Value Added Tax Act (Cap. 406), article 16

Official PDF on legislation.mt

16. Every taxable person or non-taxable legal person who is not registered under this Part shall supply any such information relating to the date of the commencement or cessation of his activity, the nature of that activity and the transactions made in the course or furtherance thereof as may be prescribed. Tax period. Substituted by: X. 2003.10; XXXVIII.2024.10.

← Art. 15 Art. 17 →

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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.