Income Tax Act (Cap. 123)
Income Tax Act (Cap. 123), article 64
64.
Where the presumption referred to in article 63 applies:
(a) a recipient of a dividend shall not be obliged to
disclose the dividend in any return made pursuant to
the provisions of this Act; and
(b) subject to the provisions of article 65, no person shall
be charged to further tax under this Act in respect of
the dividend.
Option for
recipient to
declare.
Added by:
XVII. 1994.26.
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.