Ir-rata specjali ta' taxxa ghal xoghol part time (self employed)

Il-Kummissarju tat-Taxxi Interni jfakkar li skond l-Avvi\ Legali Nru. 157 ta' l-1996, kull impjegat, pensjonant jew student li jag]mel xog]ol part-time g]al rasu (self-employed) jista' jibbenefika mir-rata spe`jali ta' taxxa ta' 15 fil-mija fuq dan ix-xog]ol part-time sa qligh massimu ta' Lm 3000. Min matul l-1998 g]amel xi xog]ol part-time li jikkwalifika ta]t dawn ir-Regoli, g]andu jag]mel il-]las tat-taxxa relattiva sa mhux aktar tard mill-15 ta' April, 1999 biex ikun jista' jgawdi minn din ir-rata spe`jali.

Il-]las, flimkien mal-formola TA22 iridu jintbag]tu fl-uffi``ji tad-Dipartiment tat-Taxxi Interni, Floriana jew Victoria, G]awdex sad-data msemmija. Min jonqos li j]allas it-taxxa ta' 15 fil-mija fi\-\mien, jitlef kull dritt li jibbenefika minn dir-rata spe`jali fuq il-qlig] mix-xog]ol part-time li jkun g]amel matul l-1998 u je]el it-taxxa normali, li tista' titla' sa 35 `ente\mu fuq kull lira. Minn din is-sena, jista' wkoll jitlef id-dritt li jimla' dikjarazzjoni biss, minflok il-prospett tat-taxxa ta' kull sena.

I\jed informazzjoni tinsab fil-ktejjeb ta' tag]rif dwar din ir-rata spe`jali fuq xog]ol part-time li jista' jinkiseb minghajr hlas mill-uffi``ji tad-Dipartiment.

The special tax rate for part time self employed

The Commissioner of Inland Revenue would like to remind all full-time employees, pensioners and students doing part-time self-employment that according to Legal Notice No. 157 of 1996, they may avail themselves of the special fixed rate of 15% up to a maximum of Lm3000 part-time income. Part-time self-employed persons qualifying under the Part-time Rules are to make the relative payment in respect of their part-time income for 1998 by not later than 15^th April 1999.

The payment, accompanied by form TA22, is to be sent to the offices 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 income performed in 1998 subject to tax at the normal rates, which may reach 35%. Such individuals may also, as from this year, lose the right to file a declaration form instead of the annual income tax return.

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