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