Monday, 20 July 2020 21:31

Who must file Income Tax Returns?

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  • Every resident individual who is in receipt of income of over $18,400 in any year;
  • All self-employed individuals, notwithstanding the amount of the income or loss. Individuals in this case include taxi and mini-bus owners or drivers, doctors, mechanics, shopkeepers, vendors, lawyers, hairdressers, shop-owners, contractors, etc.;
  • Every corporation, whether or not a profit is made;
  • Corporations and Individuals to whom exemption of Tax has been granted under the Fiscal Incentive Act or otherwise;
  • Partnerships.
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