Income Tax Act (Cap. 123)
Income Tax Act (Cap. 123), article 22B
22B. * The Minister responsible for finance may make regulations
for the charging and levying on an elective basis of a tax higher
than that established in relation to the profits of Malta entities as
defined in such regulations, and may, in particular, by such
regulations, provide for:
(a) the scope, applicability and amount of such tax;
(b)
manner in which the tax due under this article shall be
calculated, paid and collected and the obligations in
respect of the payment of such tax; and
(c) such other conditions and consequences in relation to the
application of such tax.
Profits from
production of
petroleum.
Added by:
V.1958.4.
Amended by:
XV.1958.2;
XXV.1962.2,4;
L.N. 4 of 1963;
L.N. 46 of 1965;
VIII.1969.5;
X.1977.3;
XXVIII.1978.7;
XXXVI. 1990.6.
Renumbered by:
XVII. 1994.2.
Amended by:
XX.1996.9.
Substituted by:
IV. 2011.13.
Cap. 156.
Cap. 535.
S.L. 156.01
Text read from the consolidated PDF published by Legislation Malta. Tables, figures and marginal notes may be incomplete or out of place: the official PDF is authoritative. General information, not legal, tax or accounting advice.