INCOME TAX RETURN (EXEMPTION) [ S.L.372.15 1
SUBSIDIARY LEGISLATION 372.15
INCOME TAX RETURN (EXEMPTION) ORDER
7th May, 1999
LEGAL NOTICE 75 of 1999.
Title.
(Exemption) Order.
Non-applicability 
of Income Tax 
Management Act.
Cap. 372.
2. The individuals to whom this Order applies shall, for the
year of assessment 1999, be exempt from the provisions of articles
10 and 11 of the Income Tax Management Act, subject to the terms
and conditions of this Order.
Applicability of 
Order.
3. This Order applies to:
Cap. 123.
( a ) any individual resident in Malta whose income during
1998 (excluding any income which that individual has
an option to disclose or not disclose in terms of any
provision of the Income Tax Act) did not include any
income falling under article 4(1)( a ) of the Income Tax
Act and did not exceed the amount to which a nil rate
of tax applies in terms of the relevant provisions of
article 56(1) of that Act;
Cap. 123.
S.L. 372.14
( b ) any individual resident in Malta whose income during
1998 (excluding any income which that individual has
an option to disclose or not disclose in terms of any
provision of the Income Tax Act) consisted solely of
income that was subject to deduction at source,
including income subject to a nil rate of deduction, in
terms of the Final Settlement System (FSS) Rules, and
fully reported in a statement or statements of earnings
prepared in accordance with the said Rules and held in
his possession:
Provided that this Order shall not apply to any individual
who does not furnish the Commissioner by not later than noon of
the 15th June, 1999 with a signed declaration in the form set out in
the Schedule.
Married individual 
living with his or 
her spouse.
4. With respect to a married individual living with his or her
spouse references in this Order to an individual shall be construed
as references to the responsible spouse and references to the
income of an individual shall be construed as references to the
income of both spouses.
Separate 
computation.
Cap. 123.
5. When a person to whom this Order applies is eligible to
make an election for a separate computation under article 50 of the
Income Tax Act, that person shall be exempt, with respect to the
year of assessment 1999, from the requirement to make that
election in writing and shall be deemed to have taken the more
advantageous option under that article according to his particular
circumstances.
2 [ S.L.372.15 INCOME TAX RETURN (EXEMPTION)
Income. 6. Any income which a person to whom this Order applies
would have been required to declare in a tax return were it not for
this Order shall form part of his total income.
Tax chargeable.
Cap. 372.
7. Nothing in this Order shall be construed as affecting the
tax chargeable on the total income of any individual to whom this
Order applies or his obligation to keep records or to furnish returns,
documents or information under any provision of the Income Tax
Acts other than the provisions of articles 10 and 11 of the Income
Tax Management Act.
INCOME TAX RETURN (EXEMPTION) [ S.L.372.15 3
SCHEDULE
