L.S. 473.02 Regolamenti dwar l-Eko-Kontribuzzjoni

(1)The title of these regulations is the Eco-Contribution Regulations.

(2)These regulations provide additional measures, procedures and guidance for the better administration of the Eco-Contribution Act, hereinafter referred to as ''the Act'', and to provide further for the procedure to be adopted by the competent authority in order to enforce the provisions of the Act and other related matters. 2.

(1)Saving the provisions of sub-regulation

(2), when a return, furnished by a registered person in terms of the Act for a period, contains an understatement of the eco-contribution due for that period, that person becomes liable to an administrative penalty in an amount equivalent to ten per cent of the excess of the correct amount of eco-contribution over the contribution declared in the return. Citation and scope. Cap. 473. Administrative penalty for understatement in the return.

(2)Where a person corrects the understatement of contribution referred to in sub-regulation

(1)in accordance with the provisions of regulation 6, that person becomes liable to an administrative penalty in an amount equivalent to five per cent of the excess of the correct amount of eco-contribution over the contribution declared in the return.

1. Where a return furnished for a period does not contain a full and correct statement of the data required to be declared by that person, in terms of item 2 of the Second Schedule to the Act and that person does not correct such return in accordance with the provisions of regulation 6, such person shall, unless the said person has in virtue of that default become liable to a higher administrative penalty under the provisions of these regulations, be liable to an administrative penalty of two hundred and thirty-two euro and ninety-four cents (€232.94). Administrative penalty for incomplete or incorrect return. Amended by: L.N. 427 of
3. Any registered person under the Act who, being required to furnish a return for a period, does not furnish that return or furnishes a return without full payment of the eco-contribution due thereon, by not later than the fifteenth day of the second month following the month during which the period ends, becomes liable to an administrative penalty in an amount of fifty-eight euro and twenty-three cents (€58.23) for every month or part thereof that elapses from the date by which the return or payment, as the case may be, should have been furnished: Administrative penalty for default in furnishing a return. Substituted by: L.N. 104 of
4. Amended by: L.N. 427 of 2007; XIV.2020.
5. Provided that such administrative penalty shall in no case exceed two hundred and fifty euro (€250) for each such return. 2 [ S.L.473.02 Administrative penalty for default in applying for registration. Amended by: L.N. 427 of 2007; XIV.2020.
6. ECO-CONTRIBUTION
7. Any person who, being required to apply for registration under the Third Schedule to the Act, does not make an application within the prescribed time limit laid down in the said Schedule, shall become liable to an administrative penalty in an amount of fifty-eight euro and twenty-three cents (€58.23) for every month or part thereof" thereof that elapses from the date on which the application should have been made and the date on which the application for registration is furnished to the Authority: Provided that such administrative penalty shall in no case exceed two hundred and fifty euro (€250). Adjustments to returns.
8. A registered person under the Act who has made any form of incorrect statement in a return furnished to the Authority for any period may correct the said return by the delivery of a corrected r e tu r n w i t hi n no t l a te r t h a n te n d a y s f r o m w h e n t he r e tu r n containing the incorrect statement was furnished to the Authority, clearly indicating that the adjusted return replaces the return furnished earlier: Provided that the Authority may, where circumstances so warrant and in its absolute discretion, extend the period indicated above and accept an adjusted return furnished by a person beyond the stipulated time period. Liability for administrative penalties.
9. Any amount of administrative penalty due by a person shall not relieve that person from a higher or a further penalty to which he may have become or may become liable in terms of any provisions of the Act or regulations made thereunder. Reporting period. 8.

(1)Upon registration in terms of the Second Schedule to the Act, whether such person is deemed to have been registered or otherwise, the Authority shall allocate an eco-contribution reporting period to every person so registered.

(2)Except as may be otherwise provided, an eco-contribution reporting period shall be a period of three calendar months commencing on the first day immediately following the end of the preceding eco-contribution reporting period.

(3)The first eco-contribution reporting period shall commence on the date that person is registered or deemed to be registered in terms of the Act and shall end on such date as may be determined by the Authority.

(4)The Authority may, by means of a notice served on a registered person, vary any eco-contribution reporting period in such manner as shall be specified in the notice. Time of payment. Amended by: L.N. 104 of 2006; L.N. 104 of 2007. 9.

(1)Saving as otherwise provided hereunder, the ecocontribution due on products shall be reported and paid to the competent authority with the return due for the period immediately following the time when the product or products, as the case may be, are first sold or transferred, or otherwise disposed of or destroyed, on the happening of any event whereby the products no longer remain in the possession or under the control of the producer: Provided that when a producer brings into Malta or ECO-CONTRIBUTION [ S.L.473.02 3 transfers from the manufacturing stage products for use in his trade, business, profession or vocation, the eco-contribution due on the products shall be reported and paid to the competent authority with the return due for the period immediately following the time when the product or products are first brought into Malta or transferred from the manufacturing stage, as the case may be.

(2)Producers of products falling under HS Code Numbers 2201 to 2206, inclusive, 2208; 170410; 2106; 3303 to 3307, inclusive; 33051000; 3402; 3923; 39231000; 39241000; 7010; 7612; 842123; 8506 and 8507; and 9306 as detailed in the First Schedule, shall report and pay to the competent authority the ecocontribution due on the relative products with the return due for the period during which time the product is placed on the market: Provided that the eco-contribution on the opening stock of the products falling under HS Code Numbers 2201 to 2206, inclusive, 2208, to the exclusion of refillable containers; 170410; 2106; 3303 to 3307, inclusive; 33051000; 3402; 3923; 39231000; 39241000; 7010; 7612; 842123; 8506 and 8507; and 9306, as detailed in the First Schedule, due as a result of the coming into force of these regulations, * shall be payable by not later than twelve months from the date of the coming into force of these regulations: Provided further that on the coming into force of the Act, the eco-contribution on the opening stock determined in terms of the provisions of the Second Schedule to the Act due by such recognised producers shall be paid within twelve calendar months in four equal consecutive instalments commencing with the first return submitted after such date or in one instalment paid with the first return covering the full amount of eco-contribution due thereon.

(3)For the purposes of the Second Schedule to the Act ''recognised producers'' shall mean bottlers of beverages that operate on a bottle-refillable basis who have applied to the competent authority for such recognition on a product by product basis. Recognition shall only be granted by the authority on receipt of an application made by the producer and after satisfying the criteria stipulated by the authority.

1. There shall be an administrative fee of forty-six euro and fifty-nine cents (€46.59) payable to the authority on lodging an appeal before the Appeals Board in terms of article 20 of the Act. Administrative fee. Amended by: L.N. 427 of
3. Where, in the execution of a contract made before the date of the coming into force of the Act, any products are supplied on or after such date and such products are subject to eco-contribution, that contract shall, for all the purposes of any law be interpreted as if the parties to the contract had agreed to an increase in the consideration stipulated therein to reflect the eco-contribution due. Transitory provisions. *the Eco-Contribtion (Amendment) Regulations, 2007 - L.N. 202 of 2007.