Any person liable to furnish a return of income, in respect of any year of income, who fails, neglects or Inland Revenue Department requires that returns be submitted for the last six years.

• 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.