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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.