Ir-rata specjali ta' taxxa fuq xoghol "part time"

Il-Kummissarju tat-TaxxiInterni jfakkar li, skond l-Avviz Legali Nru 157 ta' l-1996, kull impjegat'full-time', pensjonant jew student li jaghmel xoghol 'part-time' ghal rasu (self-employed)jista' jibbenefika mir-rata specjali ta' taxxa ta' 15 fil-mija fuq danix-xoghol 'part-time' sa qligh massimu ta' Lm3000. Min matul l-1997 ghamel xixoghol 'part-time' li jikkwalifika taht dawn ir-Regoli ghandu jaghmel il-hlastat-taxxa relattiva sa mhux aktar tard mill-15 ta' Frar, 1998 biex ikun jista'jgawdi minn din ir-rata specjali.

Il-hlas flimkien mal-formola TA22 ghandu jintbaghat fl-ufficcjutad-Dipartiment tat-Taxxi Interni, Floriana jew Victoria, Ghawdex, sad-datamsemmija. Min jonqos li jhallas it-taxxa ta' 15 fil-mija fiz-zmien jitlefkull dritt li jibbenefika minn dir-rata fuq il-qliegh mix-xoghol 'part-time' lijkun ghamel matul l-1997 u jehel it-taxxa normali li tista' titla' sa 35 centezmu fuq kull lira.

Izjed taghrif jinsab fil-ktejjeb ta' taghrif dwar din ir-rataspecjali fuq xoghol 'part-time' li jista' jinkiseb b'xejn mill-ufficcjitad-Dipartiment.

ENGLISH TRANSLATION

Special fixed rate for part time work

The Commissioner of Inland Revenue would like to remind allfull-time employees, pensioners and students doing part-time self-employmentthat according to Legal Notice No. 157 of 1996 they may avail themselves of thespecial fixed rate of 15% up to a maximum of Lm3000 part-time income. Part-timeself-employed persons qualifying under the part-time Rules are to make therelative payment in respect of their part-time income for 1997 by not laterthan 15th February, 1998.

The Payment, accompanied by form TA22, is to be sent to theoffices of the Department of Inland Revenue, Floriana or Victoria, Gozo.Failure to pay the 15% tax by the due date will render the part-time incomeperformed in 1997 subject to tax at the normal rates, which may reach 35%.

Further information may be found in theinformation booklet regarding the fixed tax rate on part-time work and whichcan be obtained free of charge from the offices of the Department.