| 6/1/2009 |
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| Board of Special Commissioners - Cases |
| Case No. 13/63 |
Decided: 14 December, 1963 |
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"Residence" of foreigners working in Malta; period not defined by law; analogy with "temporary residence", the Income Tax Act to be taken into consideration in its entirety - article 22, now repealed and article 9, now 13, Income Tax Act
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Appellants (foreigners who worked in Malta for three months) made a claim for personal deductions. The Commissioner refused the claim, contending the relative period to be too short for them to be considered as residents for tax purposes.
The Board noted that the Act did not give a comprehensive definition of "resident" nor did it specify a minimum period of permanency in Malta necessary for a person to qualify as resident. In the circumstances the Board agreed with the Commissioner in drawing an analogy with the provisions of article 9 of the Act to help reach a decision. This article, entitled "Temporary residents" provides that a person is not liable to tax on income earned outside Malta if he has not "actually resided in the Island at one or more times for a period equal in the whole to six months".
It is an established principle that a law is to be viewed in its entirety. In the absence of a specific provision, it is logical to draw on the definitive period set by article 9 as a yardstick when deciding on the admissibility of personal deductions that are limited only to "residents".
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