Income Tax Act (Cap. 123)

Income Tax Act (Cap. 123), article 69

Official PDF on legislation.mt

69. Where any person fails to deduct and pay tax in accordance with the provisions of article 62, 67 and 67A, the provisions o f article 73(4) and the provisions of article 40(1) of the Income Tax Management Act shall mutatis mutandis apply. Chargeability of administrators, etc. Amended by: XLIX. 1975.10. Renumbered by: XVII. 1994.2. Amended by: IX.1999.14; XIII. 2004.56.

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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.