Accounting Requirements: Micro-Entities

 Following reports in the media on Government's intention is to opt out of the important European proposal directed at alleviating the accounting burden on the smallest businesses, GRTU has written to Government in this regard:

 

If this is so Government has taken this decision on a policy that is important and of direct impact on SMEs without any kind of consultation with the GRTU as the legal social partner representing businesses. GRTU's position has been that of persistently insisting that small businesses in Malta should be given the facility to do away with extensive financial returns.

At present, micro-entities, are required to draw up elaborate annual accounts and have them audited. In addition to diverting valuable manpower from these small companies with extremely limited human resources, the requirements also represent a high annual cost.

Government's GAPSE (General Accounting Principles for Smaller Entities), which was introduced without the support of GRTU, is not sufficient compared to what the Commission is trying to achieve. At the same time however GRTU also recognises a number of issues that we admit do not make it easy for the complete dismantling of the requirements, such as:

  • Most enterprises will keep filing accounts anyway for national administrations, banks, suppliers and customers
  • Decrease in transparency
  • Creation of an uneven playing field between those Member States opting to utilise the exemption and those opting not to
  • Accounts as a fundamental tool of proof of financial solidity of an enterprise
  • Suppliers will want to know if the business they are dealing with is solvable and reliable in order to avoid the plague of late payments.

These arguments have led to GRTU's insistence on a very abridged accounts statement, which while reducing the costs for small business owners, will also satisfy the basic needs for accounting requirements.

GRTU therefore asks for a more abridged form of GAPSE as it is still too cumbersome and costly. In the absence of this, GRTU will then opt to fully support the Commission's proposal. GRTU in any case disagrees with the Government's decision to withdraw unless an agreement is reached on an ameliorated and abridged form of what exists today.

In line with the EU's Better Regulation Program and the European Economic Recovery Plan, the direction taken by the Commission will at the end of the day push Member States to reduce the burden on micro-enterprises from the scope of the burdensome EU accounting Directives and to align the reporting requirements of micro-entities to the real needs of users and preparers of the accounts. Malta is now choosing to take a different policy action, however maintaining GAPSE is not enough.

Malta is still committed to a Better Regulation Policy in this decision. A simple opt-out would severely threaten the credibility of the Government's p\romises to reduce administrative burdens and to create a healthier regulatory environment for SMEs. Government's move to ameliorate the accounting requirements would be entirely in line with the Think Small First principle and a clear and tangible measure to help SMEs.

After years of GRTU's leading members to accept the EU acquis and helping them deal with all the heavy burdens involved, we now expect that Government do its utmost to mirror EU efforts in their favour.

We have urged Government to officially consult the GRTU. To date other that an acknowledgement of receipt of our letter, GRTU has received no communication from the authorities in this regard.

Titwaqqaf sezzjoni tal-Water Bowsers fi hdan il-GRTU

 Il-GRTU tlaqqa lis-sidien tal-water bowsers wara li l-Ministeru ghar-Rizorsi u Affarijiet Rurali flimkien  mall-Malta Resources Authority (MRA) talbu sabiex is-sidien tal-bowsers sa l-ahhar ta' Novembru 2009 jirregistraw il-vetturi taghhom sabiex jigi regolat il-bejgh tal-ilma bil-bowsers. Din il-licenzja ser tinhareg mill-MRA. Fost id-dettalji li gew mitluba hemm; id-dettalji tal-bowsers kollha li bihom iwettqu din l-attivita' kummercjali, is-sorsi u dettalji li minnhom jittella l-ilma. L-operaturi jridu jkunu konformi mal-ligijiet kollha, fosthom mar-regolamenti tal-Awtorita' Maltija ghat-Trasport Pubbliku (ADT) ghal dak li jirrigwarda l-licenzjar tal-vetturi fit-triq u li qeghdin jintuzaw ghal dan l-iskop.

Kundizzjonijiet ohra li dawn l-operaturi ser ikunu suggetti ghalihom huma; li l-vetturi li jintuzaw ghal din l-attivita' ser jkunu armati b'loading u tracking devise elettroniku li juri l-moviment tal-vettura waqt il-garr tal-ilma, li s-sorsi tal-ilma uzati mill-operaturi  se jkunu immiterjati, u li l-licenzja mahruga mill-Awtorita' tinkludi certi kundizzjonijiet biex l-operaturi jigu xprunati li jaghtu servizz ahjar lill-konsumaturi taghhom.

Il-hlasijiet dovuti ghall-licenzji ta' kull bowser fis-sena ser jlahhqu €625, €200 ghall-licenzja annwali u €425 ghall-apparat tat-tracking divise. Minbarra hekk l-operaturi jridu jhallsu s-somma ta' €800 meta l-bowser jigi rregistrat ghall-ewwel darba.

L-operaturi qablu u pproponew kif gej;

  • Jaccettaw li jitwahhlu l-meters fuq il-boreholes, b'kundizzjoni li jitwahhlu ma ta' kulhadd
  • Ma jaccettawx li jkollhom d-data track u loading meters imwahhla fuq it-trakkijiet
  • Jekk il-hlas fuq l-meter tal-borehole ghal min ghandu l-bowser ser ikun oghola, min juza s-servizz tal-bowser ser ikun zvantagjat.
  • Jinghata il-prezz globali qabel jkomplu jipprocedu bl-applikazzjoni
  • Persuni li jkunu registrati biss jistghu jsuqu t-trakk. F'kaz ta' accident, l-applikazzjoni tax-xufier li jkun ser jissostitwixxi trid tkun semplici u minghajr burokrazija zejda.
  • Jissugerixxu li l-persuni li jkunu registrati maghna biss jkunu elligibli ghal applikazzjoni ta' licenzja ghal garr ta' l-ilma.
  • Ghal class 2 water dawn qed isaqsu il-ghaliex trid timla mill-borehole biss? Ghaliex mhux l-ilma min gol-widien fejn ikun nadif u sejjer fil-bahar jew minn gol-gwiebi.
  • Min ghandu tank li jitpogga gewwa vettura li ma tkunx registrata mall-ADT bhala bowser, ghalfejn ma jistax jopera? Dan isir minhabba domanda zghira ta xoghol u ma jkunx vijabbli li jhalli vettura ghal dan l-iskop biss.
  • L-istess japplika ghal min ghandu vettura li tikonsisti fi trakk (ziemel) u karru (trailer). It-trakk ghandu jkollu kull dritt li jintuza ghal irmonk ta kull tip ta karrijiet, mhux tip wiehed.
  • Meta trakk jigi biex jinbidel (jigi skrapjat), il-permess tieghu jista jigi trasferit ghal fuq il-vettura li ser tissostwixxieh?
  • Jissugerixxu li jkun hemm licenzja massima ghal min ghandu hafna trakkijiet jew trailers.

Il-GRTU ghan-nom tas-sidien qed tinegozzja l-ahjar arrangament li jissodisfa l-partijiet kollha ikkoncernati. 

 Carmen Borg

4 Kunsilli ohra jiftehmu mal-iskema Green MT ghal gbir ta` skart riciklabbli Inizjattiva

  Kunsilli Lokali u Green MT    Marcella Agius –  

L-Iskop

4 kunsilli lokali Isla, Mellieha, Iklin, u Mgarr idecidew li jidhlu fi ftehim ma' Green Mt, Skema Awtorizata, ghal gbir ta'l-iskart ta' l-ippakeggjar biex b'hekk ikabbru l-gabra ezistenti ta' Skart Separat minn dawn il-lokalitajiet. Bejn wiehed u iehor dawn il-5 lokalitajiet illum jingabar 9430kilos.

 

Il-Miri u l-Azzjonijiet biex naslu ghal dan il-ghan

L-iskema Green Mt topera f'kull lokal skond il-htiega tal-Kunsill partikolari. F'dan ir-rigward wiehed irid jappezza d-differenzi kbar li jezistu bejn il-lokalita ta' l-Imdina u l-lokalita tal-Mellieha jew l-Isla. Kien ghalhekk li bix tintlahaq il-mira ta' 15770kilos l-iskema awtorizzata ser tipprovdi s-servizzi li gejjn:

  • Il-gbir tal-borza l-griza minn lokalita (darba jew darbtejn fil-gimgha)
  • Il-providement ta' kampanja edukattiva permezz ta' eco-councillors bi zjarat diretti fir-residenti u stabilimenti kummercjali
  • Incentiv fiskali ghal kull kunsill ghal ammonti li jingabru izjed milli qed jingabar illum
  • Provediment ta' bring-in-sites ta' 1100litru f'diversi lokalitajiet
  • Il-provediment ta' l-borza l-griza lir-residenti tal-lokalita fejn hekk miftiem
  • Provediment ta' tipi differenti ta' kontenituri ghal gbir ta' Skart Separat minn gewwa gonna, postijiet pubblici, u bajjiet
  • Ammont fiskali provdut bhala incentiv ghal avveniment ambjentali organizzat mill-kunsill b'koperazzjoni ma' Green Mt

 

Pesticide Importers – Abigail Mamo

 Following a general meeting and the establishment of the pesticides section GRTU has taken note of the issues hindering the sector and together with two sector representatives we have started meetings with  the authorities to tackle the issues

 

 

Illegal Importation and Parallel Trading 

GRTU has met the Malta Standards Authority (MSA) and the regulator and as the body carrying out market surveillance. GRTU also met the Customs department representatives. Illegal importation of theses hazardous good is occurring mostly through the catamaran however both the MSA and customs explained to us the lack of power they have on these imports

 On the other hand they assured us that where there are complaints and a reasonable suspicion they will investigate therefore they called for our help and that of our members in order to report illicit importation. On the other hand GRTU will be meeting the competition authorities in order to discuss the lack of enforcement possibility on the catamaran. As to parallel trading the sector explained that for this particular sector and Malta being so small parallel trading will drive the sectors out of business. MSA explained that the Directive does not give them the opportunity to exclude parallel trading however it is discouraged. GRTU will try to check under deminimis regulation if we can do anything.

  • Counterfeit importation

 

The sector explained to customs that counterfeits are imported and this is not only unlawful because the product is a counterfeit but since it is a counterfeit nobody knows which chemicals it contains, making it potentially very hazardous and dangerous. Customs explained that there is a free registration system whereby the manufacturer can register the trade mark within all the European Union including Malta and they could check the authenticity of the products imported under this trade mark. This has proven very effective however registrations are very minimal.

  • Pesticides Control Board

 

GRTU has asked for a meeting on the subject in order to have the section represented . A meeting is to be held shortly.

 

 

Gbir ta` skart separat minn stabillimenti kummercjali F’Birkirkara, San Gwann u Rabat

Inizjattiva Kunsilli Lokali u Green MT Marcella Agius –

L-iskop

Il-komunita  kummercjali Maltija hija settur li bla dubju jiggenera ammont kbir ta'Skart  li jistgha facilment jigi separat u migbur ghalih. B'obbligi morali lejn il-komunitajiet Maltin, il-Kunsill Lokali ta` Birkirkara, San Gwann u ir-Rabat flimkien ma L-Iskema Awtorizzata ghal gbir ta Skart Separat, Green MT qed iniedu bidu ghal sistema ta'gbir ta Skart separat minn dawn il-Lokalitajiet.

 

Dawn il-Kunsilli Lokali li illum diga ghamlu pass kbir fil- lokalitajiet rispettivi taghhom fejn jidhol inizjattivi fi gbir ta'Skart separat , qed ikunu proattivi u issa izidu gbir ta'Skart separat minn entitajiet kummercjali .

Il-Miri u l-Azzjonijiet biex naslu ghal dan il-ghan

Il-mirir huma li dan il-gbir jibda jsehh fit-tlett lokalitajiet imsemmija fis siegha u nofs ta wara nofs innhar sa tlieta minn kull lokalita differenti b'operatur differenti u ghalhekk nemmnu li nkunu ghamilna sforz iehor fi gbir ta'skart separat. Biex logistika bhal din isehh  intbaghtet bl-idejn jew bil posta cirkulari lill kummrcjanti biex jintaghzel il-hin preferit tal- gabra u gie deciz li hu kmieni wara nofs in-nhar

Il-mira ta' l-iskema Green MT hija li bejn it-tlett Kunsilli tasal ghal gabra ta minimu erbgha tunnelati kuljum mis settur kummercjali f'dawn il- lokalitajiet biss.  L-iskart separat migbur minn kull lokalita jigi mghoddi fl-impjant ta'Sant Antnin fejn Green Mt Limited bi ftehim mal Waste serv tisseparah u tesportah ghar riciklagg finali

L-azzjoni mnedijja illum huwa pass iehor strutturat f'rivoluzzjoni siekta li qedgha isehh presentament fl Istrategija tal-Immanigjar tal-Iskart f'pajjizna.

Quarry Owners – Abigail Mamo

 GRTU's quarry section have met for the first time this year due to problems they are experiencing with MEPA's strike. The members explained that they are experiencing large problems since MEPA went on strike as they require MEPA's permit in order to be able to blast in their quarry and as a result they have not been able to do so these last 5 weeks. This issue has now been solved since MEPA is no longer on strike.

The quarry owners also explained that recently the procedure of applying for blasting had become very bureaucratic that not only do they have to pay over €9.00 every time but they had to go to the Depot to apply and inform the police headquarters in the locality they are going to blast each and every time. They said that the sound is marginal and limited to a blast every 2 weeks on average, which is much better than drilling into the stone. GRTU will be looking into the issue to come up with a less bureaucratic procedure.

The members expressed interest of becoming members of a European Association specifically representing their sector and GRTU will be looking into its viability.

 

The Valletta Piano Project – Vince Farrugia

 GRTU held a meeting on the 15th of February for all shop owners in City Gate, Freedom Square and under the ruins of the opera house to take stock of the situation given the stalemate reached between Government and a representative committee formed by delegates nominated by the GRTU and the Chamber of Commerce and the question of provision of alternative retail outlets for these shop owners  that will be removed under the Renzo Piano project.

 

As a result of this meeting a decision was taken on the criteria that should be used as a basis for negotiations with Government as it was imposing an early deadline for closure of these shops. The Honourable Jason Azzoppardi, Parliamentary Secretary responsible for the relocations accepted GRTU's invitation to meet on short notice and during discussions with the Parliamentary Secretary, the framework for a settlement was agreed to. Individual shop owners are now negotiating the conditions for the alternative sites being offered and in the absence of a suitable alternative, the compensation due to them according to the framework agreement worked out with the GRTU.

GRTU is also discussing separately with the Ministry for Infrastructure, Transport and Communication (MITC) the projects for the refurbishment and enhancement of the city gate shopping mall in Freedom Square, which will house many of the shop owners being evacuated from the other side of Freedom Square.

GRTU is also in detailed discussions with the Government and with the MITC on the impact of Governments projects on Valletta, including the Renzo Piano projects, the creation of new parking facilities, the new bus terminus and re-planning of the zone outside city gate, the review of the city gate project, the embellishment and paving projects and Governments plans for the whole of the grand harbour area.

Is-Suq ta` tkiattir ta` sigar tal-frott intenbzjati ghall-produzzjoni tal-frott

 Bħalissa, fis-seħħ għandna l-Avviż Legali 271 tal-2004 li jitratta is-suq ta' materjal ta' tkattir ta' siġar tal-frott u siġar tal-frott intenzjonati għall-produzzjoni tal-frott. Dan l-Avviż Legali jaddotta id-Direttiva tal-Kunsill 92/34/KE. Mill-1992 l'hawn, sar progress tekniku u xjentifiku f'dan il-qasam u allura mill-livell tal-Unjoni Ewropea, nħasset il-ħtieġa li tinħareg direttiva oħra li tinkludi dawn l-iżviluppi. Il-qafas tad-Direttiva 2008/90/KE hu l-istess bħal dak tad-Direttiva 92/34/KE.

 

Id-Direttiva 2008/90/EC qed tiġi addottata lokalment f' l-imsemmi Avviż Legali li se jiġi fis-seħħ mit-30 ta' Settembru 2012 il quddiem u li għandu jiġi ppubblikat mhux aktar tard mill-31 ta' Marzu 2010.

L-għan tad-direttiva hu li r-regoli li jridu jiġu osservati minn min qed ikattar, ikabbar u/jew ibiegħ ikunu l-istess f'kull pajjiz tal-Unjoni Ewropea. B'hekk fis-suq tal-Unjoni Ewropea, jinstab biss materjal ta' tkattir u siġar tal-frott b'saħħithom u tal-aqwa kwalità. B' riżultat ta' dan, il-konsumaturi jkollhom riżultati sodisfaċenti meta jikkultivaw is-siġar tal-frott.

2.         It-tkattir, it-tkabbir u bejgħ ta' siġar tal-frott fil-Gżejjer Maltin

Kull sena, numru sostanzjali ta' żerriegħa, selvaġġ (rootstock) u siġar imlaqqma ta' diversi speċi huma introdotti Malta kull sena minn pajjiżi oħra tal-Unjoni Ewropea. Ukoll, ammont sostanzjali ta' materjal bħal dan jiġi prodott lokalment. Il-materjal li jiġi minn barra jew prodott lokalment jiġi mibjugħ u użat/ikkultivat fil-gżejjer Maltin. Għalhekk, is-siġar tal-frott jistgħu jitqiesu li huma mportanti ħafna għall-ekonomija u l-agrikultura Maltija.

3.         Il-kontenut tal-Abbozz tal-Avviż Legali

L-Avviż Legali hu magħmul minn diversi regolamenti li jiffukaw fuq il-materjal ta' tkattir u siġar  tal-frott,  il-produttur  jew  bejjiegħ u   id-Dipartiment  bħala  l-entità  responsabbli  mill-

monitoraġġ. Il-punti li ġejjin huma ġabra ta' informazzjoni dwar ir-regolamenti ewlenin tal-Avviż Legali. Ħafna mill-informazzjoni hi diġa fis-seħħ bis-saħħa tal-Avviż Legali 271 tal-2004. Meta dan l-abbozz ta' liġi jiġi fis-seħħ fl-2012, l-Avviż Legali 271 tat-2004 ma jibqax fis-seħħ.

Rekwiżiti li jridu jiġu sodisfatti mill-ġeneru u l-ispeċi

Il-materjal ta' tkattir u siġar tal-frott nkluż is-selvaġġ (rootstock) għandhom jiġu kkumerċjalizzati dejjem bl-isem tal-varjetà. Kull varjetà trid tkun reġistrata u jkollha deskrizzjoni uffiċjali.

Kundizzjonijiet li jridu jiġu osservati mill-produttur jew bejjiegħ

Kull persuna jew entità trid tkun reġistrata mad-Dipartiment għas-Saħħa tal-Pjanti skont l-attività li twettaq. Il-produzzjoni ta' materjal ta' tkattir jew siġar tal-frott taqa' taħt ir-responsabbilità tal-produttur. Il-produttur għandu jidentifika il-punti kritiċi fil-proċess tal-produzzjoni li jinfluwenzaw il-kwalità tal-materjal, iżomm informazzjoni relatata mal-punti kritiċi, jieħu kampjuni meta neċessarju biex jiġu ttestjati f'laboratorju u li l-materjal ta' diversi kunsinni ikun miżmum separatament. Id-Dipartiment għandu jiġi infurmat meta jinstab xi organiżmu li jagħmel il-ħsara. Xi punti minn dawn iridu jiġu osservati ukoll mill-bejjiegħa. Rekords iridu jinżammu ghal perjodu stipulat meta jinbiegħ materjal ta' tkattir jew siġar tal-frott.

Kundizzjonijiet għas-suq

Il-materjal ta' tkattir u siġar tal-frott li jitpoġġew fuq is-suq iridu jappartjenu għal waħda mill-kategoriji mniżżla fl-Avviż Legali (CAC, prebasic, basic jew certified). Dawn għandhom ikunu akkompanjati minn dokumenti maħruġa mill-produttur/bejjiegħ jew mid-Dipartiment skont il-kategorija. Importanti li kull kunsinna jew lot t/ikun miżmum/a separat/a u jinżammu rekords dwar it-traġitt, l-oriġini u l-komponenti tal-kunsinna jew lot.

Spezzjonijiet uffiċjali

Id-Dipartiment irid jagħmel spezzjonijiet waqt il-produzzjoni u l-kummerċjalizzazzjoni tal-materjal ta' tkattir jew siġar tal-frott sabiex jara li ir-rekwiżiti u r-regolamenti tal-Avviż Legali qed jiġu mħarsa. Jekk ikun hemm każijiet ta' nuqqas ta' ħarsien, id-Dipartiment irid jieħu azzjoni skont il-każ u kif stipulat fir-regolament 13 tal-Avviż Legali mehmuż.

Id-Dipartiment għas-Saħħa tal-Pjanti qiegħed jistiednek sabiex taqra l-Abbozz tal-Avviż Legali u tressaq l-opinjoni/suġġerimenti tiegħek dwar dan id-dokument

 

Ghal aktar informazzjoni inti mitlub iccempel lil Abigail Mamo-GRTU.

Amendment to Toy Safety Regulation

 This specific Legal Notice introduces new procedures for labeling and composition of chemicals in toys. As such, there is nothing new for "importers", except checking the additional labeling requirements for chemical toys (Schedule IV warnings). However, on a more general overview, perhaps it would be useful to note the following:

 

Legally speaking, where the CE-mark is involved, there are 4 different economic operators:

  • Lower energy costs
  • Reduce the impact on the environment
  • Make efficient use of natural resources
  • Manufacturer – the person who assumes all responsibilities for the product's safety and conformity. However, as we will see, he may not necessarily be the actual person who produced the product. He is defined as the person who places a product for the first time on the EU market (i.e. a specific item, even if this same product is already in the EU);
  • Authorised Representative – some Directives (the Toys Directive is not one of these) make it obligatory for manufacturers outside the EU to appoint an office (not necessarily manufacturing plant) to represent them in the EU and serve as a contact point with EU authorities;
  • Distributor – this is a person in the supply chain who is importing products in Malta from another EU Member State. His responsibilities are much less than the manufacturer and will be defined in the new Toys Directive next year (not this LN).
  • Importer – this is any person who imports an item directly from outside the EU. Importing for own use makes no difference in terms of responsibilities. In case of importers, the importer assumes all responsibilities of the manufacturer and every reference to "manufacturer" in the legal text becomes a reference to him.

Therefore, importers are strongly advised to check that all legal requirements have been fulfilled by the non-EU manufacturer before they commit themselves financially, otherwise the product will be halted either at Customs or later via Market Surveillance inspections (including complaints). In case of an incident caused by a non-compliant unsafe product, the importer would be held 100% liable since EU law applies only within EU territory, not to manufacturers outside the EU.