Government Notices published in Govt. Gazette No. 20,232 of 16th July 2018

IT is hereby notified that in accordance with Article 29 (1) of the Ġieħ ir-Repubblika Act, the President of Malta, acting on the advice of the Prime Minister, has approved the recognition of the conferment of the honour Ordine al Merito della Republica Italiana by the Italian Government on Mr Anthony Miceli Demajo.

IT is hereby notified for general information that the President of Malta, acting on the advice of the Prime Minister, in accordance with the provisions of Article 109 of the Constitution, has approved the appointment of Mr Louis P. Naudi as Chairperson, Ms Mary-Lourdes Grech as Deputy Chairperson, and Mr Vincent Piccinino, Mr Carmel Herrera and Dr Franco Masini as Members of the Public Service Commission for the period from 18th July, 2019, up to 17th July, 2022.

THE President of Malta has been pleased to approve the retirement of Lieutenant Pierre Vella from the Armed Forces of Malta Regular Reserve of Officers, with effect from Sunday, 21st July, 2019.

IT is notified for general information that the following Acts are published in the Supplement to this Gazette:

Act No. XXII of 2019 entitled the Animal Welfare (Amendment) Act, 2019; and

Act No. XXIII of 2019 entitled the Minor Protection (Alternative Care) Act, 2019.

IT is notified for general information that the following Legal Notices were published in the Supplement to the Government Gazette No. 20,228 of the 9th July, 2019 and No. 20,231 of the 12th July, 2019, respectively.

L.N. 155 of 2019: Value Added Tax Act (Cap. 406); Value Added Tax Act (Fifth Schedule) (Amendment) Regulations, 2019.

L.N. 156 of 2019: Regulator for Energy and Water Services Act (Cap. 545); Maintenance of Minimum Stocks of Crude Oil and, or Petroleum Products (Amendment) Regulations, 2019.

L.N. 157 of 2019: Public Administration Act (Cap. 595); Commencement Notice.

L.N. 158 of 2019: Companies Act (Cap. 386); Companies Act (Register of Beneficial Owners) (Amendment) Regulations, 2019.

L.N. 159 of 2019: Income Tax Act (Cap. 123); European Union Tax Dispute Resolution Mechanisms Directive Implementation Regulations, 2019.

L.N. 160 of 2019: Periti Act (Cap. 390); Mutual Recognition of Qualifications of Perit (Amendment) Regulations, 2019.

L.N. 161 of 2019: Animal Welfare Act (Cap. 439); Use of Karozzini Regulations, 2019.

L.N. 162 of 2019: Environment Protection Act (Cap. 549); Establishment of the Park Nazzjonali tal-Inwadar (Amendment) Regulations, 2019.

L.N. 163 of 2019: Pesticides Control Act (Cap. 430); Sustainable Use of Pesticides Regulations (Amendment) 2019.

L.N. 164 of 2019: Environment Protection Act (Cap. 549); Flora, Fauna and Natural Habitats Protection (Amendment) Regulations, 2019.

Delegation for the Approval of postage stamp issues and the formulation of a programmein respect of postage stamp Issues

IT is notified for general information that by the powers of the Postal Services Act (Cap. 254), the Parliamentary Secretary for Financial Services, Digital Economy and Innovation has delegated Mr Vincent Muscat, Permanent Secretary, Financial Services and Identity, to approve postage stamp issues and the formulation of a programme in respect of postage stamp issues.

This is for a period of two years with effect from 9th July, 2019.

Notice in terms of Article 29(1) and Article 73(2)

IN terms of the proviso to article 29(1) of the Income Tax Management Act and/or article 73(2) of the Value Added Tax Act, the Commissioner for Revenue hereby notifies the persons/companies listed hereunder to call at the Tax Audits Section/Tax Compliance Unit at Block 4 of the Inland Revenue Department, Floriana, within thirty days of this notice to collect the notices made on such persons/companies.

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Guidelines on item 5, Part Two of the Fifth Schedule to the Value Added

Tax Act – Sports

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 5 of Part Two of the Fifth Schedule to the Value Added Tax Act exempts from VAT without the right of deduction of input VAT:

"The supply by non-profit making organisations of such services related to sport or physical recreation and provided to persons taking part in sport or physical education as may be approved by the Minister."

This provision implements article 132.1(m) of Council Directive 2006/112/EC of 28th November, 2006, on the common system of value added tax which provides that Member States shall exempt without the right of deduction of input VAT "the supply of certain services closely linked to sport or physical education by non-profit-making organisations to persons taking part in sport or physical education".

For the purpose of applying the exemption, this is deemed to be applicable where:

1. The service provider is a "non-profit making organisation".  For the purposes of the VAT Act, a non-profit making organisation is an entity as defined under item 5, Part Five, Fifth Schedule to the VAT Act.

2. The exemption applies only to such services that are closely linked to sport or physical education and where the services are provided to the person taking part in sport or physical education.

The Commissioner for Revenue reserves the right to substitute, alter or withdraw these guidelines at any time as may be necessary.

Guidelines on item 11(4), Part Two of the Fifth Schedule to the Value Added

Tax Act – Welfare 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:

Item 11(4) of Part Two of the Fifth Schedule to the Value Added Tax Act exempts from VAT without the right of deduction of input VAT:

"The supply of welfare services, including services supplied by homes for the elderly, and services for the protection and care of children and young people, supplied by any government institution or by any institution or organisation recognised by the Commissioner as a non-profit making institution or approved by the Minister for the purpose of this paragraph as any institution whose activities fall within the social and welfare policy of the government."

The exemption is applicable for those welfare services which are rendered by the service providers falling under the following categories:

1. "Government institution" is an entity which is part of a public authority as defined under article 2 of the VAT Act;

2. "Institution or organisation recognised by the Commissioner as a non-profit making institution" shall be an institution or organisation as defined under item 5, Part Five, Fifth Schedule to the VAT Act; and

3. "Institution or organisation approved by the Minister for the purpose of this paragraph as any institution whose activities fall within the social and welfare policy of government" shall be an entity that is aligned with the legal requirements determined by the relevant competent authorities to render such services.

The Commissioner for Revenue reserves the right to substitute, alter or withdraw these guidelines at any time as may be necessary.

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 Dr Petra Burlò to be Notary delegate and keeper of the Acts for Notary Dr Christina Maria Grima Tabone for the period between the 15th July, 2019, and the 19th July, 2019.

Today, the 12th day of July, 2019

JANET CALLEJA

Deputy Registrar, Court of Revision of Notarial Acts

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 Dr Mary Grech Pace to be Notary delegate and keeper of the Acts for Notary Dr Julian Grech for the period between the 18th July, 2019, and the 31st December, 2019.

Today, the 12th day of July, 2019

JANET CALLEJA

Deputy Registrar, Court of Revision of Notarial Acts

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 Dr Daniela Chetcuti to be Notary delegate and keeper of the Acts for Notary Dr Mary Grech Pace for the period between the 5th July, 2019, and the 8th July, 2019.

Today, the 12th day of July, 2019

JANET CALLEJA

Deputy Registrar, Court of Revision of Notarial Acts

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 Dr Daniela Chetcuti to be Notary delegate and keeper of the Acts for Notary Dr Mary Grech Pace for the period between the 10th July, 2019, and the 17th July, 2019.

Today, the 12th day of July, 2019

JANET CALLEJA

Deputy Registrar, Court of Revision of Notarial Acts

IT is hereby notified for general information that the following person has been appointed Deputy Executive Secretary of that Local Council for a period from 1st July, 2019:

Local CouncilDeputy Executive Secretary

Żebbuġ                      Ryan Debrincat

IT is hereby notified for general information that the following person has been appointed Deputy Executive Secretary of that Local Council for a period from 14th August, 2019:

Local CouncilDeputy Executive Secretary

Kalkara                           Duncan Hall

IT is hereby notified for general information that the following person has been appointed Deputy Executive Secretary of that Local Council between 28th July, 2019, and 4th August, 2019:

Local CouncilDeputy Executive Secretary

Xagħra                            Marion Attard

THE Commissioner of Inland Revenue 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: