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Exemption on Royalties Derived from Patents Rules, 2010, Malta

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Latest Version in WIPO Lex
Details Details Year of Version 2010 Dates Entry into force: January 1, 2010 Adopted: January 1, 2010 Type of Text Implementing Rules/Regulations Subject Matter Patents (Inventions)

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Main text(s) Main text(s) Maltese Regolita l-2010 dwar l-Eenzjoni fuq Royalties li Jirriultaw minn Privattivi         English Exemption on Royalties Derived from Patents Rules, 2010        

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Ippubblikat mid-Dipartiment tal-Informazzjoni (doi.gov.mt) — Valletta — Published by the Department of Information (doi.gov.mt) — Valletta

Mitbugħ fl-Istamperija tal-Gvern fuq karta riċiklata — Printed at the Government Printing Press on recycled paper

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 Regoli ta l-2010 dwar l-Eenzjoni fuq Royalties li Jirriultaw minn Privattivi

B 4945

A.L. 429 ta l-2010

ATT DWAR IT-TAXXA FUQ L-INCOME (KAP. 123)

Regoli ta l-2010 dwar l-Eenzjoni fuq Royalties li Jirriultaw minn Privattivi

Bis-saa tas-setgat mogtija bl-artikoli 12(1)(v) u 96 tal-Att dwar it-Taxxa fuq l-Income, hawn ijed ’il quddiem imsejja "l-Att", il-Ministru tal-Finanzi, l-Ekonomija u Investiment gamel dawn il- regoli li ejjin:-

Titolu u bidu fis-se

1. (1) It-titolu ta’ dawn ir-regoli hu Regoli tal-2010 dwar l-Eenzjoni fuq Royalties li Jirriultaw minn Privattivi.

(2) Dawn ir-regoli japplikaw gal royalties u income ieor ta’ din ix-xorta li jirriultaw fl-ewwel (1) ta’ Jannar, 2010 jew wara minn privattivi kwalifikanti relattivi gal invenzjonijiet.

Tifsir.2. F’dawn ir-regoli, kemm-il darba r-rabta tal-kliem ma tkunx tetie xort’ora -

Kap. 417."invenzjoni" gandha t-tifsira mogtija lilha fl-Att dwar il- Privattivi Industrijali u d-Disinni, u jinkludi wkoll kwalunkwe invenzjoni li hija klassifikata bala tali fit-termini ta’ xi linji gwida marua mill-Korporazzjoni anki meta l-invenzjoni partikolari ma tkunx taqa’ fit-termini tat-tifsira mogtija lil dak it-terminu fl-Att dwar il-Privattivi Industrijali u d-Disinni;

Kap. 463. "il-Korporazzjoni" tfisser l-Intrapria ta’ Malta kif imwaqqfa

skont it-termini tal-Att dwar l-Intrapria ta’ Malta.

"privattiva kwalifikanti" tfisser privattiva, li hija reistrata jew f’Malta jew f’xi pajji ieor, li fir-rigward tagha ir-rierka, l- ippjanar, l-ipproessar, l-esperimentar, l-ittestjar, il-olqien, l- iddisinjar, l-ivilupp jew attività simili li twassal gall-invenzjoni rilevanti tkun saret f’Malta jew f’xi pajji ieor;

"royalties u income ieor ta’ din ix-xorta" jinkludi kull somma mallsa gall-goti ta’ lienzja biex jiu eeritati drittijiet bis-saa ta’ privattiva kwalifikanti.

Applikabilità.

Kap. 372.

3. Id-dispoizzjonijiet tal-artikolu 12(1)(v) tal-Att japplikaw meta persuna tikseb royalties jew income ieor ta’ din ix-xorta fl- ewwel ta’ Jannar 2010 jew wara minn privattivi kwalifikanti, li huma taxxabbli skont il-paragrafu (a) jew (e) tas-subartikolu (1) tal-artikolu 4 tal-Att, u meta din il-persuna tagmel talba skont id- dispoizzjonijiet tar-regola 4 u tagmel dikjarazzjoni tal-income tagha kollu mill-gejjun kollha fil-prospett magmul skont l- artikolu 10 tal-Att dwar l-Amministrazzjoni tat-Taxxa:

B 4945

A.L. 429 ta l-2010

ATT DWAR IT-TAXXA FUQ L-INCOME (KAP. 123)

Regoli ta l-2010 dwar l-Eenzjoni fuq Royalties li Jirriultaw minn Privattivi

Bis-saa tas-setgat mogtija bl-artikoli 12(1)(v) u 96 tal-Att dwar it-Taxxa fuq l-Income, hawn ijed ’il quddiem imsejja "l-Att", il-Ministru tal-Finanzi, l-Ekonomija u Investiment gamel dawn il- regoli li ejjin:-

Titolu u bidu fis-se

1. (1) It-titolu ta’ dawn ir-regoli hu Regoli tal-2010 dwar l-Eenzjoni fuq Royalties li Jirriultaw minn Privattivi.

(2) Dawn ir-regoli japplikaw gal royalties u income ieor ta’ din ix-xorta li jirriultaw fl-ewwel (1) ta’ Jannar, 2010 jew wara minn privattivi kwalifikanti relattivi gal invenzjonijiet.

Tifsir.2. F’dawn ir-regoli, kemm-il darba r-rabta tal-kliem ma tkunx tetie xort’ora -

Kap. 417."invenzjoni" gandha t-tifsira mogtija lilha fl-Att dwar il- Privattivi Industrijali u d-Disinni, u jinkludi wkoll kwalunkwe invenzjoni li hija klassifikata bala tali fit-termini ta’ xi linji gwida marua mill-Korporazzjoni anki meta l-invenzjoni partikolari ma tkunx taqa’ fit-termini tat-tifsira mogtija lil dak it-terminu fl-Att dwar il-Privattivi Industrijali u d-Disinni;

Kap. 463. "il-Korporazzjoni" tfisser l-Intrapria ta’ Malta kif imwaqqfa

skont it-termini tal-Att dwar l-Intrapria ta’ Malta.

"privattiva kwalifikanti" tfisser privattiva, li hija reistrata jew f’Malta jew f’xi pajji ieor, li fir-rigward tagha ir-rierka, l- ippjanar, l-ipproessar, l-esperimentar, l-ittestjar, il-olqien, l- iddisinjar, l-ivilupp jew attività simili li twassal gall-invenzjoni rilevanti tkun saret f’Malta jew f’xi pajji ieor;

"royalties u income ieor ta’ din ix-xorta" jinkludi kull somma mallsa gall-goti ta’ lienzja biex jiu eeritati drittijiet bis-saa ta’ privattiva kwalifikanti.

Applikabilità.

Kap. 372.

3. Id-dispoizzjonijiet tal-artikolu 12(1)(v) tal-Att japplikaw meta persuna tikseb royalties jew income ieor ta’ din ix-xorta fl- ewwel ta’ Jannar 2010 jew wara minn privattivi kwalifikanti, li huma taxxabbli skont il-paragrafu (a) jew (e) tas-subartikolu (1) tal-artikolu 4 tal-Att, u meta din il-persuna tagmel talba skont id- dispoizzjonijiet tar-regola 4 u tagmel dikjarazzjoni tal-inco e tagha kollu mill-gejjun kollha fil-prospett magmul skont l- artikolu 10 tal-Att dwar l-Amministrazzjoni tat-Taxxa:

Suppliment tal-Gazzetta tal-Gvern ta’ Malta Nru. 18,645, 14 ta’ Settembru, 2010 Taqsima B

____________________________________________________________________

B 4946

Ida individwu ma jkunx intitolat li jkollu eenzjoni mit- taxxa fuq xi ammont ta’ income li jirriulta lilu minn privattiva kwalifikanti kif imsemmi aktar ’il fuq, jekk dan l-individwu ma jkunx wettaq, jew hu wadu jew hu flimkien ma’ xi persuna jew persuni ora, rierka, ippjanar, ipproessar, ittestjar, olqien, iddisinjar, vilupp jew attività ora simili li twassal gall-invenzjoni li hija s- suett tal-privattiva kwalifikanti:

Kap. 372.

Ida wkoll jekk kumpannija turi dan l-income li jirriulta minn privattiva kwalifikanti bala parti mill-income tagha li hu soett gat-taxxa fil-prospett magmul skont l-artikolu 10 ta l-Att dwar l-Amministrazzjoni tat-Taxxa, dik il-kumpannija ma tkunx intitolata li tapplika d-dispoizzjonijiet tal-artikolu 12(1)(v) gall- income li jirriulta minn dik il-privattiva gal dik is-sena ta’ stima u gal snin ta’ stima sussegwenti.

Dokumenti li gandhom jingataw lill- Kummissarju.

4. (1) Rigward kull privattiva kwalifikanti li fil-konfront ta’ income li jirriulta minnha tintalab l-eenzjoni msemmija aktar ’il fuq, persuna gandha tagti lill-Kummissarju kopja tad-deijoni marua mill-Korporazzjoni li tiddeskrivi l-invenzjoni partikolari, u tikkonferma li hi reviet gas-sodisfazzjon tagha l-informazzjoni u d-dokumentazzjoni kollha mitluba minnha rigward il-privattiva partikolari u l-invenzjoni li tirreferi galiha u li wara li hi gamlet dawk l-aertamenti li kkunsidrat neessarji, hija tinsab soddisfatta li l-invenzjoni partikolari li galiha tirreferi l-privattiva teisti u ma tiksirx l-ebda oettiv ta’ ordni pubbliku ta’ Malta.

(2) Evidenza tad-deijoni msemmija fis-subregola (1) gandha tingata lill-Kummissarju flimkien mal-prospett tat-taxxa, b’dak il-mod li jista’ jirrikjedi l-Kummissarju, gal kull sena ta’ stima li fir-rigward tagha tintalab l-eenzjoni.

Deijoni tal- Korporazzjoni.

5. Id-deijoni msemmija fir-regola 4 gandha tinare mill- Korporazzjoni wara li din tkun ireviet applikazzjoni f’dan is-sens mill-proprjetarju tal-privattiva jew minn xi add gan-nom tiegu fit- termini tal-linji gwida marua mill-Korporazzjoni, meta l- Korporazzjoni tkun sodisfatta li l-applikazzjoni hija applikazzjoni magmula b’bona fide, li l-privattiva u l-invenzjoni li tirreferi galiha jkunu jarsu d-dispoizzjonijiet ta’ dawn ir-regoli, u wara li tkun ireviet dik l-informazzjoni u d-dokumentazzjoni kollha u li tkun gamlet dawk l-aertamenti li tkun ikkunsidrat neessarji gal dan il-gan.


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WIPO Lex No. MT032