Government Notices published in Government Gazette No. 21,153 of 21st November 2023

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

Bill No. 74 entitled the Employment and Industrial Relations (Amendment) Act, 2023.

Maritime Safety and Pollution Prevention Committee

IT is notified for general information that the Minister for Transport, Infrastructure and Capital Projects has approved the appointment of Mr Godwin Mifsud, Permanent Secretary in the Ministry for Transport, Infrastructure and Capital Projects, as Chairperson of the Maritime Safety and Pollution Prevention Committee, established according to Regulation 20 of the Vessel Traffic Monitoring and Reporting Requirements Regulations (S.L. 499.34).

This appointment is effective as from the 22nd October, 2023 to the 21st October, 2024.

The Permanent Secretary in the Ministry for the Economy, European Funds and Lands has approved the following acting appointment:

IT is notified for general information that the following Legal Notices were published in the Supplement to the Government Gazette No. 21,149 of 14th November, 2023 (Legal Notices 264 to 267) and No. 21,152 of 17th November, 2023 (Legal Notices 268 to 269) respectively.

L.N. 264 of 2023: Animal Welfare Act (Cap. 439); Minimum Standards for the Protection of Pigs (Amendment) Regulations, 2023.

L.N. 265 of 2023: Malta Membership of the European Bank for Reconstruction and Development Act (Cap. 347); Malta Membership of the European Bank for Reconstruction and Development Act (Amendment of Schedule) Regulations, 2023.

L.N. 266 of 2023: Income Tax Act (Cap. 123); Deductions and Tax Credits (Relevant Qualifications for Industry) (Amendment) Rules, 2023.

L.N. 267 of 2023: United Nations Convention on the Rights of Persons with Disabilities Act (Cap. 627), UNCRPD National Coordination Mechanism Regulations, 2022 (L.N 209 of 2022) (S.L. 627.01); Commencement Notice.

L.N. 268 of 2023: Innovative Technology Arrangements and Services Act (Cap. 592); Innovative Technology Arrangements and Services (Fees) (Amendment) Regulations, 2023.

L.N. 269 of 2023: Banking Act (Cap. 371); Declaration of Bank Holidays Order, 2023.

Court Appointed Experts – Accountants 2024

IT s notified for general information that the persons mentioned hereunder have been nominated on the Panel of Accountants for the period from the 1st Janurary, 2024 till the 31st December, 2024, or for such a shorter term as may be decided by a Board for such purpose.

Abela, Matthew – M. Accty, Masters of Science in Blockchain and DLT, B.Com, CPA, Practising Certificate in Auditing – CPA

Agius, Alexander – CPC (pc), FIA, MBA (Henley), Dip (Tax), MIT, MIM

Bonello Ghio, Stefan – BA (Hons), FIA, FCCA, Registered Auditor

Borg Cuschieri, Cassandra – ACCA, MBA spec HRM

Callus, Marixei – ACCA/MIA

Dalli, Antoine – B. Accountancy Hons, MBA in International Management CPA (pc), CISA

Debattista, John – Accountancy degree from UoM

Falzon, Nadia – B. Accty. (Hons) CPA, Dip. Tax

Galea-Lauri, Hilary – FCCA, FIA, CPA with a Practice Certificate in Auditing

Magro Delia, Diane – CPA pc (Aud), FCCA, BA Hons (Acctcy), BCom

Magro, Dunstan – CPA pc (Aud) FIA MA in Business Ethics (Melit.) BA (Hons) Acctcy BCom

Mercieca Zammit, Stefanel – ACCA, MBA, Cert. in Tax

Micallef, Kurt – ACCA Qualified (Level 7) MIT Course on Taxation (Level 6)

Mirabile, Giovanna – ACCA, MIA, CPA, MBA

Pace, Nadine – ACCA, Diploma in Tax

Portelli, Antoine – BA (Hons) Accountancy, CPA, FIA

Ronsisvalle, Francesco – ACCA

Sciberras, Adrian – FCCA, MIA, CPA, LLB(Hons), M.Adv. (Melit.)

Shoaib, Muhammad – ACCA, MIA, MSc Degree (Accounting)

In exercise of the powers conferred by Article 113 of the Civil Code (Cap. 16), the Minister for Justice has made this Order whereby the Adoption Order dated 19th July, 2023, issued by the Office of the District Magistrate of Nagpur, India, is being specified as an adoption of the person therein mentioned for the purposes of Articles 113, 130 and 130A of the Civil Code.

(Sgd) Dr Jonathan Attard

Minister for Justice

In exercise of the powers conferred by Article 113 of the Civil Code (Cap. 16), the Minister for Justice has made this Order whereby the Adoption Order dated 22nd March, 2023, issued by the Office of the District Magistrate, Uttar Pradesh, India, is being specified as an adoption of the person therein mentioned for the purposes of Articles 113, 130 and 130A of the Civil Code.

(Sgd) Dr Jonathan Attard

Minister for Justice

In exercise of the powers conferred by Article 113 of the Civil Code (Cap. 16), the Minister for Justice has made this Order whereby the Adoption Orders dated 26th July, 2022, issued by the Family Court at Swansea, England, are being specified as an adoption of the person therein mentioned for the purposes of Articles 113, 130 and 130A of the Civil Code.

(Sgd) Dr Jonathan Attard

Minister for Justice

In exercise of the powers conferred by Article 113 of the Civil Code (Cap. 16), the Minister for Justice has made this Order whereby the Adoption Order dated 20th December, 2022, issued by the Office of the District Magistrate Aurangabad, India, is being specified as an adoption of the person therein mentioned for the purposes of Articles 113, 130 and 130A of the Civil Code.

(Sgd) Dr Jonathan Attard

Minister for Justice

In exercise of the powers conferred by Article 113 of the Civil Code (Cap. 16), the Minister for Justice has made this Order whereby the Adoption Order dated 20th December, 2022, issued by the District Magistrate at Pune, India, is being specified as an adoption of the person therein mentioned for the purposes of Articles 113, 130 and 130A of the Civil Code.

(Sgd) Dr Jonathan Attard

Minister for Justice

In exercise of the powers conferred by Article 113 of the Civil Code (Cap. 16), the Minister for Justice has made this Order whereby the Adoption Order dated 25 ta' April, 2023, issued by the District Magistrate of Murshidabad District, West Bengal, India, is being specified as an adoption of the person therein mentioned for the purposes of Articles 113, 130 and 130A of the Civil Code.

(Sgd) Dr Jonathan Attard

Minister for Justice

In exercise of the powers conferred by Article 113 of the Civil Code (Cap. 16), the Minister for Justice has made this Order whereby the Adoption Order dated 15th November, 1982, issued by the District Court of Colombo, Sri Lanka, is being specified as an adoption of the person therein mentioned for the purposes of Articles 113, 130 and 130A of the Civil Code.

(Sgd) Dr Jonathan Attard

Minister for Justice

In exercise of the powers conferred by regulation 13 (1) (b) of the Thirteenth Schedule (Fiscal Receipts) of the Value Added Tax Act, the Commissioner for Revenue notifies that the following types of fiscal cash registers have been approved:

Notice in terms of Article 61(1)

​In terms of the proviso to article 61 (1) of the Duty on Documents and Transfers Act, the Commissioner for Tax and Customs hereby notifies the persons listed  hereunder to call at the Capital Transfer Duty Department, 46, Triq il-Merkanti, Valletta, to collect the notices made on such persons.

Funeral Grant

WITH reference to Government Notice No. 965, published in Government Gazette No. 19,314 of the 23rd September, 2014, and the subsequent Government Notice No. 1205 published in Government Gazette No. 11,935 of the 31st October, 2017, the grant scheme 'Funerals' is being amended as follows:

SCHEME B

Funerals

1. Interpretation

In this scheme, unless the context otherwise requires:

'eligible applicant' means the person who has paid the funeral bills of a deceased person who was a resident in Malta and who died on or after the effective date as evidenced by a death certificate issued by the Public Registry;

'application' means an application made for a grant under this scheme;

'effective date' means the 1st January 2014;

'goods and services relating to funerals' means the goods and services specified in the First Schedule to this scheme;

'Malta' means the islands of Malta;

'Member State' means a Member State of the European Union;

'European Union' has the same meaning as is assigned to it by article 2 of the European Union Act (Cap. 460), and includes Norway, Iceland and Liechtenstein;

'person residing in Malta' means a natural person who either holds a legally valid identification document issued in terms of the Identity Card and other Documents Act (Cap. 258) or who has a residence permit or equivalent documentation issued by the national competent authority;

'fiscal receipt' means a receipt as defined in the Thirteenth Schedule to the Value Added Tax (Chap. 406), as subsequently amended, and also includes any regulation made by the same Act;

2. Area of applicability

This scheme applies to expenditure incurred on the supply of goods and services relating to funerals and is restricted to the person who has paid the funeral bills of a deceased person who was a resident in Malta and who died on or after the effective date.

3. Expenditure to be reported

The expenditure to be reported is in respect of the supply of goods and services indicated in the First Schedule to this scheme.

4. Manner of application and supporting documents.

Applications under this scheme shall be made only via the official electronic portal/s which may be indicated from time to time for this purpose.

For this purpose, the applicant shall furnish the details of the invoices/fiscal receipts as required on the indicated portal. Provided that, the original fiscal receipts/invoices and relevant documentation shall be kept by the applicant for a period of not less than two years from the date of application and produced upon request to the Malta Tax and Customs Administration for verification purposes.

Failure to produce any such documents upon request, the applicant will be obliged to refund the amount paid under the scheme and in the case of a fraudulent application criminal action in terms of the Criminal Code (Cap 9) will be taken against him.

In the case where the goods and services are not purchased from a supplier in Malta, the original invoice issued by the supplier indicating the type of goods or services acquired, together with a delivery note, the original documentary proof that final payment has been affected, and clearance from Maltapost/Department of Customs Malta as may be required, must be retained by the applicant for a period as stipulated above. This documentation should establish that the goods and services in question were purchased by, delivered to and paid for by the applicant. In addition, where required, the goods shall also have a certificate that attests conformity with EU health and safety standards;

Only those applications that are found to conform to the provisions of this scheme shall be eligible for payment of the grant referred to in paragraph 5 of this scheme.

Applications under this scheme, including the details of the documents required should be submitted by not later than six (6) months from the date of the funeral. Applications received late, that is after the six (6) month period, shall be deemed to be invalid applications.

5. Grant payable under this scheme

The grant payable under this scheme on a valid application made by an eligible applicant is 13.04% on the expenditure reported on the application form up to a maximum of Euro 175.

6. Payment of Grant

The grant will be credited to the applicant, in the bank account that is indicated in the application.

7. Validity of application

An application shall not be deemed to be valid unless:

(a) it is full and complete in all material aspects;

(b) it is accompanied by all the details as required;

(c) it is submitted to the Malta Tax and Customs Administration via the official electronic portal by not later than six (6) months from the date of the funeral as is stipulated in Section 4 of this scheme.

8. Duration of the scheme

This scheme shall remain in force for an indefinite period from the effective date, until such time that the Minister for Finance and Employment may opt to terminate it by a notice to be published in the Government Gazette.

9. Amendments to the scheme

The Minister for Finance and Employment Services reserves the right to make any amendments to this scheme by the publication of the said amendments in the Government Gazette.

FIRST SCHEDULE

Categories of supplies of goods and services connected with funerals Clause 3

1. Coffin

2. Hearse

3. Car hire

4. Burial

5. Flowers/wreaths

6. Injections and embalming

7. Parish dues

8. Singing/choir for church funeral ceremony

9. Pall bearers

10. Cleaning of grave site

11. Removal and replacement of tombstone

12. Commissions

Ordinations to the Priesthood Grant

WITH reference to Government Notice No. 965, published in Government Gazette No. 19,314 of the 23rd September, 2014, and the subsequent Government Notice No. 1205 published in Government Gazette No. 11,935 of the 31st October, 2017, the grant scheme'Ordinations to the Priesthood' is being amended as follows:

Scheme C

Ordinations to the Priesthood

1. Interpretation

In this scheme, unless the context otherwise requires:

'eligible applicant' means a person who has been ordained as a priest on or after the effect date as certified by official documentation, or the person who has paid for the reception of such an ordination;

'application' means an application made for a grant under this scheme;

'effective date' means the 1st January 2014;

'goods and services relating to ordinations to the priesthood' means the goods and services specified in the First Schedule to this scheme;

'Malta' means the islands of Malta;

'Member State' means a Member State of the European Union;

'European Union' has the same meaning as is assigned to it by article 2 of the European Union Act (Cap. 460), and includes Norway, Iceland and Liechtenstein;

'person residing in Malta' means a natural person who either holds a legally valid identification document issued in terms of the Identity Card and other Documents Act (Cap. 258) or who has a residence permit or equivalent documentation issued by the national competent authority;

'fiscal receipt' means a receipt as defined in the Thirteenth Schedule to the Value Added Tax (Chap. 406), as subsequently amended, and also includes any regulation made by the same Act;

2. Area of applicability

This scheme applies to expenditure incurred on the supply of goods and services relating to the ordinations to the priesthood which take place in Malta on or after the effective date and is restricted to an eligible person who has been ordained as a priest and where the reception of such an ordination takes place in Malta.

3. Expenditure to be reported

The expenditure to be reported is in respect of the supply of goods and services indicated in the First Schedule to this scheme.

4. Manner of application and supporting documents.

Applications under this scheme shall be made only via the official electronic portal/s which may be indicated from time to time for this purpose.

For this purpose, the applicant shall furnish the details of the invoices/fiscal receipts on the indicated portal. Provided that, the original fiscal receipts/invoices and relevant documentation shall be kept by the applicant for a period of not less than two years from the date of application and produced upon request to the Malta Tax and Customs Administration for verification purposes.

Failure to produce any such documents upon request the applicant will be obliged to refund the amount paid under the scheme and in the case of a fraudulent application criminal action in terms of the Criminal Code (Cap 9) will be taken against him.

In the case, where the goods and services are not purchased from a supplier in Malta, the original invoice issued by the supplier indicating the type of goods or services acquired, together with a delivery note, the original documentary proof that final payment has been affected, and clearance from Maltapost/Department of Customs Malta as may be required, must be retained by the applicant for a period as stipulated above. This documentation should establish that the goods and services in question were purchased by, delivered to and paid for by the applicant. In addition, where required, the goods shall also have a certificate that attests conformity with EU health and safety standards.

Only those applications that are found to conform to the provisions of this Scheme shall be eligible for payment of the grant referred to in paragraph 5 of this scheme.

Applications under this scheme, including the details of the documents required should be submitted by not later than six months from the date of the ordination reception. Applications received late, that is after the period, shall be deemed to be invalid applications.

5. Grant payable under this scheme

The grant payable under the scheme on a valid application made by eligible applicants shall be 13.04% commensurate with the expenditure reported in the application and in any case shall not exceed a maximum of Euro1,223.

6. Payment of Grant

The grant will be credited to the applicant, in the bank account that is indicated in the application.

7. Validity of application

An application shall not be deemed to be valid unless:

(a) it is full and complete in all material aspects;

(b) it is accompanied by all the relevant details as required;

(c) is submitted to the Malta Tax and Customs Administration via the official electronic portal by not later than six (6) months from the date of the ordination reception as is stipulated in Section 4 of this scheme.

8. Duration of the scheme

This scheme shall remain in force for an indefinite period from the effective date, until such time that the Minister for Finance and Employment may opt to terminate it by a notice to be published in the Government Gazette.

9. Amendments to the scheme

The Minister for Finance and Employment Services reserves the right to make any amendments to this scheme by the publication of the said amendments in the Government Gazette.

FIRST SCHEDULE

Goods and services relating to ordinations to the priesthood Clause 3

1. Flower arrangements

2. Photos

3. Video

4. Singing/choir ordination ceremony

5. Hiring of hall

6. Reception

7. Other expenses

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: