Government Notices published in Govt. Gazette No. 19,904 of 21 November 2017

No. 1291
 
APPOINTMENT OF ACTING DIRECTOR
(SOCIAL WELFARE STANDARDS)
 
THE Permanent Secretary in the Ministry for the Family, Children’ s Rights and Social Solidarity has approved the following acting appointment:
                                                                                               
NAME
POST
DEPARTMENT
DATE
Ms Rita Calleja
Director          
Social Welfare Standards
22.11 - 25.11.2017
 
21st November, 2017
 


No. 1292

HONORARY CONSUL
OF CROATIA IN MALTA

IT is hereby notified for general information that the Government of Croatia has appointed Dr Juliana Scerri Ferrante as Honorary Consul for Croatia in Malta.

The Consulate is situated at:

20/1 Triq ir-Repubblika
Valletta VLT 1111

Telephone Number: 2741 5385
Mobile No: 9949 8089
Fax: 2122 8360

Email: (consul@croatianconsulatemalta.com)
   (jsflegal@gmail.com)

21st November, 2017



No. 1293

VALUE ADDED TAX
(CAP. 406)

Guidelines on Item 9 of Part Two
of the Fifth Schedule to the Value
Added Tax Act

THE Commissioner for Revenue notifies that, in conformity with article 75(2) of the Value Added Tax Act (Cap. 406, Laws of Malta), the following guidelines shall apply:
Legal basis for these guidelines

Item 9 of Part Two of the Fifth Schedule to the Value Added Tax Act exempts from VAT “Government lotto and lotteries, the supply of agency services related thereto, and such other supplies related to gambling as may be approved by the Minister”.

This provision implements Article 135(1)(i) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax which provides that Member States shall exempt without a right of deduction of input VAT “betting, lotteries and other forms of gambling, subject to the conditions and limitations laid down by each Member State”.

This guideline identifies those supplies related to gambling which, when supplied in Malta in terms of Part Two of the Third Schedule to the Value Added Tax Act, shall be treated as exempt without credit.

Supplies related to gambling

With effect from 1st January, 2018, the supplies related to gambling approved by the Minister for the purposes of Item 9 of Part Two of the Fifth Schedule to the Value Added Tax Act, and which (in addition to Government lotto and lotteries and the supply of agency services related thereto), shall therefore be exempt without credit for Malta VAT purposes, are the following:

i. The provision of any facilities for the placing of bets and wagers, including the services of book makers, betting exchanges and any equivalent facilities. The ‘placing of bets and wagers’ refers to gambling on the outcome of an event, which outcome is unknown at the time of the placing of the bet or wager.

The term ‘event’ includes, but is not limited to: a sporting event, both real life or virtual; a competition; a lottery; the performance of an index; and a natural phenomenon.

For the purposes of this guideline, ‘placing of bets and wagers’ shall exclude gambling on the outcome of: (a) casino-type table games such as blackjack, poker and roulette; and (b) any games of chance, the outcome of which is determined by a random generator.

ii. The granting of the right to participate in a lotto or lottery, including Grand Lottery, Super 5, scratch cards, keno and any other lottery-type games;

iii. The granting of the right to participate in a bingo game;

iv. The provision to players of devices or equipment for the playing of casino-type games of chance, the outcome of which is determined by a random generator, including tables for the playing of roulette, blackjack, baccarat, poker when played against the house, and slot machines.
 
The terms “devices or equipment” refers to game tables, machines and other similar objects which are physically located in such premises or location, including a studio, which is licensed, or otherwise recognised, by the Malta Gaming Authority, whether accessed by the player physically or remotely.

For the avoidance of doubt, “devices or equipment” excludes “amusement machines” as defined in Chapter 438 of the Laws of Malta, and “remote gaming equipment” as defined in S.L. 438.04; and

v. Supplies which are strictly required, related and essential to, and which form part of an underlying gambling or betting transaction falling within paragraphs (i) - (iv) above, as shall from time to time be determined by the Malta Gaming Authority.

The Commissioner may substitute, alter or withdraw these guidelines at any time.

21st November, 2017




No. 1294

VALUE ADDED TAX
(CAP. 406)

Guidelines for the Determination of the Taxable Value of Gambling and Betting Services

THE Commissioner for Revenue notifies that, in conformity with article 75(2) of the Value Added Tax Act (Cap. 406, Laws of Malta), the following guidelines shall apply:

Legal basis for these guidelines

This document provides guidance, for the purposes of article 18 and the Seventh Schedule of the Value Added Tax Act, on the determination of the taxable value of gambling and betting services that fall within the scope of article 4 of the Value Added Tax Act and which are not exempt pursuant to item 9 of Part Two of the Fifth Schedule of the Value Added Tax Act.

In terms of item 1 of the Seventh Schedule to the Value Added Tax Act: “…the taxable value of a supply shall be the total value of the consideration paid or payable to the supplier by the purchaser, the customer or any other person for the supply, including any subsidy directly linked to the provision of that supply, but excluding the value added tax chargeable under this Act on that supply.”

1. Taxable value of gambling and betting services

1.1 Consideration

For the purposes of determining the taxable value of gambling and betting services that fall within the scope of article 4 of the Value Added Tax Act, the term “consideration” shall be construed as follows:

(i) Where the supplier receives a commission or participation fee (typically referred to as the ‘rake’), the said commission or fee (including when the commission/fee is settled using bonus credit) shall be regarded as the consideration for the service, which shall be deemed to be inclusive of the VAT chargeable under the Value Added Tax Act. 

(ii) In all other cases, the consideration received by the operator shall, for the purposes of determining the taxable value, be an amount equivalent to the revenue of the supplier, i.e. the total stakes/bets placed by players (including bets placed using bonus credit) less the winnings and other amounts paid out to players in connection with that bet (including bonus credit comprised within the bets placed - refer to section 1.2(ii) below). The consideration determined as aforesaid shall be deemed to be inclusive of the VAT chargeable under the Value Added Tax Act.

1.2 Exclusions

(i) Any amount of the commission or fee received by a supplier, or of the stakes/bets placed by the player, in relation to supplies which fall within the scope of article 4 of the Value Added Tax Act, which is immediately allocated by the supplier to a jackpot pool is to be deducted for the purposes of determining the taxable value.

(ii) Bonuses and other incentives which are provided by the supplier are considered to constitute a rebate or price reduction allowed by the supplier to the customer in terms of item 3 of the Seventh Schedule of the Value Added Tax Act, and as such should be excluded from the taxable value of the supply when such bonuses have been included within the consideration received by the supplier for the purposes of 1.1 above, by the aggregation of the amount of that bonus to the winnings and other amounts paid out to players in connection with that bet.

2. Periodic determination of the taxable value

In principle, the taxable value of a supply is to be determined on a transaction per transaction basis. However, the VAT Department acknowledges the particular nature of gambling and betting services, and the practical difficulties that could arise in the application of this principle. The taxable value of those gambling and betting services falling within the scope of article 4 of the Value Added Tax Act shall be determined on the last day of a given tax period, by reference to the aggregate taxable value of transactions during that tax period.

In other words:

(i) Where the supplier receives a commission or participation fee, the taxable value shall be the overall result of the commissions or fees from supplies falling within the scope of article 4 of the Value Added Tax Act generated during a VAT period, less any permitted deductions for that same period, as determined in accordance with section 1 above;

(ii) In all other cases, the taxable value shall be the revenue of the supplier determined in accordance with section 1.1(ii) above deriving from supplies falling within the scope of article 4 of the Value Added Tax Act generated during a VAT period, less any permitted deductions for that same period, as determined in accordance with sections 1.1(ii) and 1.2 above.

Should, in a given VAT period, the taxable value determined pursuant to these guidelines result in a negative figure, that negative amount shall be carried forward to the subsequent VAT period or periods in succession and offset against the taxable value as determined pursuant to these guidelines for the subsequent VAT period or periods in succession. For the avoidance of doubt, a negative figure shall in no way be construed as an entitlement of the supplier to any refund of, or adjustment to, output VAT paid, or reported, in any prior period.

3. Issuance of fiscal receipts

A person who makes supplies of gambling and betting services that fall within the scope of article 4 of the Value Added Tax Act and which are not exempt pursuant to item 9 of Part Two of the Fifth Schedule to the Value Added Tax Act is exempt from the obligation to issue fiscal receipts in terms of article 51 and the Thirteenth Schedule to the Value Added Tax Act.

These guidelines shall be applicable to the determination of the taxable value of gambling and betting services as from 1st January, 2018, and are restricted to the determination of the taxable value for the purposes of the Value Added Tax Act.

The Commissioner may substitute, alter or withdraw these guidelines at any time.

21st November, 2017



No. 1295

ENVIRONMENT AND RESOURCES AUTHORITY

Notification of Exemption from Environmental Planning Statement

IN conformity with Regulation 3(8) of the Environmental Impact Assessment Regulations, 2007 (S.L. 549.46) with respect to the application mentioned hereunder, the Environment and Resources Authority has determined that the proposal is unlikely to result in environmental impacts that can be effectively addressed in an Environmental Impact Assessment.  Therefore, the Director of Environment and Resourses agrees that the proposal does not require the preparation of an Environmental Planning Statement (EPS).  This is without prejudice to the environmental obligations being specified in the proposed project conditions.

The Project Description Statement (PDS) presented as part of the application has considered the environmental issues in a sufficient manner such that the preparation of an EPS would not add any new information and the Environment and Resources Authority has all the necessary information to determine the application, as concluded in the project screening according to Schedule IB of the same Regulations.

A detailed justification is presented below:

Reference Number: PA 03862/16 (EA 00017/17)
Location: Mġarr Harbour, Mġarr Marina, Triq Martino Garces, Għajnsielem, Gozo
Proposal: Refurbishment and repairing of quayside structures, including slipways, installation of additional moorings, and dredging operations to facilitate such increased mooring.

The following potential environmental impacts were identified and mitigation measures proposed in the Project Description Statement (PDS). The PDS and the justification for exemption from carrying out an Environmental Impact Assessment (EIA) were submitted to the Environment and Resources Authority on the 25th August, 2017 and 17th October, 2017, respectively.
 
 
Potential Impact
Remarks on mitigation measures, etc.
Air quality, noise and vibrations
During construction, noise, vibrations and fugitive dust from site clearance, excavation, and construction is expected.  No significant impact is envisaged given the scale of the proposed project and as long as the Environmental Management Construction Site Regulations (S.L 552.09) are adhered to.  The operational phase of the project is not likely to result in high traffic volumes.
Waste management
The amount of construction waste likely to be generated by the project during construction is not likely to be significant, considering the nature of the project, and that any possible impacts during construction may be sufficiently mitigated through the provisions laid down in the Environmental Management Construction Site Regulations, 2007 (S.L. 552.09).  The project also requires extensive dredging of the Mġarr Marina, which will generate both hazardous and non-hazardous waste.  As long as the management of this waste follows the required legislation, the impact is not considered to be significant.
 
Municipal waste will be generated during operation, but this can be absorbed by the existing national waste management mechanisms.  Compliance with the relevant waste management regulations and the adoption of best practice in relation to operational waste management will ensure minimisation of waste.
Coastal Water quality
A combination of standard design-based and operational measures should be sufficient to ensure that there are no risks of contamination of land or water from the release of pollutants. It is envisaged that such measures will be duly factored directly into the permitting mechanism.  In this instance, the impact is not considered to be significant.
Impact on the seabed and its ecology
The disturbance of the contaminated seabed material during dredging has the potential to negatively impact water quality and the surrounding ecology. Operational contamination may also occur due to the increased number of vessels (57) using the harbour.
 
An ecological report for the project showed that dredging is not expected to cause any significant impact as long as the required legislation is followed. Operationally, any impacts are unlikely to be significant given that the area is already characterised by port related activities and as long as the operations follow the requirements set in the environmental permit.    
 
Notwithstanding the above, the Environment and Resources Authority reserves the right to request the applicant to submit additional information as may be necessary to inform the decision making process. 
 
21st November, 2017
 
 
 
No. 1296
 
NOTICE IN TERMS OF THE PRIVATE GUARDS
 AND LOCAL WARDENS ACT, 1996
(ACT nO. XIII OF 1996)
 
THE Commissioner of Police, in terms of articles 7 and 8 of the Private Guards and Local Wardens Act, 1996, hereby notifies that the following applications as mentioned hereunder have been received:
 
Application for licence of Private Guard                  
 
Name and Surname
Identity Card No.
Address
Sasa Mijatovic
164875A
 
Morning Mist Crt, Flat 8, Triq Massimiljanu Kolbe, San Pawl il-Baħar
 
Any person may, within one month from the publication of this notice, object in writing to the Commissioner about the issue of the above licences on any of the grounds listed in section 10 of the Private Guards and Local Wardens Act, which are:
(a) where the applicant or any officer of the applicant or any person who has an effective control of the services to be provided by the applicant.
 
(i) has been convicted in Malta or elsewhere of any crime against the safety of the state, or of any crime of voluntary harm or injury to any person or any crime against property or public trust or any other serious crime; or
 
(ii) has been declared bankrupt or his financial position is precarious or otherwise renders the applicant unsuitable; or 
 
(iii) has been discharged from the police or armed forces or the prison services because of any offence or other misbehaviour; or
 
(iv) is a public officer or a member of the police or armed forces or the prison services; or
 
(b) when information is available which is in the public interest; or
 
(c) where the applicant does not possess the necessary qualifications as may be prescribed by or under the Act.
 
21st November, 2017
 
 
 
No. 1297
 
GOLDSMITHS AND
SILVERSMITHS
ACT
(CAP. 46)
 
THE Commissioner of Inland Revenue notifies that, on the date shown hereunder, the price of gold and silver on which valuations made by the Consuls for Goldsmiths and Silversmiths are based has been fixed for the purposes of article 14 of the said Act as follows:
 
                                    Date                              Pure Gold                     Pure Silver
                                                                             Grams                           Grams
                                       
                               21.11.2017                          € 35.267                          €0.495
 
21st November, 2017