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Malta: deferment of excise duty payable during the months of April and May 2020
DEFEREMENT OF EXCISE DUTY PAYABLE DURING THE MONTHS OF APRIL AND MAY 2020 (L. n. 147) of 2020/04/21
The title of these regulations is the Deferment of Excise Duty payable during the months of April and May 2020.
In these regulation, unless the context otherwise requires:
"the Act" means the Excise Duty Act; and
"duty" means the duty imposed by the Act.
The duty on all excise goods and services payable on various dates during the month of April 2020 according to the Act, is hereby being declared to be payable sixty (60) days later, but not later than the 28th June 2020, and the duty on all excise goods and services payable on various dates during the month of May 2020 according to the Act, is hereby being declared to be payable sixty (60) days later, but not later than the 26th July 2020.
