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No. 1613

ACTING PRIME MINISTER

IT is notified for general information that, acting on the advice of the Prime Minister, the President of Malta has directed that the Hon. Chris Fearne, MD, FRCS(Ed), MP, Deputy Prime Minister and Minister for Health, assumes the additional duties of the Prime Minister on Wednesday 15th December, 2021, during the absence from Malta of the Hon. Robert Abela, KUOM, BA, LLD, Adv. Trib. Melit., MP.

14th December, 2021

Directors General Directors Gaz 17.12.pdf 

No. 1615

MINISTRY FOR EQUALITY, RESEARCH AND INNOVATION

Appointment of Members of the Task Force Related to the Human Trafficking Reform

It is hereby notified for general information that the Minister for Equality, Research and Innovation has approved the appointment of the members of the Task Force Related to the Human Trafficking Reform for a period of two (2) years with effect from 24th August, 2021.

Chairperson

Chief Justice Emeritus Joseph Azzopardi (appointed on 19th November, 2021)

Members

Ms Ingrid Baldacchino

Dr Ryan Pace

Mx Ruth Baldacchino

Mr Matthew Bartolo

Mr Joe Julian Farrugia

Mr Ryan Spagnol

Secretary

Dr Matthew Bondin

14th December, 2021

No. 1616

MALTA STATISTICS AUTHORITY ACT (CAP. 422)

Board of the Malta Statistics Authority

It is notified for general information that, in exercise of the powers conferred by article 5(3) of the Malta Statistics Authority Act, Cap. 422, the Minister for Finance and Employment has made the following appointments on the board of the Malta Statistics Authority:

Chairman

Prof. Albert Leone Ganado, BSc, MA DPhil (Oxon), CDip. AF

Deputy Chairman

Dr Aaron George Grech, PhD

Members

Mr Etienne Caruana, BSc (Hons), MSc

Mr Godwin Mifsud BCom (Hons), Economics MSc Economics (Essex), MA Public Policy

Dr Vincent Marmara, BSc (Hons) (Melit.), MSc (Sheff.), PhD (Stir.)

Mr Josef Vella, B. Psych

Mr. Gianluca Cutajar, CCBI, ACSI

Dr Fiona Sammut, BSc (Hons), MSc, PhD (Warw.)

Mr. Joseph Farrugia, BA (Hons) Econ., MA Marketing

These appointments remain valid for a period of three years up to 9th December, 2024.

10th December, 2021

No. 1617

NOTARIAL PROFESSION AND NOTARIAL ARCHIVES ACT (CAP. 55)

Appointment of Notary Delegate/Keeper

It is hereby notified that in exercise of the powers conferred by Section 20 of the Notarial Profession and Notarial Archives Act, the Court of Revision of Notarial Acts has appointed Notary Hans Karl Attard to be notary delegate and keeper of the Acts for Notary Pierre Attard, for the period between the 12th December, 2021 and the 19th December, 2021.

Today, the 14th December, 2021

Dr Maria Ruth Ciantar, Dip. Laws of Proc. (Melit.), LLB (Hons) (Melit.), M. Adv. (Melit.)

Deputy Registrar, Court of Revision of Notarial Acts

No. 1618

INCOME TAX MANAGEMENT ACT (CAP. 372)

Notice in terms of Article 29

In terms of the proviso to article 29(1) of the Income Tax Management Act, the Commissioner for Revenue hereby notifies the companies listed hereunder by a notice that has been issued by the Office of the Commissioner for Revenue. Thus, it is in their own interest to call at the Collection Section at Block 5, Office of the Commissioner for Revenue, Floriana, within five days of this notice to collect the mentioned notices.

17th December, 2021

No. 1619

INCOME TAX MANAGEMENT ACT (CAP. 372)

Notice in terms of Article 29

In terms of the proviso to article 29(1) of the Income Tax Management Act, the Commissioner for Revenue hereby notifies the persons listed hereunder by a notice that has been issued by the Office of the Commissioner for Revenue. Thus it is in their own interest to call at the Collection Section at Block 5, Office of the Commissioner for Revenue, Floriana, within five days of this notice to collect the mentioned notices

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17th December, 2021

No. 1620

EMERGENCY CONSERVATION ORDER

Section 58 of the Development Planning Act, 2016

The Planning Authority considers that the following property:

Nri 186 u 187, Triq il-Kbira u (garaxxijiet)

Wesgħet Ġużi Tanti;

Nru. 188 Palazzina Vincenti, Triq il-Kbira

u (garaxxijiet) Triq Ġorġ Borg Olivier

u (garaxxijiet) Wesgħet Ġużi Tanti;

Nru. 6 (u garaxxijiet) Triq Ġorġ Borg Olivier,

San Ġiljan

(see site plan on page 13,295) is of historical, architectural and contextual value such that it should be listed as a Scheduled Property in terms of Article 57 of the Development Planning Act 2016.

The Authority feels that this property is to be considered as 'heritage at risk'.  This term refers to those sites that are more at risk of being lost as a result of neglect, decay or inappropriate development.  The loss or partial loss of the property will result in the irreversible loss of cultural heritage.  Thus, the Authority is hereby issuing an Emergency Conservation Order (ECO) in respect of the above property/ies in accordance with Article 58 of the Development Planning Act 2016.

(i) The property is to be considered as Grade 1 scheduled property as per SPED paragraph 1.13 by virtue of its historical, architectural, and contextual values.

(ii) Damage, demolition, development, dumping or movement of earth or removal of stones, excavations, or alterations, including fittings and apertures, within or nearby any part of the building is prohibited.

(iii) All uses within the aforementioned property are to be covered by a valid permit from the Planning Authority.

(iv) All developments, alterations or interventions on this property, which might be permissible, must be approved in advance by the Planning Authority in consultation with the Superintendence of Cultural Heritage.

(v) The works shall be monitored by the Planning Authority and Superintendence of Cultural Heritage at the expense of the owner.

(vi) The maintenance of the said building shall be exclusively the responsibility of the owner by means of a continuous maintenance programme.

The Order shall have effect for a period of 12 months from the date of publication of this order.  In accordance with Section 58 (4) of the Act, any appeal to the Tribunal from this Emergency Conservation Order shall not stay the execution of such order.

All restoration works have to follow respective criteria established by the Council of Europe and Unesco in their Conventions, Charters and Protocols, to which Malta is signatory.

If the property is further damaged, altered, demolished or destroyed in contravention of this Order, the Authority will exercise its powers of enforcement as set out in the Development Planning Act, 2016. The Act provides for severe penalties for contraventions on Scheduled Property.

17th December, 2021

PA conservation order chart Gaz 17.12.pdf 

Nru. 1621

VALUE ADDED TAX ACT (CAP. 406)

Guidelines on Article 84 of the Value Added Tax Act – Compromise Arrangements

In conformity with article 75(2) of the Value Added Tax Act (Chapter 406, Laws of Malta), the Commissioner for Revenue notifies that with effect from the publication of this notice and until further notice, the application of compromise arrangements in terms of article 84 shall be regulated in terms of the following:

A. Compromise arrangements in terms of sub-article 84(1):

Sub-article 84(1) provides:

“Notwithstanding any other provisions of this Act, the Commissioner may, in the case of an offence under this Act, enter into an agreement in writing with the offender whereby the said offender pays a sum equivalent to the fine (multa) that may be imposed by way of penalty in accordance with this Act on the conviction of that person for the said offence, so however that where a minimum and a maximum amount is provided for in respect of the fine (multa) that may be so imposed, the sum payable pursuant to the said agreement shall be a sum equivalent to the said minimum amount increased by one half of the difference between the said minimum and maximum amounts, and upon the signing of any such agreement by the Commissioner and the offender all criminal liability of the offender under this Act with regard to the offences in relation to which the agreement has been entered shall be extinguished.".

a. The Commissioner shall only consider the application of this sub-article upon a specific request from an offender.

b. This sub-article shall not be applicable to offences falling under the following sub-articles:

76. Any person who –

(c) fails to furnish a tax return when required to do so in virtue of this Act;

(d) fails to furnish any additional return, statement or information or to produce any books, records, documents and accounts, or fails to pay any tax or administrative penalty due when required to do so in virtue of this Act or of any regulations made under this Act;

(e) supplies goods or services having failed to provide the security requested by the Commissioner under article 63(5);

77. Any person who –

(a) knowingly fails to account for any taxable supply or any intra-community acquisition made by him in the records, documents and accounts required by this Act or any regulations made under this Act;

(b) gives any return, statement or information required for any of the purposes of this Act which he knows to be incorrect or misleading in any material respect;

(c) falsifies any records, documents or accounts required to be kept under this Act or prepares or draws up or helps in the preparation or drawing up or makes use of any false records or documents;

(d) with the intent of concealing any evidence which he knows or is reasonably expected to know to be relevant for any purpose of this Act destroys, erases, damages  or  conceals  any  stored  information  or  any records, documents or accounts, or is in possession of or supplies to another person any software application that  would  erase,  destroy,  damage  or  conceal  any stored information or any such records, documents or accounts;

(g) provides an invoice or other document in respect of a supply showing tax to be chargeable on that supply in a case where he knows that no tax is chargeable or where the tax chargeable is less than that shown or otherwise knowingly adds to or includes in a price fora supply any amount purporting to represent tax which is not due or which is higher than the tax due;

(h) applies to be registered under article 11 in circumstances indicating that he knows or could with due diligence have known that he is not entitled to be so classified;

(i) being registered under article 11 and not being eligible to remain so registered does not apply for the cancellation of that registration in the manner required and within the time laid down in this Act;

(j) being registered under article 11 purports in connection with any transaction not to be so registered for the purpose of obtaining any financial gain;

(k) not being registered under article 11 purports in connection with any transaction to be so registered for the purpose of obtaining any financial gain;

(l) having added to or included in a price for goods or services supplied by him to another person any amount purporting to represent tax chargeable under this Act, knowingly fails to account for that amount in his records and  accounts  or  to  pay  that  amount  to  the Commissioner;

(m) acquires  possession  of  or  deals  with  any  goods,  or accepts the supply of any services having reason to believe that the tax on the supply of the said goods or services has been or will be evaded;

(n) supplies or offers to supply to another person goods or services the acquisition or dealing with which or the acceptance of which would render that other person guilty of an offence in virtue of paragraph (m);

(p) being a credit or financial institution which supplies money  or  grants  credit  by  way  of  a  loan  account facility or by means of any other kind of facility to a customer in connection with the supply of goods or services  by  third  parties  to  that  customer  for the construction, re-construction, repair, refurbishment or maintenance of  immovable  property  or  for fixtures related thereto,  and which effects payment for such goods  or  services  either  directly  to  the  vendor  or supplier thereof or to a third party or to the customer subject to an understanding or to an express or implied condition that the amount paid will be passed on to the said vendor or supplier, by the debit of the customer's loan  account  or  other  facility,  on  the  basis  of supporting  documents,  including  contracts,  invoices, receipts,  architects'  or  other  certificates,  or  similar documents, submitted by or on behalf of the customer or by or on behalf of suppliers, contractors or other third  parties,  and  which  fails  to  inform  the Commissioner  of  the  names  and  VAT  registration numbers  of  the  said  suppliers,  contractors  or  other third parties as aforesaid, other than the customer, to whom it has directly or indirectly made payments as specified in this paragraph, in the form required by the Commissioner,  as  well  as  of  the  amounts  of  such payments, by not later than the end of the calendar quarter immediately  following  the  calendar  quarter during  which  it  directly  or  indirectly  made  any payment as aforesaid.

79. Any person who –

(a) obstructs, hinders, impedes or does anything which is calculated to obstruct, hinder or impede, or molests or assaults the Commissioner or any person duly engaged in the exercise of any power or duty conferred or imposed on him by or under this Act;

(b) being a person in charge of any premises which the Commissioner or any person authorized by the Commissioner is empowered to enter in terms of Article 53(a) fails to allow access to the said premises to the Commissioner or authorized officer or fails to take such measures as may be reasonably required of him for the purpose of any such access or of any inspection of that premises or of any goods, assets, books, records or documents kept therein,

80.(1) The provisions of articles 18, 60 and 62 of the Customs Ordinance shall apply to this Act as if all references to duties contained in those articles were references to tax due under this Act, and any person who is in contravention of the provisions of the said articles construed as aforesaid in relation to any goods whose importation is subject to tax under this Act shall, without prejudice to any liability incurred under the said Ordinance, be guilty of an offense under this Act and shall be on conviction, be liable to a fine (multa) equivalent to three times the tax payable or to a fine (multa) of three hundred and fifty euro (€ 350), which ever shall be the greater, so however that one third of the said amount shall be deemed as a civil debt due to the Commissioner, or to imprisonment for a term not exceeding two years or to both such fine and imprisonment and the offender may be either detained or proceeded against by summons, in the same manner and form, and subject to all other provisions laid down in the Criminal Code.

c. For clarity, where a compromise agreement is entered into in a case involving endangered tax in terms of article 77, i.e. where the endangered tax amounts to more than €100, the calculation of the compromise fine shall be computed according to sub-article 84(1) plus the amount of the endangered tax multiplied by two, capped to a minimum of €1,000.

B. Compromise arrangements in terms of sub-article 84(3):

Sub-article 84(3) provides:

“Notwithstanding the provisions of sub-articles (1) and (2), the Commissioner may, in the case of an offense by any person against the provisions of articles 76 (b), 77 (e), 77 (f), and 77 (o), enter into an agreement with the offender, whereby the said offender pays to the Commissioner within fifteen days from receipt of a notice to this effect by the Commissioner the following:

(a) one hundred euro (€ 100) in the case of a first offense;

(b) two hundred euro (€ 200) in the case of a second offense;

(c) four hundred euro (€ 400) in the case of a third offense; and

(d) five hundred euro (€ 500) in the case where the offender and, or any of his employees or any other person acting on his behalf is found in default on two separate occasions within a period of six months;

and upon the payment of such fine (multa), all criminal liability under this Act with regard to the offenses in relation to which the fine (multa)has been paid, shall be extinguished.".

a. The Commissioner shall offer a compromise in terms of sub-article 84(3) prior to resorting to court action.

b. The Commissioner shall not offer a compromise in terms of sub-article 84(3) in the case of endangered tax as per article 77 (i.e. where the endangered tax is more than €100).  A request for such compromise could be considered under article 84(1).

c. A compromise agreement in terms of sub-article 84(3) can only be accepted if the relevant compromise fine is paid within fifteen days from the notification as prescribed.  If payment is not made in time, a further compromise could only be considered under sub-article 84(1).

The Commissioner for Revenue may change, amend or withdraw these guidelines at any time as necessary.

17th December, 2021

Nru. 1622

MINISTRY FOR ENERGY, ENTERPRISE AND SUSTAINABLE DEVELOPMENT

MINISTRY FOR FINANCE

Amendment to Government Notice No. 1110 of 2016

Amendment to the Scheme for Residential Households to Participate in Communal Photovoltaic Farm Systems 2016.

With reference to Government Notice No. 1110 of 2016 dated 11th of October, 2016, as amended by Government Notice No. 1056 dated 11th of September, 2018, it is hereby notified that in the section entitled “Virtual kWh generated", the words:

“The benefit shall be due to the Beneficiary personally, and in the case that the Beneficiary shall no longer be the holder of the residential account specified in the application form, such benefit shall be transferable to another residential account held in the name of the Beneficiary or to another residential account specified by the Beneficiary.

The benefit shall also be transferred 'causa mortis' to the residential account of the heirs of the Beneficiary."

are hereby replaced by the words:

“The benefit shall be due to the Beneficiary personally, provided that if the residential account specified in the application form no longer remains the Beneficiary's residential account, the Beneficiary may request that the settlement of the benefit be made to any residential account held in their own name, or be transferred to any residential account held in any third party's name, as specified by them. Proof that the residential account specified in the application form is no longer the Beneficiary's residential account shall be provided, either through showing that the residential account specified in the application form is no longer a residential account, or showing that it is now held in a third party's name.

Where a third party's residential account is specified by the Beneficiary, such disclosure of third party details shall be accompanied by a signed declaration documenting said third party's consent to this disclosure. The transfer of the benefit to a third party shall be considered to be an assignment to said third party of all rights pertinent to the Beneficiary under this Scheme.

The transfer of the settlement of the benefit shall also be requested causa mortis by the heirs of the Beneficiary, with the benefit to be settled to any residential account specified by the heirs."

17th December, 2021

No. 1623

GOLDSMITHS AND SILVERSMITHS ACT (CAP. 46)

The Director General Standards and Metrology Institute notifies that, on the date shown hereunder, the price of gold and silver on which valuations made by the Consul 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

                               17.12.2021                           €50.537                          €0.623

17th December, 2021

No. 1624

NOTICE IN TERMS OF THE PRIVATE GUARDS AND COMMUNITY OFFICERS (CAP. 389)

THE Commissioner of Police, in terms of articles 7 and 8 of the Private Guards and Community Officers Act 1996, hereby notifies that the following applications as mentioned hereunder have been received:

Application for licence of a Private Guard

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 Community Officers  Act 1996, 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.

17th December, 2021

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