Value Added Tax Act (Cap. 406), article 26

Official PDF on legislation.mt

26. A claim for a refund referred to in article 25 shall be made on such form as the Minister may by regulations prescribe and s hall be made within such time, be accompanied by such documents and information and be subject to such limitations and conditions as may be prescribed. PART V Returns, Assessments, Penalties and Appeals Tax returns. Amended by: X. 2003.11; V . 2012.62; XII. 2014.78; XXXVIII.2024.11; IX.2025.66.

← Art. 25 Art. 27 →

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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.