Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698071419082.pdf (Guyana)
0 0 r, Published on the 20th day of February, 1960.

53 No.

6 of 1960 BRITISH GUIANA REGULATIONS MADE UNDER THE INCOME TAX ORDINANCE, (Chapter 299).

ti UNDER SECTION 83 (1) OF THE INCOME TAX ORDINANCE THE f'OLLOWING REGULATIONS HAVE BEEN MADE BY THE GOV­ ERNOR IN COUNCIL :- l.These Regulations may be cited as the Income Tax (General) ment) Regulations, (General) any Regulations amending the same.
1960, and shall be construed Regulations*, hereinafter referred to as the Principal Regulations, (Amend· and read with the Income Tax and 2.Regulation 3 of the Principal therefor:- following substituted Regulations is hereby revoked and the "3.

Every return under the provisions of suhsection (1) of section 40 of the Ordinance schedule to these Regulations".
shall be in the appropriate form set out in the first 3.Regulation substituted 5 of the Principal therefor:- following Regulations is hereby revoked and the c-: l" "5.

The list to be delivered to the Commissioners of Inland Revenue in accordance Ordinance to these Regulations each case direct."

with the provisions of sub-section shall be in such one of the forms set uut in the third schedule of Inland Revenue shall as the Commissioner (1) of section 35 of the in 4.
The first schedule to the Principal Regulations is hereby revoked and the following substituted therefor:- *Cap.

299.

54 FIRST SCHEDULE Form 1 GUIANA 19 BRITISH INDIVIDUA(.. Ir,) INCOME TAX 0 .

CONFIDENTIAL File No.. .

.

.

.

.

.

.

.

.

YEAR OF ASSESSMENT Income Tax Ordinance, Cap.

299 ENDING THE 31ST DECEMBER, 19 Relum to tic made ol lh.c lw:ome of the Prcce<lin_g Vear Ended 31st December, 19 Assessment No ......... 0 .
ff To be delivered to the Commissioners (a)in case of Government Employees or before I 5th March, 19 of Inland Revenue.

(b) in case of all other persons, on or before 30th April, 19 and Pensioners and Primary School Teachers on {:::illra:eme I I I I I I I I I I I I I I I I I I I I I I I I I I ;r=�- Print your name, put one letter in each soace.

Christian Names or Letters) First Names (In Block Private, Address Business Address If employed state : ........................... ...................... ..... .
Names in Full f ............... ..................................... ............................... Name of Employer Type of work or position in 19 ............... in 19 ................. My last Income Tax Return was filed for the year ........ ...................... ......... My name and address (District Office).

on that Return were same as above D or ....... .

• .... , - ............ ,.

..................... .............. ....•......... .

.

at .
.

at .

If you did not file a 19 retum state reason, British departur.e Guiana for 12 months in .......................... or if you did not 'l'eside in 19 give date of entry or .......................... .

����..i==-,...:,..-..:.=��;.

:r;: .

- ... GENERAi, DECLARATION I .

ments attached � I hereby certify that the information is true, correct and complete given in this return and in any docu- in every 1'espect, and fully discloses my income from all sources Sign Here .............
Date ..............................

IT LS A SERIOUS OFFENCE TO MAKE A FALSE INCOME TAX RETURN.

.................. • • • ...................... • • ....... ....•....... ................. under this Ordinance.

chargeable -=m::aan aa:aa...-,-� -------- State Capacity (i)On your own behalf (ii)As an Attorney, In Which Return Is Made : person ............................. ................................... .

Manager., etc., of any ................. .


Trustee, Agent, Factor, (iii)As Trustee, Executor, Administrator, etc., of an Estate ..... .

.. .. � I declare Declaration to be made by a person not ordinarily domiciled that *I am not ordinarily *I am not domiciled Given under my hand this ........ ................. ............................... resident in the Colony.

day of .............. .................... in the Colony.

in the Colony.
in the Colony.

..... Riesidence Sign ature resident or not 19 *Strike out por!ioo llOt applicable.

0 0 � 55 If no Income is returnable under any of the heads below, the word be entered in the money column.

In no case must such NONE should column be left blank.

WIFE'S INCOME.

A married income, be attached wife's man must include on his return not only his own Head.

A statement but also the income of his wife under each the amount of his income and the amount of his income under each Head.
separately showing should Income for year ended 31st December, such other period as agreed by the Commissioner.

19 , or (Column 1) Amount of Net Income (Column 2) 1.Gains or profits from the working of Estates or or cultivation of Land of every the �CC!,lpation des.cnptlon .

............................... (See on p2ge 1 ) note (See Note on page 2 ) A.

See note 3 on page ) (See Note 0,1 p:ige 4 ) 5 (See Note on page ) ,.

5 (See note on page ) mo: =.. ::-r- 6 ) on 9age Note ,see fc.

2.
2.

Gains or profits from any Trade, Pro­ or Vocation--other than of land, working ............. ..... , .

.............. fession or salary Business, I.Salary or Wages receivable from or through the e .

.

B.

2.- ::�;; :: I. c. 2.

·�= Public I,r.

:�:� �;��- ·t��� ����r· � urY,;,_,: ................

�.;.

;,.� ·s�·u·r�� ·t�� I Interest Dividends, within the Colony ............ sources· or Discount from .

_ ............. Interest arising Dividends, ing from any source whatsoever Colony .
................................. or Discount out of the or accru- cc.�=:i1:�.a.�=;:r�tt:..Je��=� 1 .

I.

Pensions arising in British British Guiana from Guiana or received any source whatsoever.

in (Sc) note 6 ) on pa�e note 7 ----�---•--•-•-I.

on page ) E. (See 2.

Charges or Annuities ansmg in British or elsewhere.

.
.

.............. Guiana 1 ............... ' 1 n --Re7i� ;:��==�= from property in British y�-;; profus Guiana or arising e h --- �:= ���S· �i� -� �;)·�����-���� is�::::::-:::::: Total Income under all Heads ........... ____ I 1,----1--· -----1 l� i --·!

(I)Less Wear and Tear Allowance (2)Less Trade Losses in previous =Sootion-1 4 �- 8 (See note on page ) (carry years ................... Total d�ductions under Section .. .
4 total to Column 2 and deduct) , --- j of Income ............... -Balance (I)Deduction (2) (3)Deduction .

of $ for self.

... .

of $ for wife .... .

for u·nmarried i Under 121 :n�� 16-&cwer children , � Amount Age J No.

$ Je u •_$ - - -$-- 1 I l ·- I Q e f:] ·: (See Note 9 ) on page ... iSee note IO on page ) (See Note ll on rage ) ( 4) Deduction of $ ........... (5)Deduction Assurance Dependent in respect of Life ..................

Relatives for each of .


Total Deductions to Column 2 and deduct) Income Chargeable (carry total ---,- !

'� $ I I I I 56 I PERSONAL AND FAM LY ALLOWANCES ,.

Section 6 • DeclaraUou ----· (i) BY RESIDENTS.


whkh roust be signed if o deduction (5) to (1) , of Section is claimed under any of the beads numbered S. • I declare in Sections and I claim the deductions that I was resident in the Colony in the year 19 and that all the particul:.rs given 7, 8, 9, and 10 below are truly and correctly stated to t�e best of my judgment by me and belief to which I am entitled by reason of the facts sfated .. .. .

... .

.

.. .

.

.

.

.. .. .. .

.

.

.

.

.

.

.

.

.


.

.

.

.

(ii) BY NON-RESIDENT BRITISH SUBJECTS .. .

.

.

.

.

.

.

.

.

Signatu� I declare that •1.


.............. .................. ............ -- a British subject resident in am is .................. and 10 below are truly and correclly .......... sr,ated and to the best of my judgment and belief and I claim the end that all the particulars givon by me in Sccfions 7, 8, 9 .................. deductions to which I am is he entitled by reason of the facts seated.

I furtl1er deolal'C that tbc whole of the income from ev,:ry source included in this Rotum.
t whatsoever whether chargeable to ta< or not in the Colony has been 00 ............................. ................. Signature 1" and insert name of Claimant out •Strike see Notes.

t For explanation Claim for deduction less, allowable of $ in respect of wife, or of amount Maintenance etc.
is signed by Agent, Attorney, OI" alimony, if if declatalion where the claimant during the year 19 • - � (i) had a wife living with him or wholly maintained separated (ii) made payments in accordance wife, or with by him.

Order of Court or deed of separation to a an wife (iii) paid �limony to a previous as Amended by Section of the Ordinance (Section 11 4 4 of 1958).

Christian Name or First Name of I Date of marriage Wife.
by claim• Amount of mnin- from by Order teoancc or Claim for deduction in respect of each unmarried child who at 1st January, 19 ' ffa.

!I: I ------------ of Ordinance with, I g��• - ---1 State whether Wife is living or is wholly maintained ant, or sepaated of Court or or Divorced I alimony � (a) under the age of 12 years (b) Between the age of 12 and 16 years.
(c) 16 yo:irs ,,f ag� and over and was receiving School or Educational 18 of the Ordinance in resJ)cd of any child of whom the clalnmnt had the custody and mahl-' includes but docs not include illegitlmnte full time instructloo as omendecl by Section step-children, Establishment.

5 of Ordinance children.

The 4 of 1958).


College, (Section allowable "children" or If entitled, deduction Is, however, The expression to the deductions, taincd at bis own expense for the year 19 · , and in respect bns relinquished of whom any otl1e, indlvidullJ Is not eotided bis claim thereto.
at any Uni"6fsity, Nnmo of each child in the custody of a.n<l I child of claim:rnt at b_is expeuse dnring I "">- I :Nome of each leuiti· mate child or s�p- maintaiucd rn Alive at any time Ia respect within the year 19 otbe1· person is n of whom ot I by clnimant (Xarne in full-Sur- name first) to the deduction, eut,tled or _if enti_tled lias relin-1 qurnhecl bis clann hereto./ Day (Name in full-Surname _ _ _ _ _ _ _ __ 1 ____ first) ___ _ , __ Date of Birlh or If Has child :iny earnings other income of its own?
so, state au• nual umount exclud.in� scbolarsb1p ···I··· ),1.13.-lf I I --,:::::::::::: ::::::::::::r::::::::::r::::::: ::::::::.�_ I I 1he space provided is insufficient attach a statement hereto with the required paniculars.
IName and Address I Month I Year :::::::::::t::::::::::i:::::::::::::::::···· of Educational Establishment child is lG years of age and over on 1st January, .. • income I_ I 19 if Section 9 () (l Claim for deduction or (ii) Daughter clalomnt reason of old age or infim1it of Ordinnnce 4 of 1958).
57 in respect of (I) Dependent Relathes of S ..... maintained by the upon whose services the claimant 19 of the Ordinance is compelled to depend by as amended by Sec:Uo1> 6 (b) y-(Section {i) DEPENDENT RELATIVES (See Note 10 on page 4) - -- e of Jlirtb Annual State how i11: PLEASE ANSWER Income o[ capncitatecl-_-- If nn.l:' ot-ber relat\ve to mam- Depe11-(old age or Ill· contributes state name dent firmity)cxcept tenance, Name of Dependent Relative by claimant maintah1cc1 Re lationshi p I dunng to Claim"nt to ori.
D I bis wHc � 19 (Name in fulJ.. J\Ith.

Year from nil widowed res.J;>ectivc I -- ·-· ' r� rn first:!_ I -----1--�----=--=- sources.

mother contnbutiona.

1--_: .. _\ I !


-------l-- 1-=- Relative iu case of ancl amount or value of 1-· -·----- __ ______ __ 1 ' I (ii)DAUGHTER Name of Daughter at expense of CJaim1tot Claimant is compelled resident with nnd maintninedl Whether she is upou whoi;c services mnrried" "widow" II claimant services depends on ber on account of 11 ·to depe11d by re11son of old or "spinster".

age or infirmity.

i (Name in fu]J ... suru�mc first).

hi sbu11d, state (If sue is married but living apart from her so).
Infirmity: Ol Age.

Nature of infirm- cl .

Age to be statecl ity to be stated here here r· .... (J 0 "' I Claim for deduction Secti�;-, Company nnd/or annual contributions Governor ::md/or ness -See lo any coml)any or on par,e 4. annual contribution 10 ' society :OPl>rDled hy in respect of annual amount of Premiums to any Superannuation paid to any Lite Insurance fund approved by the for Insuring claimant !he Go,·ernor.
or his wife in respect (Section of 20 of the Onl,) sick­ paid Note 11 I Company State whetu_er the Assu_1;ancc•1 Nome or Insurance ,, .

is on the hfe of Self or of "Wife".

I -=·I -----=; ---== _ 1 _____ --1----1- ---�=--�=-=- ----- _ Amon11t of Pre- Capital 111iu111s the ypur enrlecl 1 December 19 .

policy must be statecl).

31st !\t death p11rticulars of the paid during (If uo capital stun Assured.
sum is payable -=-::=:-=-1-=----I== I _ -·-I __ _ Total _ __ _ ___ __ , Instrnctioas That Must Be Carefully Followed of estates, etc.

:-Attach statements showing: (a) Name o( estate, Note 1.

Income from the working and Location (d) Income Sheet at end of period, come Tax purposes.

prepare been arrived at.

and Expenditure/Trading etc.

; (b) Total acreage with any necessary together N.li.
Where full and proper accounts (c) Type of crop; under cultivation; and Profit and Loss accounts and Balance for In­ Statement" have not been kept or gains has how the amount of the profits "Adjusting showing and annex a Statement Note 2.

Income from business, etc., and address and Loss accounts business, and Profit together N-8.

Where full and proper accounts Statement showing where carried and Balance with where necessary, an "Adjusting Statement" for Income Tax purposes.
how the amount of profits or gains has been arrived have not been kept, prepare at.

and annex a on; (b) Income and Expenditure/Trading Sheet at end of period where applicable, profession, etc.

:-Attach statements showing (a) Nature of Note 3.

Salary, etc.

f•·om Public cil, Government Employees Overtime, granted in respect travelling, ment(s) Period attached subsistence where employed value of residence.
quarters, board or any other allowance Treasury:-Applicable to Members of the Legislative Include Coun­ for payments and Primary School Teachers.

or lodging of employment.

whether in money or otherwise but do not include or forage allowance:-Attach a statement showing during year; (b) Income from each such Department; (a) Depart­ (c) to each Department.

58 other than Public Treasury:- Applicable to all employees • value of residence, board or lodging, in respect under B.l.
Include Commission, or any other allowance Bonus, Overtime, whether in money or otherwise of employment:- Attach a stat-ement showing and (a) Name(s) of employer(s); (b) Period of employment during the year; (c) Income • during the year.

we.re wholly and exclusively incurred in earning the income, full Fees, etc.

receivable by Directors, Trustees, etc., are returnable No.te S. Salary, etc.

from sources not falling quarters, granted address(es) from each employer If any expenses must be given.
details N.B.

Salaries, under this Head.

Note 4• Dividends, Attach a statement (a) Each source (b) Gross amount from each such source; where full particulars no relief from any item prior to receipt, are submitted, are to be will be granted showing: Interest, etc.

derived:- Dividend Vouchers at source.

on Mortgages and unless of tax deducted from which income is derived; Income Tax was deducted furnished, in respect Include interest in Banks, on deposits Interest, Interest Bonds, Discount etc.
Exclude tures issued 9 of 1951, 17 of 1953, 55 of 1955 and 54 of 1956. or Dividend on Treasury with Life Insurance any interest received on War Loan Stock, and Loans, on Deposit, Accounts Soci,.-ety or other companies, or Savings Current National Shares, Building War Bonds, Exchequer Possessions, Securities, Bills also Dividends, Bonds and ,Deben• under Ords.
6 of 1916, 11 of 1929, 22 of 1935, 26 of 1941, 5 of 1945, by Non-residents on Government Note 6.Pensions, Annuities:- Charges, (b)Gross amount of Income; full particulars Include ness whatsoever kind or under any agreement whatsoever.

received wherever situated, must be submitted.

from the Government money 1<eceived pensions Attach a statement showing: (a) Source of Income; prior to receipt,, where Income Tax was deducted of any country from estates, or from any busi­ of any or trusts I Note 7.
Rents, etc.

:-Attach a statement showing (c) Gross Rent; (d) Particulars income from the letting of houses (furnished ef expenses, except such rents as are included (a) Situation etc.
or unfurnis in the receipts Tenant; Include properties, Estate or cultivation included under Head A page 2. of land, or the sub-letting of the working of an which may bd of trade premises of Property; (b) Name of hed), lands ort other • Note 8• Wear and Tear:-Attach a statement claimed; (b) Written and cost of any subsequent Rate % claimed; alterations (f) Amount (if any) written showing: down value at beginning (a) Subjects of year; (c) Original on which allowance is price, purchase (d) Date brought into use; (e) books.
off taxpayer's or renewals; Note 9-Children:.

Note 10, Dependent "Dependent relative" means any person whom the claimant "children" The deduction had the custody includes is, however, but does hot include allowable step-children, of any child in respect for the at his own expense to the is not entitled and maintained of whom any other individual has relinquished bis claim thereto.

The expression illtgitimate children.


of whom the claimant year 19 , and in respect or if entitled, deductions, Relative: at his own expense maintained of his wife, and incapacitated widowed mother whether $300 per year.

"A relative" tody and whom he maintained Where a person is maintained tioned between tenance with the substitu them in proportion of that person.
includes for the year 19 , who is (a) a relative of his or by old age or infirlnlty; or (b) his or his wifd's incapacitated or not, and whose income did not exceoo any child of whom the claimant had the cus­ when under the age of 16. by two or more persons contrib to their respective the allowance will be a:ppor­ to the main­ utions in the case of a female taxpayer applies The deduction Note 11.

Life Insurance: tion of "husband" No deduction for "wife".
is allowable in respect of any annual amount of of sum on <loath (exclusive the part of the income of and under Head (2) of Section 4 to $1,500.00 on or after 17th Decem- limited effected wh.m • .. beyond one-sixth premiums additions), or in aggregate making the deductions claimed 5.

The aggregate Premium in excess of JO per centum of the capital bonds, .etc.

claimant before Heads (I) to (4) of Section it includes ber, 1954.

Premiums in the Colony.

The Insurance addition to other premium�.


The receipts been paid, must be annexed of Inland Revenue.

for any insurance Premium receipts for any Premiums or contract is further paid, or satisfactory for endorsement and allowance must also have been paid out of income brought in respect of sickness premiums are allowable to charge in have proof that such premiums by the Commissioners will be returned in due course.

59 Form 2 No.

of Assessment.

..... , .... (I 19 etc.

• INCOME TAX.


BRITISH GUIANA CONFIDENTIAL C6MPANY File No .............. .

Income Tax Ordinance, Cap.

299 as subsequently amended.

YEAR OF ASSESSMENT ENDING THE 31ST DECEMBER, 19 RETURN TO BE MADE OF THE INCOME OF THE PRECEDING YEAR ENDED 31ST DECEMBER, 19 To be delivered to the Commissioners of Tnland Revenue, ...................•.......... on or before 30th April, 19 Name of Firm Estate Trust or Company ................. Block Letters.

.................. ........ .


Address ...................................... ........................... ...... .

,., t Nature of Business ............... .............................. • • • • , • • • • • • • • • • • · • 0 Last Income Tax Return was filed for the Year of Assessment -"'<f•• I (District 19 ...... at.

.............. Tax Office).

.

I, ..................... ............... .

.


.... that in the Statements declare any Statements Return and particulars of the whole of the Income from every soever chargeable and belief under this Ordinance, to the directions in Sections sent herewith, and Rules of the said Ordinance I have given a full, just and true 2 and 4 on page'S 2 and 3, and in to the best of my judgment or Accounts estimated according source what­ .
Given under my hand this ................. ..... day of ............... 19 Sign here IS" ................... ................................ Signatur ......... e Address Business If absent from the Colony state the name and address of agent l!esiding in !

'he Colony.

................................

Private Address Name of Agent .................... ................... .

(I State whether the Return is made:- Address of Agent (i)As the Resident Firm ........... Acting Partner ............ .......... .
for the time being of a be made by the Re,tdent ,., (ii) As the Secretary or other responsible Officer of any Corporate N.B.-ln the Dedaratloo the case of a firm, above mu•t Partner for the time Acting being, or in cas� where none of the partners i!

re­ (iii) Body .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.


As an Attorney, Agent, Factor, Trustee, Manager, etc., of any sident P on · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · ers As Trustee, r, etc., of an Estate ...... tiou as to the Partnership Manager, Agent, Declara• Attorney, etc., the required Administrato Executor, to the Colony, by the (iv) profits, Section etc., being made in Pai:e, S" If is tbe- be;e_ntejed "in n� income '· 60 money column �1· " J or such ot��i;.
p�iod as agreed by the Commissioner.

returnable undec ,my <'f J (:z).

In the Heads below, the word no case must such column be left blank.

Amount of Net 19 , Iocome (Column Income for the year eoded 31st December, .

.

f''' �/ (Column 1) Se ·tu·' , l.:-- ''NONE" 2) , _ _ 1 _-,')\�•' .

r-,.in?;;.

profits .

.

·· ,..,_ the o_cc�1pat1on from the Working of Estates or cult1vat10n of Land of every 1 ciH; · A.

· " ·..-:; Y.,.
· " ·..-:; Y.,.

(See n o�e._ on page ) ... ....., or should .. ) (See note 2 & 3 on page 2. description Gains or profits fession !,and, etc.

.

.............................. .............................. .

Pro­ of .

from any Trade, Business, - other than working or Vocation (See 4 ) note 1.

C. Interest or Discouot Dividends, within the Colony ........................ Dividends, arjsing ing from any source whatsoever from sources or Discount Interest out of the or accru­ .

2.
2.

� - on page ----------�folony ..

·,.

:.,;, ·..: ....

;.

:, ...... on page ) D.2.

Charges (See note 5 or Annuities or elsewhere ,;..;..;..:.;.

; ...

.

:,,:,,:.� in British Guiana ............................. .

Premiums arising (See note 6 on page ) E. Rents, Royalties, from property and any other profits arising Guiaoa or else- where.

.

.................................... Less Loss (if any under Head(s) .

· ................. 1 Total Income under all Heads.
---� • in British 1--- � Less: I .

...... (I) Wear and Tear Allowance (see note 7 oo page 3).

years .

.

.

(2) Trade Losses in previous Total Deductions 3 .... .

under Section (Carry total to Column 2 and deduct).

Chargeable Partnerships, Estates, Trnsts, Income Section I Declaration as to the pa!llners Etc.

in a Firm, and the amount of the share of the Income to w'h.ich each partner was en­ - (Section titled beneficiaries 45 of the Ordinance), etc.
in an estate, trust, and as to the 4 • $ Na mes of Partners ( or (or beneficiaries).

State in each cnsc whether "Gen­ 11 A dcl resscs of the 1 1 Special eral", Partners 11 Acting or beneficiaries).

Sahtried'' Partner.
---:-----1 11 11 , Amount of each Partner's or beneficiary's Share of the Basis of distribution Income I of Profit As assessed As returned Commissioners by I $ I e. ll I c. - - - - - -- -- � --- -- - -� �- - - - - - - �- - - - -l- -- 1- - 1-- - 1-- •···•••·•••• l•••••••••l••••••••••••I••••••••• II Total (to agree with the totnl net profits trust as returned abo,·e) I declare of !be firm or estate 01· and that the foregoing *State whether Resident best of my judgment Agent, Manager, Attorney, that I am* ................ fully and truly stated respect for the time being, Excculor resident w}1ere no partner ls particulars Ac(;ng Parlncr and Belief.
&c.; in c;;ses of the Firm or Estate ,md Adminlstrntive in lhe Colony.
a.re in evei-y according to the Trustee or tno or Trust above described � $ I I I I " 'N.B.-In the case of persons rarrylng Agent or MA!nager, ,vllere Attorney, 011 joint Return of lhc fall profits indhidual busii:ess no partner is resident in the Colony, is required in parhiersbip, ............................................ Acting Partner, the Resident Signature or (be to render a to epcb of although of the 1,ar!ncrship, ntt,1chcs render 01'1y • • ,.
•• • --·' .... � ...... ,..� .-.nv .... ,,.r,;nn!l1 resident l)Jrlner im·nme ca1,acit).

E�tl'h therefore Ii.ability to tax whh:h mus!

he may pos- a separate the oartncrs in his " Instructions that must be CarefuUy FoUowed 61 Note 1.

Income from the working of estates, (a) Name and etc:-Attach statements (c) Type of crop; (d) In­ showing: of estate, etc; (b) Total acreage Location come and Expenditure/Trading end of period, with any necessary purposes.

annex a Statement arrived N.B.


Where full and proper accounts for Income Tax and have not been kept, prepare showing how the amount of the profits .or gains has been undeu-cultivation; and loss accounts "Adjusting Statement" and Profit together at.

and Balance Sheet at Note 2.

Income from business business, and Profit together etc.
and address and Loss accounts where carried and Balance with, where necessary, an "Adjusting on; (b) Income and Expenditu,re/Thading Sheet at end of period where applicable for Income Tax purposes.

Statement" , profession, etc:-Attach statements showing: (a) Nature of N.B.

\\'here full and proper accounts State:nent showing and annex a at.

how t'he amount of the profits or gains has been arrived have not been kept, prepare Noto 3.
Any salaries, of persons should be included by any partner, trustee, as gains or profits etc., which is credited under this Head.

fees, etc.

received as a director, etc.

of any Company or other body to the Company, firm, etc., Note 4, Interest, Dividends, from which income is derived; come Tax was deducted furnished, respect and unless of tax deducted Dividend at source.

etc.
etc.

derived:-Attach a statement showing: (b) Gross amount from each such source; from any item prior to receipt, are submitted, Vouchers no 1-t::lief full particulars (a) Each source where In­ are to be in will be granted Include interest in Banks, on deposits Interest, Interest chequer Bonds, Discount Securities, etc.
on Mortgages and Loans, on Deposit, or Dividends with Life Insurance or other Companioo, on War Loan Stock, National also Dividends, on Treasury Bills, Building War Bonds, Ex­ Shares, Possessions, Current or Saving Accounts Society Exclude tures issued under any interest received by Non-residents on Government Bonds and Deben­ Note 5.

Char,ges, Annuities:-Attach a statement showing: (a) Source of Income; (b) Gross amount of Income; where Income Tax particulars must be submitted.
was deducted full prior to receipt, Include whatsoever.

money received from esta�es, or trusts of any kind or under any agreement Note 6.

Rents, etc:-Attach a statement showing (a) Situation of Piroperty; (b) Name of Tenant; (c) Gross Rent; (d) Particulal'S etc.
of 6Xpenses, income from the letting Include other properties, of an Estate or cultivation may be included under Head A, page 2. except such rents as are included in the receipts of houses (furnished or unfurnished) lands o.r of the working of land, or the sub-letting of tnade premi'ses whioh Note 7, Wear and Tear:-Attach (a) Subjects on w'bich allowance fa a statement showing: down value at beginning (b) Written claimed; and cost of any subsequent Rate % claimed; or renewals; of year; (c) Original (d) Date brought books.
off taxpayer's alterations (f) Amount (if any) written to the Principal 5.

The third schedule Regulations is hereby amended by the into use; (e) purchase price, · insertion therein form:- of the following Guiana British Income Tax <' 0 u "' The Income Tax Ordinance, 299 Chapter 19 Year of Assessment ending 31st December, by any Person who is in Receipt of Money or List to be prepared Value or Profits and delivered or Gains Belonging to Any Other Person.

!l'l.B.
!l'l.B.

- If there are no persons to be included in this List, please insert "NONE" and sign the Declar�tion.

Name of each person to whom the money or (if a mar­ value belongs ried woman, to be so stated).

Address of money or Capacity, Description value and amount for citv.

in which I am in the year ended 31st receipt December, thereof.

or joint capa­ 19 Where the person (a) is not of full age, or (b)is under incapacity, or (c)is not resident British m Guiana.
The following added, unless assessment particulars should be that the it is desired be made on the person this List.

who renders (a), Insert or (b), or (c), as ap- propriate.

Names of Trustees, Agents, s city in which they act.

etc., and capa- Addresse (1) (2) (3) (4) (5) (6) (7) DECLARATION: I declare fully and truly stated that all the particulars required by the notice ng to the best of my knowledge to be returned herein accordi and belief.
of the Commissioner dated are in every respect Given under my hand this .................... day ef .......... ................ 19 .............................. Signature.

Made in Council this l st day 1960. of February, (M.P.

IT : 12/57 (I)) (M.P.

IT: 2/1953 (III); e .. IV AN H. SEELIG, Clerk to the Executive Council (acting).

• ,.

fl