Income Tax Management Act (Cap. 372), article 22

22. (1) In this article the expression "individual to whom this article applies" means an indivi dual who is not domiciled in Ma lta or who, if so domiciled, is not ordinarily resident therein. (2) Where any person employs in Malta an individual to whom this article applies and who is or is likely to be chargeable w ith tax under the provisions of the Inco me Tax Acts, he shall give noti ce in writing to the Commissioner not later than three months after t he date of the commencement of such employment, stating the full name and address of such individual, the date of commencement and the terms of employment. (3) Any person ceasing to emplo y in Malta an individual to whom this article applies and who is or is likely to be chargea ble with tax under the Income Tax Acts, shall give notice in writin g to the Commissioner not less than one month before such individual ceases to be employed by him in Malta stating the name and address of the individual and the expected date of cessation: Provided that the Commissioner may accept such shorter notice as he may deem reasonable. (4) Any person who employs in Malta an individual to whom this article applies and who is to the knowledge of such person about to leave or intending to leave Malta on termination of hi s employment with such person shall give notice in writing to the Commissioner of the e xpected date of departu re of such individu al. Such notice shall be given not less than one month before the expected date of departure: Provided that the Commissioner may accept such shorter notice as he may deem reasonable. (5) Where any person in his capacity as employer of an individual hereinafter mentioned has in his possession any moni es which whatsoever are or may be p ayable to or for the benefit of an individual to whom thi s article applies an d who has ceased or i s about to cease to be employed by such person in Malta, he shall not without the permission of the Commissioner, notwithstanding the provisions of any other law, pay any part of such monies to or for the benefit of such individual until the expiry of thirty days after the receipt by the Commissioner of such notice as is required t o be given under sub-article (4). ( 6 ) T h e C om mi s s i o ne r ma y b y n ot i c e in w r i t in g wh e n e ve r h e thinks fit declare any person who employs in Malta an individua l to whom this article applies, being an individual who is or is lik ely to be chargeable with tax under the Income Tax Acts, to be the representative taxpayer of such individual, and the person so declared shall be the representative taxpayer of such individua l for the purposes of the Income Tax Ac ts and may be required to pay any tax due by such individual from property or monies, includi ng pension, salary, wages or any remuneration which may be due by him to such individual and, in default, such payment shall, notwithstanding the provisions of any other law, be recoverable from the representative taxpayer so declared by the Commissioner INCOME TAX MANAGEMENT [CAP. 372. 23 in the manner provided in Part VII of this Act. (7) Any notice to be given to the Commissioner in accordance with the provisions of this article shall be given in addition to any other notice to be given under article 23. (8) Where services are rendered in Malta for any person resident in Malta by an individual who does not have an employe r in Malta the foregoing provisions of this article shall apply t o such resident person in the same manne r as if he were the employer o f the said individual. Payment by deduction at source from certain income. Amended by: V . 1998.5; IX. 1999.4; II. 2003.44; II. 2004.49; L.N. 425 of 2007; IV . 2011.60; VII.2018.57. Cap. 123.