cab ............... 60%
1.032.305 2.4.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only
of
the driver’s cab and the bare rear platform ........... 60%
1.032.310 2.4.3 Other vehicles, new:
1.032.311 2.4.3.1 For use as motor vehicle for hire:
1.032.312 2.4.3.1.1 chauffeur driven vehicles ........... 30%
1.032.313 2.4.3.1.2 self-drive vehicles intended for
short term hire .......................................... 30%
1.032.314 2.4.3.1.3 self-drive vehicles intended for
long term hire ........................................... 60%
1.032.315 2.4.3.1.4 other ........................................... 60%
1.032.320 2.4.3.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub-
heading ................................................................. 48.5%
C 1396
1.032.330 2.4.3.3 Taxi-cars ............................................. 20%
1.032.335 2.4.3.4 Racing cars and go-karts ...................... 6.5%
1.032.340 2.4.3.5 For other use ....................................... 60%
1.032.350 2.4.4 Other vehicles used:
1.032.351 2.4.4.1 For use as motor vehicle for hire:
1.032.352 2.4.4.1.1 chauffeur driven vehicles:
1.032.353 2.4.4.1.1.1 classic, vintage and veteran vehicles certified authentic by a
body approved by the Authority ........................
30%
but not less than Lm1450 per vehicle
1.032.354 2.4.4.1.1.2 limousines and faithful replicas of classic, vintage and
veteran vehicles recognised as such by the Authority ..................................................
30%
but not less than Lm1450 per vehicle
1.032.355 2.4.4.1.1.3 other .................................. 60%
but not less than Lm2900 per vehicle
1.032.356 2.4.4.1.2 self-drive vehicles intended for short term hire ..........................................
60%
but not less than Lm2900 per vehicle
1.032.357 2.4.4.1.3 self-drive vehicles intended for long term hire ...........................................
60%
but not less than Lm2900 per vehicle
1.032.358 2.4.4.1.4 other ........................................... 60%
but not less than Lm2900 per vehicle
1.032.360 2.4.4.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub- heading .................................................................
48.5% but not less than Lm2345
per vehicle
1.032.370 2.4.4.3 Taxi-cars ............................................. 60%
but not less than Lm2900 per vehicle
C 1397
1.032.375 2.4.4.4 Racing cars and go-karts ...................... 6.5%
1.032.380 2.4.4.5 For other use:
1.032.381 2.4.4.5.1 classic, vintage and veteran vehicles certified authentic by
a body approved by the Authority:
1.032.382 2.4.4.5.1.1 vehicles manufactured before or on the thirty-first of
December,
1950 ...........................................................
16.5% but not less than
Lm800 per vehicle
1.032.383 2.4.4.5.1.2 vehicles manufactured on or after the first of January, 1951,
but not after the thirty-first December, 1970
30%
but not less than Lm1450 per vehicle
1.032.384 2.4.4.5.2 other ............................................ 60%
but not less than Lm2900 per vehicle
1.032.401 2.5 of a cylinder capacity exceeding 1800cc but not exceeding 2000cc:
1.032.402 2.5.1 Chassis fitted with engine and cab ............... 65%
1.032.405 2.5.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only
of
the driver’s cab and the bare rear platform ........... 65%
1.032.410 2.5.3 Other vehicles, new:
1.032.411 2.5.3.1 For use as motor vehicle for hire:
1.032.412 2.5.3.1.1 chauffeur driven vehicles ........... 30%
1.032.413 2.5.3.1.2 self-drive vehicles intended for
short term hire .......................................... 30%
1.032.414 2.5.3.1.3 self-drive vehicles intended for
long term hire ........................................... 65%
1.032.415 2.5.3.1.4 other ........................................... 65%
1.032.420 2.5.3.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub-
heading ................................................................. 48.5%
1.032.430 2.5.3.3 Taxi-cars ............................................. 20%
1.032.435 2.5.3.4 Racing cars and go-karts ...................... 6.5%
1.032.440 2.5.3.5 For other use ....................................... 65%
C 1398
1.032.450 2.5.4 Other vehicles used:
1.032.451 2.5.4.1 For use as motor vehicle for hire:
1.032.452 2.5.4.1.1 chauffeur driven vehicles:
1.032.453 2.5.4.1.1.1 classic, vintage and veteran vehicles certified authentic by a
body approved by the Authority ........................
30%
but not less than Lm1940 per vehicle
1.032.454 2.5.4.1.1.2 limousines and faithful replicas of classic, vintage and
veteran vehicles recognised as such by the Authority ..................................................
30%
but not less than Lm1940 per vehicle
1.032.455 2.5.4.1.1.3 other .................................. 65%
but not less than Lm4200 per vehicle
1.032.456 2.5.4.1.2 self-drive vehicles intended for short term hire ..........................................
65%
but not less than Lm4200 per vehicle
1.032.457 2.5.4.1.3 self-drive vehicles intended for long term hire ...........................................
65%
but not less than Lm4200 per vehicle
1.032.458 2.5.4.1.4 other ........................................... 65%
but not less than Lm4200 per vehicle
1.032.460 2.5.4.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub- heading .................................................................
48.5% but not less than Lm3135
per vehicle
1.032.470 2.5.4.3 Taxi-cars ............................................. 65%
but not less than Lm4200 per vehicle
1.032.475 2.5.4.4 Racing cars and go-karts ...................... 6.5%
1.032.480 2.5.4.5 For other use:
C 1399
1.032.481 2.5.4.5.1 classic, vintage and veteran vehicles certified authentic by
a body approved by the Authority:
1.032.482 2.5.4.5.1.1 vehicles manufactured before or on the thirty-first of
December,
1950 ...........................................................
16.5% but not less than Lm1070
per vehicle
1.032.483 2.5.4.5.1.2 vehicles manufactured on or after the first of January, 1951,
but not after the thirty-first December, 1970
32.5% but not less than Lm2100
per vehicle
1.032.484 2.5.4.5.2 other ............................................ 65%
but not less than Lm4200 per vehicle
1.032.501 2.6 of a cylinder capacity exceeding 2000cc but not exceeding 2500cc:
1.032.502 2.6.1 Chassis fitted with engine and cab ............... 75%
1.032.505 2.6.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only
of
the driver’s cab and the bare rear platform ........... 75%
1.032.510 2.6.3 Other vehicles, new:
1.032.511 2.6.3.1 For use as motor vehicle for hire:
1.032.512 2.6.3.1.1 chauffeur driven vehicles ........... 30%
1.032.513 2.6.3.1.2 self-drive vehicles intended for
short term hire .......................................... 30%
1.032.514 2.6.3.1.3 self-drive vehicles intended for
long term hire ........................................... 75%
1.032.515 2.6.3.1.4 other ........................................... 75%
1.032.520 2.6.3.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub-
heading ................................................................. 48.5%
1.032.530 2.6.3.3 Taxi-cars ............................................. 20%
1.032.535 2.6.3.4 Racing cars and go-karts ...................... 6.5%
1.032.540 2.6.3.5 For other use ....................................... 75%
1.032.550 2.6.4 Other vehicles used:
1.032.551 2.6.4.1 For use as motor vehicle for hire:
C 1400
1.032.552 2.6.4.1.1 chauffeur driven vehicles:
1.032.553 2.6.4.1.1.1 classic, vintage and veteran vehicles certified authentic by a
body approved by the Authority ........................
30%
but not less than Lm2920 per vehicle
1.032.554 2.6.4.1.1.2 limousines and faithful replicas of classic, vintage and
veteran vehicles recognised as such by the Authority ..................................................
30%
but not less than Lm2920 per vehicle
1.032.555 2.6.4.1.1.3 other .................................. 75%
but not less than Lm7300 per vehicle
1.032.556 2.6.4.1.2 self-drive vehicles intended for short term hire ..........................................
75%
but not less than Lm7300 per vehicle
1.032.557 2.6.4.1.3 self-drive vehicles intended for long term hire ...........................................
75%
but not less than Lm7300 per vehicle
1.032.558 2.6.4.1.4 other ........................................... 75%
but not less than Lm7300 per vehicle
1.032.560 2.6.4.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub- heading .................................................................
48.5% but not less than Lm4725
per vehicle
1.032.570 2.6.4.3 Taxi-cars ............................................. 75%
but not less than Lm7300 per vehicle
1.032.575 2.6.4.4 Racing cars and go-karts ...................... 6.5%
1.032.580 2.6.4.5 For other use:
1.032.581 2.6.4.5.1 classic, vintage and veteran vehicles certified authentic by
a body approved by the Authority:
C 1401
1.032.582 2.6.4.5.1.1 vehicles manufactured before or on the thirty-first of
December,
1950 ...........................................................
16.5% but not less than Lm1610
per vehicle
1.032.583 2.6.4.5.1.2 vehicles manufactured on or after the first of January, 1951,
but not after the thirty-first December, 1970
37.5% but not less than Lm3650
per vehicle
1.032.584 2.6.4.5.2 other ............................................ 75%
but not less than Lm7300 per vehicle
1.032.601 2.7 of a cylinder capacity exceeding 2500cc but not exceeding 3000cc:
1.032.602 2.7.1 Chassis fitted with engine and cab ............... 75%
1.032.605 2.7.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only
of
the driver’s cab and the bare rear platform ........... 75%
1.032.610 2.7.3 Other vehicles, new:
1.032.611 2.7.3.1 For use as motor vehicle for hire:
1.032.612 2.7.3.1.1 chauffeur driven vehicles ........... 30%
1.032.613 2.7.3.1.2 self-drive vehicles intended for
short term hire .......................................... 30%
1.032.614 2.7.3.1.3 self-drive vehicles intended for
long term hire ........................................... 75%
1.032.615 2.7.3.1.4 other ........................................... 75%
1.032.620 2.7.3.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub-
heading ................................................................. 48.5%
1.032.630 2.7.3.3 Taxi-cars ............................................. 20%
1.032.635 2.7.3.4 Racing cars and go-karts ...................... 6.5%
1.032.640 2.7.3.5 For other use ....................................... 75%
1.032.650 2.7.4 Other vehicles used:
1.032.651 2.7.4.1 For use as motor vehicle for hire:
1.032.652 2.7.4.1.1 chauffeur driven vehicles:
C 1402
1.032.653 2.7.4.1.1.1 classic, vintage and veteran vehicles certified authentic by a
body approved by the Authority ........................
30%
but not less than Lm3360 per vehicle
1.032.654 2.7.4.1.1.2 limousines and faithful replicas of classic, vintage and
veteran vehicles recognised as such by the Authority ..................................................
30%
but not less than Lm3360 per vehicle
1.032.655 2.7.4.1.1.3 other .................................. 75%
but not less than Lm8400 per vehicle
1.032.656 2.7.4.1.2 self-drive vehicles intended for short term hire ...................................................
75%
but not less than Lm8400 per vehicle
1.032.657 2.7.4.1.3 self-drive vehicles intended for long term hire ...........................................
75%
but not less than Lm8400 per vehicle
1.032.658 2.7.4.1.4 other ........................................... 75%
but not less than Lm8400 per vehicle
1.032.660 2.7.4.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub- heading .................................................................
48.5% but not less than Lm5435
per vehicle
1.032.670 2.7.4.3 Taxi-cars ............................................. 75%
but not less than Lm8400 per vehicle
1.032.675 2.7.4.4 Racing cars and go-karts ...................... 6.5%
1.032.680 2.7.4.5 For other use:
1.032.681 2.7.4.5.1 classic, vintage and veteran vehicles certified authentic by
a body approved by the Authority:
C 1403
1.032.682 2.7.4.5.1.1 vehicles manufactured before or on the thirty-first of
December,
1950 ...........................................................
16.5% but not less than Lm1850
per vehicle
1.032.683 2.7.4.5.1.2 vehicles manufactured on or after the first of January, 1951,
but not after the thirty-first December, 1970
37.5% but not less than Lm4200
per vehicle
1.032.684 2.7.4.5.2 other ............................................ 75%
but not less than Lm8400 per vehicle
1.032.701 2.8 of a cylinder capacity exceeding 3000cc:
1.032.702 2.8.1 Chassis fitted with engine and cab ............... 75%
1.032.705 2.8.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only
of
the driver’s cab and the bare rear platform ........... 75%
1.032.710 2.8.3 Other vehicles, new:
1.032.711 2.8.3.1 For use as motor vehicle for hire:
1.032.712 2.8.3.1.1 chauffeur driven vehicles ........... 30%
1.032.713 2.8.3.1.2 self-drive vehicles intended for
short term hire .......................................... 30%
1.032.714 2.8.3.1.3 self-drive vehicles intended for
long term hire ........................................... 75%
1.032.715 2.8.3.1.4 other ........................................... 75%
1.032.720 2.8.3.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub-
heading ................................................................. 48.5%
1.032.730 2.8.3.3 Taxi-cars ............................................. 20%
1.032.735 2.8.3.4 Racing cars and go-karts ...................... 6.5%
1.032.740 2.8.3.5 For other use ....................................... 75%
1.032.750 2.8.4 Other vehicles used:
1.032.751 2.8.4.1 For use as motor vehicle for hire:
1.032.752 2.8.4.1.1 chauffeur driven vehicles:
C 1404
1.032.753 2.8.4.1.1.1 classic, vintage and veteran vehicles certified authentic by a
body approved by the Authority ........................
30%
but not less than Lm4400 per vehicle
1.032.754 2.8.4.1.1.2 limousines and faithful replicas of classic, vintage and
veteran vehicles recognised as such by the Authority ..................................................
30%
but not less than Lm4400 per vehicle
1.032.755 2.8.4.1.1.3 other .................................. 75%
but not less than Lm11000 per vehicle
1.032.756 2.8.4.1.2 self-drive vehicles intended for short term hire ..........................................
75%
but not less than Lm11000 per vehicle
1.032.757 2.8.4.1.3 self-drive vehicles intended for long term hire ...........................................
75%
but not less than Lm11000 per vehicle
1.032.758 2.8.4.1.4 other ........................................... 75%
but not less than Lm11000 per vehicle
1.032.760 2.8.4.2 Ambulances, prison vans, hearses, and light weight three-wheeled vehicles having
the characteristic of a motor vehicle of this sub- heading .................................................................
48.5% but not less than Lm7115
per vehicle
1.032.770 2.8.4.3 Taxi-cars ............................................. 75%
but not less than Lm11000 per vehicle
1.032.775 2.8.4.4 Racing cars and go-karts ...................... 6.5%
1.032.780 2.8.4.5 For other use:
1.032.781 2.8.4.5.1 classic, vintage and veteran vehicles certified authentic by
a body approved by the Authority:
C 1405
1.032.782 2.8.4.5.1.1 vehicles manufactured before or on the thirty-first of
December,
1950 ...........................................................
16.5% but not less than Lm2420
per vehicle
1.032.783 2.8.4.5.1.2 vehicles manufactured on or after the first of January, 1951,
but not after the thirty-first December, 1970
37.5% but not less than Lm5500
per vehicle
1.032.784 2.8.4.5.2 other ............................................ 75%
but not less than Lm11000 per vehicle
1.033.000 3. Electric vehicles:
1.033.010 3.1 battery driven electric vehicles ............................ 0%
1.033.020 3.2 petrol (or diesel) electric hybrid vehicles ............. 16.5%
1.034.000 4. Other:
1.034.010 4.1 Chassis fitted with engine and cab ....................... 60%
1.034.020 4.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only of the
driver's
cab and the bare rear platform .................................... 60%
1.034.030 4.3 Other:
1.034.040 4.3.1 New ............................................................. 60%
1.034.050 4.3.2 Other ........................................................... 60%
1. Dumpers designed for off-highway use:
1.041.001 1.1 Light Dumpers ..................................................... 31%
1.042.001 1.2 Other:
1.042.010 | 1.2.1 Chassis fitted with engine and cab................ | 57.5% but not less than Lm1480 per vehicle |
1.042.020 | 1.2.2 Other……………………………………… | 57.5% but not less than Lm1610 per vehicle |
2. Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
C 1406
1.043.000 2.1 g.v.w. not exceeding 5 tonnes:
1.043.001 2.1.1 Chassis fitted with engine and cab ............... 57.5%
but not less than Lm1480 per vehicle
1.043.010 2.1.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only
of the driver’s cab and the bare rear platform ............
57.5% but not less than Lm1480
per vehicle
1.043.020 2.1.3 Other:
1.043.025 2.1.3.1 New ..................................................... 57.5%
1.043.030 2.1.3.2 Other:
1.043.031 2.1.3.2.1 classic, vintage and veteran vehicles certified authentic by
a body approved by the Authority:
1.043.032 2.1.3.2.1.1 vehicles manufactured before or on the thirty-first of
December
1950 ...........................................................
10.5% but not less than
Lm270 per
vehicle
1.043.033 2.1.3.2.1.2 vehicles manufactured on or after the first of January 1951 but not
after the thirty-first of December 1970 ......
28.5% but not less than
Lm735 per
vehicle
1.043.034 2.1.3.2.2 other ........................................... 57.5%
but not less than Lm1480 per vehicle
1.044.000 2.2 g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes:
1.044.001 2.2.1 Chassis fitted with engine and cab:
1.044.010 2.2.1.1 New .................................................... 36%
1.044.020 2.2.1.2 Other ................................................... 57.5%
but not less than Lm1480 per vehicle
1.044.030 2.2.2 Other:
1.044.040 2.2.2.1 New .................................................... 57.5%
1.044.050 2.2.2.2 Other:
C 1407
1.044.051 2.2.2.2.1 classic, vintage and veteran vehicles certified authentic by
a body approved by the Authority:
1.044.052 2.2.2.2.1.1 vehicles manufactured before or on the thirty-first of
December
1950 ...........................................................
10.5% but not less than
Lm540 per vehicle
1.044.053 2.2.2.2.1.2 vehicles manufactured on or after the first of January 1951 but not
after the thirty-first of December 1970 ......
28.5% but not less than Lm1470
per vehicle
1.044.054 2.2.2.1.2 other ........................................... 57.5%
but not less than Lm2960 per vehicle
1.045.000 2.3 g.v.w. exceeding 20 tonnes:
1.045.001 2.3.1 Chassis fitted with engine and cab:
1.045.010 2.3.1.1 New .................................................... 36%
1.045.020 2.3.1.2 Other ................................................... 57.5%
but not less than Lm1890 per vehicle
1.045.030 2.3.2 Other:
1.045.040 2.3.2.1 New .................................................... 57.5%
1.045.050 2.3.2.2 Other:
1.045.051 2.3.2.2.1 classic, vintage and veteran vehicles certified authentic by
a body approved by the Authority:
1.045.052 2.3.2.2.1.1 vehicles manufactured before or on the thirty-first of
December
1950 ...........................................................
10.5% but not less than
Lm585 per vehicle
1.045.053 2.3.2.2.1.2 vehicles manufactured on or after the first of January 1951 but not
after the thirty-first of December 1970 ......
28.5% but not less than Lm1585
per vehicle
C 1408
1.045.054 2.3.2.2.2 other ........................................... 57.5%
but not less than Lm3190 per vehicle
3. Other, with spark-ignition internal combustion piston engine:
1.046.000 3.1 g.v.w. not exceeding 5 tonnes:
1.046.010 3.1.1 Chassis fitted with engine and cab .............. 57.5%
but not less than Lm1480 per vehicle
1.046.020 3.1.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only
of the driver’s cab and the bare rear platform ............
57.5% but not less than Lm1480
per vehicle
1.046.030 3.1.3 Other:
1.046.040 3.1.3.1 New .................................................... 57.5%
1.046.050 3.1.3.2 Other:
1.046.051 3.1.3.2.1 classic, vintage and veteran vehicles certified authentic by
a body approved by the Authority:
1.046.052 3.1.3.2.1.1 vehicles manufactured before or on the thirty-first of
December
1950 ...........................................................
10.5% but not less than
Lm270 per
vehicle
1.046.053 3.1.3.2.1.2 vehicles manufactured on or after the first of January 1951 but not
after the thirty-first of December 1970 ......
28.5% but not less than
Lm735 per
vehicle
1.046.054 3.1.3.2.2 other ........................................... 57.5%
but not less than Lm1480 per vehicle
1.047.000 3.2 g.v.w. exceeding 5 tonnes:
1.047.010 3.2.1 Chassis fitted with engine and cab:
1.047.020 3.2.1.1 New 36%
C 1409
1.047.030 3.2.1.2 Other ................................................... 57.5%
but not less than Lm1480 per vehicle
1.047.040 3.2.2 Other:
1.047.050 3.2.2.1 New .................................................... 57.5%
1.047.060 3.2.2.2 Other:
1.047.061 3.2.2.2.1 classic, vintage and veteran vehicles certified authentic by
a body approved by the Authority:
1.047.062 3.2.2.2.1.1 vehicles manufactured before or on the thirty-first of
December
1950 ...........................................................
10.5% but not less than
Lm540 per vehicle
1.047.063 3.2.2.2.1.2 vehicles manufactured on or after the first of January 1951 but not
after the thirty-first of December 1970 ...............
28.5% but not less than Lm1470
per vehicle
1.047.064 3.2.2.2.2 other ............................................ 57.5%
but not less than Lm2960 per vehicle
4. Other (excluding electric vehicles):
1.048.010 4.1 Chassis fitted with engine and cab ...................... 57.5%
1.048.020 4.2 Vehicles of unitary (monocoque) structure fitted with engine and a body consisting only of the
driver’s
cab and the bare platform .............................................. 57.5%
1.048.030 4.3 Other:
1.048.040 4.3.1 New ............................................................ 57.5%
1.048.050 4.3.2 Other ........................................................... 57.5%
but not less than Lm3190 per vehicle
1.049.000 5. Electric vehicles:
1.049.010 5.1 Battery driven electric vehicles ........................... 0%
1.049.020 5.2 Petrol (or diesel) electric hybrid vehicles ............ 16.5%
C 1410
87.05 | Special purpose motor vehicles, other than those | ||
principally designed for the transport of persons or | |||
goods (for example, breakdown lorries, crane lorries, | |||
fire fighting vehicles, concrete-mixer lorries, road | |||
sweeper lorries, spraying lorries, mobile workshops, | |||
1.051.000 | mobile radiological units): 1. Crane lorries ..................................................................... | 0% | |
1.052.000 | 2. Mobile drilling derricks .................................................... | 0% | |
1.053.000 | 3. Fire fighting vehicles ....................................................... | 0% | |
1.054.000 | 4. Concrete-mixer lorries ..................................................... | 0% | |
1.055.000 | 5. Other: |
1.055.010 5.1. Breakdown lorries .............................................. 0%
1.055.020 5.2. Concrete-pumping lorries ................................... 0%
1.055.030 5.3. Other .................................................................. 0%
1.061.000 1. For tractors (other than tractors of H.S. heading 87.09) .... The rates of tax
applicable in categories
1 to 4 as per H.S. Code No.
87.01
1.062.000 2. For motor vehicles for the transport of ten or more persons, including the driver ................................................
The rates of tax applicable in categories
1 to 6 as per H.S. Code No.
87.02
1.063.000 3. For motor cars and other motor vehicles principally designed for the transport of persons (other than
those of heading No. 87.02), including station wagons and racing cars .......................................................................................
The rates of tax applicable in categories
1 to 4 as
per H.S. Code No.
87.03
C 1411
1.064.000 4. For motor vehicles for the transport of goods ................... The rates of tax
applicable in categories
1 to 5 as per H.S. Code No.
87.04
1.065.000 5. For special purpose motor vehicles, other than those principally designed for the transport of persons or goods
(for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries,
mobile workshops, mobile radiological units) ....................................................................................
The rates of tax applicable in categories
1 to 5 as
per H.S. Code No.
87.05
1.081.000 1. For tractors (other than tractors of H.S. heading 87.09):
1.081.001 1.1 Motor vehicle chassis frames ............................... The rates of tax
applicable
in categories
1 to 4 as
per H.S. Code No.
87.01
1.081.010 1.2 Other parts ........................................................... 0%
1.082.000 2. For motor vehicles for the transport of ten or more persons, including the driver:
1.082.001 2.1 Motor vehicle chassis frames ............................... The rates of tax
applicable
in categories
1 to 6 as
per H.S. Code No.
87.02
1.082.010 2.2 Other parts ........................................................... 0%
1.083.000 3. For motor cars and other motor vehicles principally designed for the transport of persons (other than
those of heading No. 87.02), including station wagons and racing cars:
C 1412
1.083.001 3.1 Motor vehicle chassis frames ............................... The rates of tax
applicable in categories
1 to 4 as per H.S. Code No.
87.03
1.083.010 3.2 Other parts ........................................................... 0%
1.084.000 4. For motor vehicles for the transport of goods:
1.084.001 4.1 Motor vehicle chassis frames ............................... The rates of tax
applicable in categories
1 to 5 as per H.S. Code No.
87.04
1.084.010 4.2 Other parts ........................................................... 0%
1.085.000 5. For special purpose motor vehicles, other than those principally designed for the transport of persons or goods
(for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries,
mobile workshops, mobile radiological units):
1.085.001 5.1 Motor vehicle chassis frames ............................... The rates of tax
applicable in categories
1 to 5 as per H.S. Code No.
87.05
1.085.010 5.2 Other parts ........................................................... 0%
1.111.000 1. With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50cc:
C 1413
1.111.010 1.1 Cycles fitted with an auxiliary motor:
1.111.011 1.1.1 classic vintage and veteran vehicles certified authentic by a body approved by
the Authority:
1.111.012 1.1.1.1 manufactured before or on the thirty-
first of December 1950 ......................................... 6.5%
1.111.013 1.1.1.2 manufactured on or after the first of
January 1951 but not after the thirty-first of
December 1970 .................................................... 14.5%
1.111.014 1.1.2 other ............................................................ 28.5%
1.111.020 1.2 Other:
1.111.021 1.2.1 classic vintage and veteran vehicles certified authentic by a body approved by
the Authority:
1.111.022 1.2.1.1 manufactured before or on the thirty- first of December 1950 .........................................
6.5%
but not less than Lm11 per vehicle
1.111.023 1.2.1.2 manufactured on or after the first of January 1951 but not after the thirty-first
of December 1970 ....................................................
14.5% but not less than Lm23 per vehicle
1.111.024 1.2.2 other ............................................................ 28.5% but
not less than Lm45 per vehicle
1.112.000 2. With reciprocating internal combustion piston engine of cylinder capacity exceeding 50cc but not exceeding
250cc:
1.112.010 2.1 Cycles fitted with an auxiliary motor:
1.112.011 2.1.1 classic vintage and veteran vehicles certified authentic by a body approved by
the Authority:
1.112.012 2.1.1.1 manufactured before or on the thirty-
first of December 1950 ......................................... 6.5%
1.112.013 2.1.1.2 manufactured on or after the first of
January 1951 but not after the thirty-first of
December 1970 .................................................... 14.5%
1.112.014 2.1.2 other ............................................................ 28.5%
1.112.020 2.2 Other:
1.112.030 2.2.1 With cylinder capacity exceeding 50cc but not exceeding 125cc:
C 1414
1.112.031 2.2.1.1 classic vintage and veteran vehicles certified authentic by a body approved
by the Authority
1.112.032 2.2.1.1.1 manufactured before or on the thirty-first of December 1950 ..........................
6.5%
but not less than Lm20 per vehicle
1.112.033 2.2.1.1.2 manufactured on or after the first of January 1951 but not after the thirty-first
of December 1970 ...............................................
14.5% but not less than Lm44 per vehicle
1.112.034 2.2.1.2 other 28.5% but
not less than Lm85 per vehicle
1.112.040 2.2.2 With cylinder capacity exceeding 125cc but not 250cc:
1.112.041 2.2.2.1 classic vintage and veteran vehicles certified authentic by a body approved
by the Authority:
1.112.042 2.2.2.1.1 manufactured before or on the thirty-first of December 1950 ..........................
6.5%
but not less than Lm30 per vehicle
1.112.043 2.2.2.1.2 manufactured on or after the first of January 1951 but not after the thirty-first
of December 1970 ....................................
21%
but not less than Lm98 per vehicle
1.112.044 2.2.2.2 other ................................................... 42%
but not less than Lm195 per vehicle
1.113.000 3. With reciprocating internal combustion piston engine of cylinder capacity exceeding 250cc but not exceeding
500cc:
1.113.001 3.1 classic vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.113.002 3.1.1 manufactured before or on the thirty-first of
December 1950 ..........................................................
6.5%
but not less than Lm36 per vehicle
1.113.003 3.1.2 manufactured on or after the first of January
1951 but not after the thirty-first of December 1970 ..
21%
but not less than Lm115 per vehicle
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1.113.004 3.2 other ................................................................... 42%
but not less than Lm230 per vehicle
1.114.000 4. With reciprocating internal combustion piston engine of cylinder capacity exceeding 500cc but not exceeding
800cc:
1.114.001 4.1 classic vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.114.002 4.1.1 manufactured before or on the thirty-first of
December 1950 ..........................................................
6.5%
but not less than Lm47 per vehicle
1.114.003 4.1.2 manufactured on or after the first of January
1951 but not after the thirty-first of December 1970 ..
21%
but not less than Lm150 per vehicle
1.114.004 4.2 other ................................................................... 42%
but not less than Lm300 per vehicle
1.115.000 5. With reciprocating internal combustion piston engine of cylinder capacity exceeding 800cc:
1.115.001 5.1 classic vintage and veteran vehicles certified authentic by a body approved by the Authority:
1.115.002 5.1.1 manufactured before or on the thirty-first of
December 1950 ..........................................................
6.5%
but not less than Lm98 per vehicle
1.115.003 5.1.2 manufactured on or after the first of January
1951 but not after the thirty-first of December 1970 ..
21%
but not less than Lm315 per vehicle
1.115.004 5.2 other ................................................................... 42%
but not less than Lm630 per vehicle
1.116.000 6. Battery driven electric motorcycles ................................. 0%
1.117.000 7. Other ............................................................................... 42%
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1.141.000 1. Chassis frames for motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without
side- cars .......................................................................................
The rates of tax applicable in categories
1 to 7 as per H.S. Code No.
87.11
1.142.000 2. Invalid carriages chassis frames ....................................... The rates of tax
applicable
in H.S. Code No.
87.13
1.143.000 3. Other parts ....................................................................... 0%.".
Amendment of the Income Tax Management Act.
Cap. 372.
Amendment of article 30 of the principal Act.
PART VII
(2) The provisions of this Part shall be deemed to have come into force on the 25th November, 2003.
"Provided that in cases where there has not yet been a final decision or a final judgement, the notification of an assessment to the taxpayer after the expiration of the periods specified in this subarticle shall not constitute and shall not be deemed to have ever constituted a reason for the said assessment or notice thereof being declared prescribed, time-barred or otherwise quashed, if such assessment is delivered by not later than the
31st December, 2007:
Provided further that where such notification is not made by the 31st December, 2007 because the taxpayer could not be found or for other reasons attributable to him, such assessment
shall be deemed to have been duly notified if, not later than 31st
December 2008, the Commissioner publishes a notice in the Gazette and in one or more daily newspapers stating that such assessment has been made and inviting the taxpayer to call for it at the Department.".
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(a) paragraph (e) thereof shall be substituted by the following new paragraphs:
"(e) the notice referred to in article 43(6);
(f) the notice referred to in article 46(1) and the notice of assessment and demand in writing by the Commissioner referred to in article 46(3):"; and
(b) in the proviso thereto, for the words "referred to in paragraph (e)", there shall be substituted the words "referred to in paragraph (f)".
(a) subarticle (1) thereof shall be substituted by the following:
"(1) Where any person derives gains or profits from the transfer of property referred to in article 5(1)(a)(i) and (ii) of the Income Tax Act, he shall -
(a) where the transfer refers to an immovable property or to the undivided part of the immovable property obtained before the 25th November, 1992, by the transferor causa mortis, or in a partition of immovable property obtained by the co-partitioners causa mortis, remit to the Commissioner within fifteen days of the relative transfer a full and final payment equivalent to 7% of the consideration relating to the transfer of the property;
(b) in any other case, and irrespective of whether such gains or profits are chargeable under the provisions of that article or under any other provision of the Income Tax Acts, remit to the Commissioner within fifteen days of the relative transfer a provisional tax payment equivalent to 7% of the consideration relating to the transfer of the property or of the value of the donation:
Provided that in deeds of emphyteusis or sub- emphyteusis no account shall be taken of any yearly ground rent or sub-ground rent payable according to the
Amendment of article 40 of the principal Act.
Amendment of article 43 of the principal Act.
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deed.";
(b) in subarticle (3) thereof, for the words "The Commissioner may" there shall be substituted the words "Saving the transfer of property referred to in paragraph (a) of subarticle (1), the Commissioner may";
(c) subarticle (4) thereof shall be substituted by the following:
"(4) (a) The tax paid by a person in respect of transfers referred to in paragraph (a) of subarticle (1) hereof, shall not be available as a credit against that person’s tax liability or for a refund, as the case may be, for the relevant year of assessment. Such tax shall be separate and distinct from that paid or a payable under the provisions of article 42 and he shall not be required to declare any such income, in any return made pursuant to the Income Tax Acts.
(b) Any provisional tax paid for the purposes of paragraph (b) of subarticle (1), during or in respect of the year preceding any year of assessment, shall be set off for the purpose of collection against the tax charged in respect of the said year of assessment and if there is an excess after the aforesaid set-off has been made, such excess shall be refunded in accordance with the provisions of article 48. Such provisional tax shall be separate and distinct from that paid or payable under the provisions of article 42 except for persons who have gains or profits from immovable property falling under article 4(1)(a) of the Income Tax Act:
Provided that the tax paid and referred to in paragraph (b) of this subarticle shall not be set off or refunded as aforesaid unless the person who has paid the tax has declared the relative gains or profits from the transfer in a return of income furnished in accordance with article 10 for the year of assessment following that during which the gains or profits from the said transfer were derived.";
(d) in subarticle (5) thereof, for the words "fails to pay any provisional tax" there shall be substituted the words "fails to pay any tax or provisional tax, as the case may be,"; and
(e) in subarticle (9) thereof, for the words "provisional
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tax" wherever they appear, there shall be substituted the words
"tax or provisional tax, as the case may be,".
"(4) Where the action referred to in subarticles (2) and (3) has not been taken within the time specified therein, and such time expires on or before the 31st December 2003, then,
notwithstanding the provisions of the said subarticles, action for the payment of the said tax, additional tax, interest or penalty may be taken until the 31st December 2005.".
PART VIII
(2) The provisions of this Part shall be deemed to have come into force on 24th November, 2003.
"SECOND SCHEDULE
ALCOHOL AND ALCOHOLIC BEVERAGES
Amendment of article 44 of the principal Act.
Amendment of article 47 of the principal Act.
Amendment of Excise Duty Act.
Cap. 382.
Substitution of Second, Third and Fourth Schedules to the principal Act.
Description of excise goods | Rate of Excise Duty |
BEER If produced by small and independent breweries with an annual production not exceeding 200,000 hectolitres of beer. Products containing a mixture of beer with non-alcoholic drinks. The term 'beer' covers any product falling within Customs Tariff Heading No. 2203 or any product containing a mixture of beer with non-alcoholic drinks falling within Customs Tariff Heading No. 2206, in either case with an actual alcoholic strength by volume exceeding 0.5% vol. WINE | Lm 0.32 per hectolitre per degree Plato Lm 0.16 per hectolitre per degree Plato Lm 0.08 per hectolitre per degree Plato 0 |
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1. The term 'still wine' covers all products falling within Customs Tariff Heading Nos. 2204 and 2205, except sparkling wine as defined in paragraph 2 below:
- which have an actual alcoholic strength by volume exceeding 1.2% vol., but not exceed- ing 15% vol., provided that the alcohol con- tained in the finished product is entirely of fermented origin, or
- which have an actual alcoholic strength by volume exceeding 15% vol., and not exceeding 18% vol., provided they have been produced without any enrichment and that the alcohol contained in the finished product is entirely of fermented origin.
2. The term 'sparkling wine' covers all products falling within Customs Tariff Heading Nos. 2204.10,
2204.21.10, 2204.29.10 and 2205 and which:
- are contained in bottles with 'mushroom stoppers' held in place by ties or fastenings, or they have an excess pressure due to carbon dioxide in solution of three bar or more,
- have an actual alcoholic strength by volume exceeding 1.2% vol., but not exceeding 15% vol., provided that the alcohol contained in the finished product is entirely of fermented origin.
1. The term 'still fermented beverages' covers all prod- ucts falling within Customs Tariff Heading Nos.
2204 and 2205 but not falling under Wine above, and products falling within Customs Tariff Heading No.
2206, except other sparkling fermented beverages as defined in paragraph 2 below and any product cov- ered under Beer above:
- having an actual alcoholic strength by volume exceeding 1.2% vol., but not exceeding 10% vol.,
- having an actual alcoholic strength by volume exceeding 10% but not exceeding 15% vol., provided that the alcohol contained in the product is entirely of fermented origin.
2. The term 'sparkling fermented beverages' covers all products falling within Customs Tariff Heading No.
2206 00 30 as well as products falling within
Customs Tariff Heading Nos. 2204.10, 2204.21.10,
2204.29.10 and 2205 not mentioned under 'Wine' above which:
C 1421
- are contained in bottles with 'mushroom stoppers' held in place by ties or fastenings, or they have an excess pressure due to carbon dioxide in solution of three bar or more,
- have an actual alcoholic strength by volume exceeding 1.2% vol., but not exceeding 13% vol.,
- have an actual alcoholic strength by volume exceeding 13%, but not exceeding 15% vol., provided that the alcohol contained in the product is entirely of fermented origin.
The term 'intermediate products' covers all products of an actual alcoholic strength by volume exceeding 1.2% vol., but not exceeding 22% vol., and falling within Customs Tariff Heading Nos. 2204, 2205 and 2206 but not men- tioned under Beer or Wine or Fermented Beverages above.
NOTE: Still fermented beverages falling within the scope of paragraph 1 under Fermented Beverages which have an actual alcoholic strength exceeding 5.5% vol., and which are not entirely of fermented ori- gin, and any sparkling fermented beverages fall- ing within the scope of paragraph 2 under Fermented Beverages which have an actual alco- holic strength exceeding 8.5% vol., and which are not entirely of fermented origin are to be treated as Intermediate Products.
The term 'ethyl alcohol' covers:
- all products with an actual alcoholic strength by volume exceeding 1.2% volume which fall within Customs Tariff Heading Nos. 2207 and
2208, even when those products form part of a product which falls within another chapter of the Customs Tariff,
- products of Customs Tariff Heading Nos.
2204, 2205 and 2206 which have an actual alcoholic strength by volume exceeding 22% vol.,
- potable spirits containing products, whether in solution or not.
C 1422
The products described in this Schedule are exempt from the payment of excise duty under such conditions which the Minister may prescribe for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse:
1. | a. | when distributed in the form of alcohol which has been completely denatured to the satisfaction of the Comptroller of Customs; |
b. | when both denatured to the satisfaction of the Comptroller of Customs and used for the manufacture of any product not for human consumption; | |
c. | when used for the production of vinegar falling within Customs Tariff Heading No. 2209; | |
d. | when used for the production of medicines; | |
e. | when used for the production of flavours for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2% vol.; | |
f. | when used directly or as a constituent of semi- finished products for the production of food- stuffs, filled or otherwise, provided that in each case the alcoholic content does not exceed 8.5 litres of pure alcohol per 100 kg of the product for chocolates, and 5 litres of pure alcohol per 100 kg of the product for other products. | |
2. | a. | as samples for analysis, for necessary production tests, or for scientific purposes; |
b. | for scientific research; | |
c. | for medical purposes in hospitals and pharmacies; | |
d. | in a manufacturing process provided that the final product does not contain alcohol; | |
e. | in the manufacture of a component product which is not subject to excise duty. |
Customs
1. In the manufacture of Mineralised Methylated Spirit the denaturant should be composed of:
Base:
- 90% vol. ethanol
- 9.5% vol. wood naptha, and
- 0.5% vol. crude pyridine
To each 1,000 litres of which is added:
C 1423
- 3.75 litres of mineral naptha (petroleum oil)
and
- 1.50 ppm of methyl violet.
2. In the manufacture of Industrial Methylated Spirit the denaturant should be composed of:
Base:
- 90% vol. ethanol
- 10% vol. wood naptha
To each 1,000 litres of which is added:
- 0.5% vol. crude pyridine
3. In the manufacture of other denaturant spirits the denaturant should be composed of:
(i) when for industrial use (excluding pharmaceutical industry):
10 ppm denatonium benzoate irrespective of the alcoholic strength of the alcohol to be denatured
(ii) when for surgical or pharmaceutical use
Either:
- 90% vol ethanol
- 10% vol isopropyl alcohol
(This type of denatured alcohol is normally used in pharmaceutical industrial plants)
or:
- 95% vol ethanol
- 5% vol wood naphta
To each 100 litres of which is added
- 0.5% vol methyl salicylate
- 2.0% vol diethyl phthalate
- 2.5% castor oil
(This type of denatured alcohol is commercially referred to as Surgical Spirit)
THIRD SCHEDULE MANUFACTURED TOBACCO
Description of excise goods | Rate of Excise Duty |
Cigarettes 1. a. The following shall be deemed to be cigarettes: | 53.1% of the retail price plus Lm 6.25 per 1000 cigarettes but not less than Lm 40.75 per 1000 cigarettes |
C 1424
i. rolls of tobacco capable of being smoked as they are and which are not cigars or cigarillos within the definition of cigars or cigarillos below;
ii. rolls of tobacco which, by simple non-industrial handling, are inserted into cigarette-paper tubes;
iii. rolls of tobacco which, by simple non-industrial handling, are wrapped in cigarette paper;
b. a roll of tobacco referred to in indent i. shall, for excise duty purposes, be considered as many cig- arettes as results when dividing the length in cen- timetres of the roll (excluding filter or mouth piece) by nine, any remainder above a whole unit counting as one.
Products consisting in whole or in part of substances other than tobacco but otherwise conforming to the criteria set out in indents a. (i) to (iii) above shall be treated as cigarettes and the provisions of b. shall apply thereto.
2. For the purpose of the ad valorem duty, the retail price is the price recommended by the importer or manufacturer for the retail sale of the cigarettes; where no such price has been recommended, the retail price at which cigarettes of that description are normally sold by retail is used.
The following shall be deemed to be cigars or cigarillos if they can be smoked as they are:
i. rolls of tobacco made entirely of natural tobacco;
ii. rolls of tobacco with an outer wrapper of natural tobacco;
iii. rolls of tobacco with a threshed blend filler and with an outer wrapper of the normal colour of a cigar covering the product in full, including where appropriate the filter but not, in the case of tipped cigars, the tip, and a binder, both being of reconstituted tobacco, where the unit weight, not including the filter or mouth-piece, is not less than 1,2 g and where the wrapper is fitted in spiral form with an acute angle of at least 30° to the longitudinal axis of the cigar;
C 1425
iv. rolls of tobacco with a threshed blend filler and with an outer wrapper of the normal colour of a cigar, of reconstituted tobacco, covering the product in full, including where appropriate the filter but not, in the case of tipped cigars, the tip, where the unit weight, not including filter or mouth-piece, is not less than 2.3 g and the circumference over at least one third of the length is not less than 34 mm.
Products consisting in part of substances other than tobacco but otherwise conforming to the criteria set out in indents (i) to (iv) shall be treated as cigars and cigarillos provided they have respectively:
- a wrapper of natural tobacco, or
- a wrapper and binder of tobacco, both of reconstituted tobacco, or
- a wrapper of reconstituted tobacco.
i. tobacco which has been cut or otherwise split, twisted or pressed into blocks and is capable of being smoked without further industrial processing;
ii. tobacco refuse put up for retail sale which does not fall under Cigarettes or Cigars and Cigarillos above and which can be smoked.
Smoking tobacco as defined above in which more than
25% by weight of the tobacco particles have a cut width of less than 1mm shall be deemed to be fine-cut tobacco for the rolling of cigarettes.
Smoking tobacco in which more than 25% by weight of the tobacco particles have a cut width of more than 1mm and which was sold or intended to be sold for the rolling of cigarettes may also be deemed to be fine-cut tobacco for the rolling of cigarettes.
Products consisting in whole or in part of substances other than tobacco but otherwise conforming to the criteria set out in indents (i) and (ii) above shall be treated as smoking tobacco.
C 1426
Products containing no tobacco and used exclusively for medical purposes shall not be treated as manufactured tobacco
Manufactured tobacco denatured to the satisfaction of the Comptroller of Customs and used for industrial or horticultural purposes.
Manufactured tobacco which is destroyed under administrative supervision.
Manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality.
Manufactured tobacco which is reworked by the producer.
FOURTH SCHEDULE MINERAL OILS
Description of excise goods | Rate of Excise Duty |
Leaded petrol falling within Customs Tariff Heading Nos. 2710.00.34 and 2710.00.36 Unleaded petrol falling within Customs Tariff Heading No. 2710.00.27, 2710.00.29 and 2710.00.32 Gas oil falling within Customs Tariff Heading No. 2710.00.66, 2710.00.67 and 2710.00.68. If used in the following maritime commercial activities: Bunkering operations Conveyance of passengers and goods between shore and ocean-going vessels Dredging operations Harbour Cruises Inland Navigation between Malta and Gozo Sea farming activities Tugging activities If used for electric power generation If used for fishing purposes as laid down by Department of Fisheries Heavy fuel oil falling within Customs Tariff Heading Nos. 2710.00.74, 2710.00.76, 2710.00.77 and 2710.00.78. If used for electric power generation Liquid petroleum gas falling within Customs Tariff Heading Nos. 2711.12 to 2711.13 Methane falling within Customs Tariff Heading No. 2711.29.00 Kerosene falling within Customs Tariff Heading Nos. 2710.00.51 and 2710.00.55 If used for air navigation between Malta and Gozo: If used for heating purposes | Lm 154 per 1000 litres Lm 133 per 1000 litres Lm 102 per 1000 litres Lm 61 per 1000 litres 0 0 Lm 6 per 1000 Kgs 0 Lm 15 per 1000 Kgs Lm 15 per 1000 Kgs Lm 102 per 1000 litres Lm 31 per 1000 litres 0 |
C 1427
The term 'mineral oil' shall cover:
(a) products falling within Customs Tariff Heading
No. 2706;
(b) products falling within Customs Tariff Heading
Nos. 2707.10, 2707.20, 2707.30, 2707.50,
2707.91.00 and 2707.99 (except 2707.99.30,
2707.99.50 and 2707.99.70);
(c) products falling within Customs Tariff Heading
No. 2709;
(d) products falling within Customs Tariff Heading
No. 2710;
(e) products falling within Customs Tariff Heading No. 2711, including chemically pure methane and propane but excluding natural gas;
(f) products falling within Customs Tariff Heading
Nos. 2712.10, 2712.20, 2712.90.31, 2712.90.33,
2712.90.39, 2712.90.91 and 2712.90.99;
(g) products falling within Customs Tariff Heading No. 27.13 with the exception of resinous products, used bleaching earth, acid residues and basic residues;
(h) products falling within Customs Tariff Heading
No. 27.15;
(i) products falling within Customs Tariff Heading
No. 2901.10.10;
(j) products falling within Customs Tariff Heading
Nos. 2902.11.10, 2902.19.91, 2902.20.10,
2902.30.10, 2902.41.00, 2902.42.00, 2902.43.00 and 2902.44;
(k) products falling within Customs Tariff Heading
Nos. 3403.11.00 and 3403.19;
(l) products falling within Customs Tariff Heading
No. 3811;
(m) products falling within Customs Tariff Heading
No. 3817.
Mineral oils other than those for which a level of duty is specified above shall be subject to excise duty if intended for use, offered for sale or used as motor fuel. The rate of duty to be charged shall be fixed at the rate for the equivalent motor fuel.
In addition to the taxable products listed above, any product intended for use, offered for sale or used as motor fuel, or as additive or extender in motor fuels, shall be taxed as motor fuel.
C 1428
Mineral oils used for purposes other than as motor fuels or as heating fuels are exempt from the payment of excise duty under such conditions which the Minister may prescribe for the purpose of ensuring the correct and straight forward application of such exemptions and of preventing any evasion, avoidance or abuse.".
Amendment of Companies Act. Cap. 386.
Amendment of article 342 of the principal Act.
Amendment of article 354 of the principal Act.
Amendment of article 371 of the principal Act.
Amendment of the Value Added Tax Act.
Cap. 406.
Amendment of article 19 of the principal Act.
Substitution of article 89 of the principal Act.
PART IX
(2) The provisions of this Part shall come into force on the
24th November 2003 with respect of all amalgamations of commercial partnerships and divisions of companies occuring on or
after that date.
PART X
(2) The provisions of this Part shall be deemed to have come into force on the 1st day of January, 2004.
C 1429
substituted the following:
''Interpretation of certain contracts.
Cap. 395.
(2) Where, in the execution of a contract made before the 1st January, 2004, any goods or services are supplied on or after the 1st January,
2004, and that supply is a taxable supply, that
contract shall, for all the purposes of any law be interpreted as if the parties to that contract had agreed to a change in the consideration stipulated therein to reflect the difference between the rate of
tax at fifteen per cent applicable until the 31st
December, 2003, and the rate of eighteen per cent applicable after that date.
(3) Subarticle (2), with the application where necessary also of subarticle (1) and of articles 85 and
88, shall apply in the interpretation of contracts made between the 1st January 1995 and the 30th June 1997 and between the 1st July 1997 and the 31st December
1998 where the supply is made on or after the 1st
January 2004.
(4) Subarticles (1), (2) and (3) shall not apply -
(a) where it results from all the relevant circumstances that the consideration determined in accordance with the contract had already made provision for the said adjustment or that the parties had excluded any adjustment to the consideration on account of such difference;
C 1430
(b) where or to the extent that the supply was, in terms of the said contract due to
take place before the effective date or the 1st
January 2004, as the case may be, and the delay was due to a fault on the part of the person who makes the supply.".
The objects of this Bill are to implement various budget measures and to implement other administrative measures.
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