Income Tax Management Act (Cap. 372)

Income Tax Management Act (Cap. 372), article 9

Official PDF on legislation.mt

9. Every person answerable under the Income Tax Acts for the payment of tax on behalf of another person may retain out o f 8 CAP. 372.] INCOME TAX MANAGEMENT any money coming to his hands on behalf of such other person so much thereof as shall be sufficient to pay such tax, and shall be and is hereby indemnified against any person whatsoever for all payments made by him in pursuance and in virtue of the Income Tax Acts. PART IV Returns Return of income. Substituted by: IX. 1999.2. Amended by: IV . 2011.56; VII.2018.54; VII.2019.46.

Have a question about the law?

The assistant answers from the same library and names the article it relies on.

Ask Margos AI →

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.