Third Schedule — ECO-CONTRIBUTION ACT

Amended by

L.N. 394 of 2004;

(Article 9)

L.N. 106 of 2006;

L.N. 427 of 2007;

Registration and Reporting Procedure

L.N. 105 of 2008;

II. 2009.67;

L.N. 175 of 2016.

Registration

1. (1) Every producer must apply to the competent authority, or another

authority as may be delegated by the competent authority on the prescribed

registration form or on such other form approved by the competent authority, within

thirty days of entry into force of the Act or within thirty days from the date on which

a person becomes a producer in terms of the Act, whichever is the later or as may be

prescribed by way of guidelines issued by the competent authority.

(2) Upon the coming into force of the Act, a producer may be requested to

inform the competent authority of his opening stock of products as at such date as

the authority may determine

Provided that the recognised producers of products falling under HS Code

Numbers 2201 to 2206 inclusive, and 2208 in the First Schedule, duly recognised by

the competent authority in virtue of regulations made under the Act, must inform the

authority of their opening stock as may be prescribed, as on the 4th September, 2004,

and the eco-contribution thereon must be paid at such time as is provided in the

regulations made under the Act

Provided further that for the purposes of the above proviso "opening stock"

shall mean the quantity of products owned by the recognised producers and

physically located in the factory, warehouse, bottling plant, or other stores utilised

by the recognised producers in the exercise of their business.

(3)

On registration, a registration number shall be assigned to the producer.

(4)

Where any person -

(a) applies to be registered pursuant to sub-article (1), and the authority is

satisfied that that person is liable to be registered under the Act, that

person shall be a registered person for the purposes of the Act with

effect from such date as the Authority may determine;

(b) has not made an application for registration pursuant to sub-article (1),

and the authority is satisfied that the person is liable to be so registered,

the Authority shall proceed to so register him and that person shall be

deemed a registered person for the purposes of the Act with effect from

the date on which that person first became liable to be registered. In

such an event, the producer’s opening stock of products as at the date

when he first became liable to be registered shall be determined by the

authority.

(5) An application for registration purporting to be made by or on behalf of any

person shall for all purposes be deemed to have been made by that person or by that

person’s authority, as the case may be, unless the contrary is proved.

(6) Any person who ceases to be liable to be registered may request the authority

in writing to cancel that registration, and if the authority is at any time satisfied,

whether upon such request or otherwise, that that person is no longer liable to pay an

eco-contribution, the authority shall cancel that person’s registration with effect

from the last day of the quarter during which such person ceased to be liable to be

ECO-CONTRIBUTION

registered, or from such other date as may be determined by the authority, and shall

notify that person of the date on which the cancellation of registration takes effect.

(7) The obligations and liabilities under the Act of any person in respect of

anything done, or omitted to be done, by that person while that person was a

registered person shall not be affected by the fact that that person ceases to be a

registered person.

Returns

2. (1) A producer shall submit, to the competent authority returns in respect of

products listed in the First Schedule to the Act, on a quarterly basis, containing

data -

(i)

on the volume of products placed on the market during the

relative quarter; and

(ii) on the eco-contribution payable thereon; and

(iii) such other information as may be required by the competent

authority in such format as shall be established by the authority

Provided that producers shall be bound to submit the first return after the

lapse of three months from entry into force of the Act.

(2) Subject to any additional or other requirements as may be imposed by the

competent authority in terms of any guidelines that may be issued in this respect, a

producer shall submit to the competent authority returns in respect of

accommodation referred to in the Second Schedule, on a quarterly basis containing

data -

(i)

on the total number of nights of accommodation per person

provided during the particular period covered by any return; and

(ii) on the total number of nights per person, under the age of

eighteen years, of accommodation provided during the relative

period; and

(iii) on the total number of nights per person of accommodation during

the relative period that exceeded 10 nights; and

(iv) on the total number of nights per person of accommodation

provided by another producer during the relative period and

which impacts or is relevant in establishing the eco-contribution

due; and

(v) on the total number of nights on which eco-contribution is due

and the amount of eco-contribution payable thereon; and

(vi) such other information as may be required by the competent

authority in such format as shall be established in any guidelines

issued by the authority or as otherwise specifically requested by

it.

(3) Without prejudice to its other powers under the Act if for any purpose, the

authority requires any information or additional information or the submission of a

return from any person who has not made a return or a complete return, it may, in

writing, demand from such person such information, additional information or return

as may be indicated in the notice.

ECO-CONTRIBUTION

Records and statements

3. Without prejudice to the foregoing, a producer, shall be required

(a) to maintain, in respect of all product movements and services, accurate

accounts and records including

(i)

the date of the product movements;

(ii)

a description of the products;

(iii)

the quantity of the products involved in the movements;

(iv)

the eco-contribution to be paid on such movements;

(v)

details of services provided per period covered in each return;

(vi)

documentary evidence to the satisfaction of the competent

authority confirming that accommodation, if any, was provided to

persons who had not reached the age of eighteen years;

(vii)

details of all amounts reported or reportable in an eco-

contribution return;

(b) to maintain, for all products and services for which he is or is deemed to

be a producer, accurate accounts and records of stock;

(c) to comply with all requests to monitor, check and produce for inspection

any accounts, records and any stocks of products and property and

amenities used in the provision of services;

(d) to ensure compliance with all the requirements of the Act and any

regulations made thereunder and with such other requests made by the

competent authority; and

(e) in respect of services, to issue a receipt in the form as supplied or

approved by the competent authority for the eco-contribution paid to

him for the particular service, and such fiscal receipt shall be issued and

delivered to the person who effects the payment or to the person to

whom the service is provided by not later than the time when payment is

effected, to the extent covered by that payment

Provided that for the purposes of this item, the term "product" shall include

all products listed in the First Schedule to the Act, irrespective of whether they are

placed on the market in Malta for the purposes of the Act and the term "service"

shall mean those services listed in the Second Schedule to the Act

Provided further that the records mentioned in this paragraph as referring to

details reported or reportable in a return shall be retained for at least the period

referred to in sub-article (1) of article 13A of the Act.

Provision of information

4. (1) Without prejudice to the enforcement powers that it has at law, the

authority may require any person to provide it with any additional information,

including financial information, that the authority considers necessary for the

purpose of ensuring compliance with the provisions of, or decisions made in

accordance with this Act and regulations thereunder.

(2) Any information required by the authority under sub-article (1) shall be

proportionate to the performance of its functions and obligations under this Act and

in requiring any information as aforesaid, the authority shall state why it requires the

information requested.

(3)

A person who is notified with a requirement under sub-article (1) shall

ECO-CONTRIBUTION

comply promptly with the requirement within the timescales and according to any

level of detail as may be required by the authority

Provided that any such person shall, in complying with the provisions of this

sub-article, state clearly to the authority if any information provided by him is to be

considered as confidential. In doing so he shall give his reasons to the authority. It

shall be the authority which shall decide whether the information indicated to it as

being confidential should be so treated.

(4) Any person who fails or refuses to comply with a requirement under sub-

article (1) shall commit an infringement of this Act and shall be liable to the

imposition of an administrative penalty by the authority not exceeding the sum of

one thousand and one hundred and sixty euro (1,160) or one hundred and fifteen

euro (116) for each day during which failure to comply persists.

(5) For the purpose of ensuring the proper application of the provisions of the

Act, the powers of access granted to the Commissioner in terms of article 20 of the

Income Tax Management Act shall be granted mutatis mutandis to the competent

authority in respect of any premises used by any producer for the purpose of placing

on the market products or providing services on which an eco-contribution is

chargeable in terms of the Act.

5. (1) Any guidelines, explanations or instructions relating to the eco-

contribution to which this Act refers contained in a publication or circular published

by or under the authority of the competent authority and distributed or made

available to registered persons, shall be read and construed as one with the

provisions of this Schedule and shall have the same effect as this Schedule to the

extent that they are not in conflict with any rules prescribed, or guidelines,

explanations or instructions published at a later date and to the extent that -

(a) they give a definition of any term or an interpretation of any provision

contained in this Act;

(b) they determine the manner in which any provision of this Act is to be

applied;

(c) they determine any matter which in accordance with this Act may be

determined by or is subject to the approval or the discretion of the

competent authority.

(2) The provisions of sub-paragraph (1) are without prejudice to any power of

the competent authority to determine any matter as provided in any other provision

of the Act.

ECO-CONTRIBUTION

← Art. 3 Imposition of eco- contribution. ECO-CONTRIBUTION ACT Art. 4 Time when contribution shall fall due. →