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Following the introduction of various measures by Government during 2005 aimed at increasing the number of persons that can benefit from the special rate of 15% on part-time work, the Inland Revenue Department is extending the deadline for submission of forms and payment to the 31 August 2006.
The extension will enable more persons to benefit from the 15% rate. As from next year the date will be the 15 February.
Those individuals who have filed the simple declaration (the blue form) and have already received the tax statement for 2005, may benefit from the 15% rate on their part-time employment by sending forms TA23 and AF. If the part-time was from self-employment, these individuals must send forms TA22 and AF.
These forms, together with the payment of any tax due on the part-time, must be delivered by 31 August 2006 to the following address: CMU, Inland Revenue Department, Floriana (if payment is made by cheque) or the Department’s Cash Office, Block 5 (if payment is made in cash).Those individuals who have filed the simple declaration (the blue form) and have not yet received the tax statement for 2005, may benefit from the 15% rate on their part-time employment by filling in form TA23. If the part-time is from self-employment these individuals must file form TA22. These forms, together with the payment of any tax due on the part-time, must be delivered by the end of August.
Those individuals who have filed a full income tax return and self-assessment (the green form) may also benefit from the 15% rate. If the part-time was from employment, these must send forms AF1 and TA23. If the part-time was from self-employment these individuals must send forms AF1 and TA22.
Where no further payment is due, the documents required, as the case may be, must still be filled in, and the payment already made (considered to be in terms of the part-time rules) and the receipt number must be indicated thereon. In this case the documents must be delivered to the following address: CMU, Inland Revenue Department, Floriana (if delivered by mail) or CHD, Block 4 (if delivered personally). All forms (AF, AF1, TA22 and TA23) can be obtained from the department’s Taxpayer Service (Block 4) or the department’s website from the Downloads section under Web Services. |
