- 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.
![](/images/IRDStaff/MarciaVite.png)
O. MARCIA VITÉ
Comptroller
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![](/images/IRDStaff/MarvaA.png)
Marva Amos
Deputy Comptroller
Operations
Operations
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![](/images/IRDStaff/FeliciaE.png)
Felicia Ellie
Deputy Comptroller (Ag.)
Strategic
Strategic
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Catherine Spooner
Senior Legal Officer
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Sharon Guard
Assistant Comptroller
Administration
Administration
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Gabriela Regis-Louis
Assistant Comptroller
Small & Micro
Small & Micro
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Terrence Ferguson
Assistant Comptroller
Information System
Information System
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Fleur Simmons
Assistant Comptroller
Property Tax
Property Tax
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Carol Jean Severin
Assistant Comptroller
Large & Medium - Collections
Large & Medium - Collections
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Cleveland Emanus
Assistant Comptroller
Large & Medium - Audit
Large & Medium - Audit
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