Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698071521164.pdf (Guyana)
936 CH.

38.

INCOME 'L'AX.

1t, � � � l�1 �1,cr�,; 11 r1s1; llff'JJ.,,: .j-p 3l ·, ci o °J7i Af i fr,�-; ..1 t.J j7f ) CHAPTER 38.

INCOME TAX.

[No.

XVII.

of 1929.J [23:rd March, 1929.

J 8hort title.

1.This Ordinance ma,y be ci-ted a1s the Income Tax Ordinance.

Interpreta­ tion of terms.
qul'I'es,- �-In this Ordinance, unless the context otherwise re­ '' Commiss�one r '' means the Cominissioner or Com­ of the administration charged with missioners this O1idinance; '' oompany '' means a company inoorporated or regis­ tered under any law in force in the colony, and any company registered or has an office or place of business which, though incorporated the colony, ca;rries or on business therein; out,side '' person '' includes '' body of perison a body of persons; s '' means any body P.,olitic, and any company, corporaite fraternity, or oollegiaJte, fellowship, porate or not oorrporate; or society of persons cor­ whether '' jncapacitated woman, lunatic, person '' means any infant, or insane person; idiot, married '' means the Mayor and Town the Mayor and Town , any local authority Board or constituted iof Georgetown, of New Ams:terdam '' local authority Council Council under the Local Government under any ,statute auJt'hori irrigation arnthoriity authority tion of sewerruge, fences; any for the itime ,being in force, 1ty for the a:dminisoration or any of drainage or drainage and irrigation, for the supply of waiter, any polder and any authority aid.ministra­ for 1t,he water wo:rks, roads or sea de­ "prescribed?'
Ordinance; means prescribed by rule under this " tax " means the income tax imposed by this Ordi­ nance; INCOME TAX.

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38.

937 '' yearr of assessmeDJt '' means the period of twelve months commencing nineteen sequent hundred and twenty-nine, period of twelve months; on the first day of January, and each sub­ '' chargea.ble income '' means the aggregate a;mount specified of ithe inoome of anyone from ithe sources in seation five ,remaining after allowing priate deductions and exemptions Ordinance.
ithe wppro­ under this ADMINISTRATION.

3.For the due adruinisrtrrution may appoint Governor to be styled neoessary sioners with warraruts of appoirntment Commissioners officers and persons of Inoome Tax and any other a the C�mmis- and shall furnish of this Ordinance the Appointment �f t?ID-inis • not more than three Commissioners 1 :t�::ity.

ti In under his hand.


_ ___ ..\ee 1.0-4_ I�� 1cr�, -�.J... ,=:::: - -- who J:ulJs any (offiaial dut;y or is em-Olficial 4.-(1) Everyone in ,the administration ployed and deal with all documents, and copies ment lists, or items of the income of anyone, and shall make and subscribe prescribed to that effect before of those lists, of this Ordinance information, returns, shall regard assess- to the· income relating in the form a declaration a Magistrate.

as secret and confidential, secrecy.
(2)Everyone over any having possession of or oontrol lists or of those lisbs, returns, or assesismenrt information, relating documents, copies: come of anyone who at any time communicattes to communicate the documents, 1that information, returns, lists, or copies, whom he �s authorised or attempts in contained to any person- (a)other than a person to to the income or items of in­ or anything by the Governor (b)otherwise to communicate purposes it; or than for the of an offence against shall be guilty of this Ordinance, this Ordinance.
IMPOSITION OF INCOME TAX.

5.Income tax, subject to the provisions of this Ordi-�harge of nance, shall be payable for.

each year of assessment accruing in, derived respect of- income tax.

at the· rate or rates herein specified upon the income of anyone from, or received in, the colony in (a)gains or profits from any trade, business, profes­ period of time or.vocatio sion, or vocation, the trade, have been carried for whatever profession, on or exercised; business, n, may 938 OH.

38.

INCOMEfT AX.
38.

INCOMEfT AX.

including (b)gains or profits from any employment, or or of any other allow­ whether the estimated annual value of any quarters board or ance granted in money or otherwise; interest residence in respect of employment or discounts;1j (c) dividends, (d)any pension, (e) rents, royalties, premiums, charge or annuity; and any other profits arising from property .

.llasis of assessment 6.


Tax shall be charged, year of assessment for the year immediately levied, upon the chargeable preceding income of anyone the year of assessment.

and collected for each 8pcrial 7.
Where the Commissioner is satisfied periodR 0\ usually asaessmon · makes up the accounts that anyone of his trade or business on preceding any year the Commissioner some day other than that immediately of assessment, profits poses of this Ordinance minating year of assessment may permit the gains or to be computed for the pur­ upon the income of the year ter­ on that day in the year immediately preceding the of that trade or business on which the accounts of the said trade &J.

/JL<.

).

q 1,.ll4 ·.


·_ n 1"1JJ� '\.or business ��i J L) have been usually made up.

. "

Exl:lmptious: 8.There shall be exempt from the tax- ·, (a)the :9ffi_gial_ elJ!ol�mept§__ recei_yed {;j lfi;} ·� �-13 -i�:_d�ini.§_Le.rj:ng _th� GQ_ve:r_nm_gnt; - - =--::.
1, (b)the mcome of any local authority ;tv-- ·iflJ" by the_ O-f!igm.· in so far as that J �'\':,} · • 1 income is not derived from a trade or business i' carried ' on by the local authority; for the the income of a local authority from income derived gar­ shall be and water supplies lating of this paragraph purposes �arkets, abattoirs, dens, and electric exempt from tax; wharves, and in calcu- cemeteries, (c)the income of any statutory or registered building or friendly society; (d)the income of any ecclesiastical, institution charitable, of a educational or or endowment in so far as that income is not carried on by , public :: derived from a trade or business character the institution; (e)the emoluments payable nent consular services of foreign respect rendered of their offices or in respect to members by them in their official capacity; countries in of services of the perma­ INCOME TAX.
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38.
939 (/) the emoluments payable members of his Majesty's in the permanent ernment in the oolony in respect under the Imperial service Government; from imperial funds forces and to persons Gov­ of the Imperial to of their offices (g)wound and disability pensions granted to members of his Majesty's forces; (h)gratuities granted to members of his Majesty's forces in respect late war; of services rendered during the (i)the income of tbe government savings (j)the income of the post office savings (k)the income of the colonial (l)the income of the harbour board; ( m)the income of any co-operative department; transport bank� bank; credit bank estab­ in force for the lished under time being; any Ordinance (n)the income of the Forest Trust; (a)the income of anv fund established by a statute public officers or a class of public requiring officers to contribute (p)the income of any institution to the fund; established for the encouragement Council may declare that nothing in this section of thrift which to be exempt : ·the Governor in shall be construed Pro�iso.
Provided to exempt in the hands of the recipients interests, part out of the income so exempted.

salaries, bonuses, or wages, paid wholly or in .

any dividends, 9.The Governor mav by proclamation published in the Government Ioan.s.
Gazette ,provide that the interest payable on any loan charged on the public revenue of exempted of interest and that interest, fied in the proclamation, payable to persons not resident as from the date and to the extent speci- or OJ?.ly in respect in the colony; shall be exempt accordingly.

tax, either generally the colony shall be from the ARCERTAINMENT OF CHARGEABLE INCOME.
10.-(1) For the purpose of a·scertaining income of anyone thete shall be deducted expenses immediately person in the productibn incurred the year of assessment of the income, including- all outgoings during the year by that wholly and exclusively preceding ( a)sums payable by the person by way of interest the chargeable and allowed.

Deductions # upon any money borrowed by him where the Commissioner is satisfied that the interest 94:() CH.

38.

INCOME TAX.
38.

INCOME TAX.

was payable the income; (b)rent payable occupied the income; (c)where anyone engaged on capital employed in acqmrmg by any tenant of land or buildi1:1gs by him for the purpose of acquiring .
in any trade, business, has expended pro­ any sum ih which was used or or plant or machinery in that trade, business, and has become obsolete, to the cost of the machinery fession, or-vocation, replacing employed vocation, equivalent after deducting senting the total depreciation occurred tear since the date of purchase machinery and any sum realised thereof; from that cost the sum repre­ which has or wear and of the plant and by reason of exhaustion profession, an amount replaced , by the sale (cl'j :-tny sum expended for repair of premises, plant in acquiring the repair or alteration so em­ or article employed ·or for the renewal, utensil and machinery income, , of any implement, � ployed; (e)bad debts incurred in any trade, business, profes­ ­ of to the satisfac the year of assess­ debts to the extent that estimated sion or vocation, proved to the satisfaction the Commissioner to have become bad during the year immediately preceding ment and doubtful they are respectively tion of the Commissioner during that year not,vithstanding prior or doubtful debts were due and payable to the commencement that of the year, provided all sums recovered during that year on account written off or allowed of amounts previously in for respect debts be treated of the purposes the trade, business, profession, or vocation for that year; (/) annuities to have become bad that the bad of this Ordinance of bad or doubtful as receipts or other annual payments, the colony, of the person paying whether pay­ either-as a able within or without charge on any property them by virtue or as a reservation debt or obligation vided that no voluntary of an:v descri of any deed or will or otherwise, thereout, or as a personal by virtue of a contract, pro­ allowances ption be rlech1cted; or payments INCOME TAX.
CH.

38.

941 (g)rates and taxes on immovable (but not property including income tax); paid on any fire insurance policy on pro­ (h)premiums perty used in acquiring the tax is payable; (/) such other deductions by rule as may be prescribed the income upon which made under �his Ordinance.

(2)The Governor or prescribed for the method of allowed in Council calculating under this section.

may by rules provide or estimating the deductions income of anyon� Allowance ior wear and there or vocation, tea.r.
11.In ascertaining the chargeable profession, business, as a deduction in a trade, engaged shall be allowed the exhaustion, including employment sion, or vocation the year of assessment.
of the property plant and machinery, arising in the trade, wear and tear of property owned by him out of the use or business, a reasonable amount for during the year immediately profes­ preceding 12.For the purpose income of anyone no deduction of­ of ascertaining shall be allowed the chargeable in respect Deductions not to be allowed.
domestic any disbursement or private (a) (b) expenses; or expenses not laid out or being money expended for wholly and exclusively of acquiring the purpose the income_; or any sum employed or withdrawn to be employed employed (c)any capital intended (d)any capital (e)any sum recoverable tract of indemnity; (f)rent of or cost of rep�irs as capital; in improvements; under an insurance or con­ or part to any premises for the :2ur­ of premises not paid or incurred pose of producing the income; (g)any amollllts in respect paid or payable of the x, or United Kingdom income tax, or super-ta Empire income tax as defined in sections forty­ of this Ordinance.
seven and forty-eight in the year pre­ 13.

"\Vhere the amount of a loss incurred business, in any trade, ceding a year of assessment sion, or vocation, partnership his income from other sources carried on by anyone either is such that it cannot be wholly set-off against profes­ or in solely for the same year, the Allowance trade losses of : 942 CH.

38.

INCOME TA.Y.

Proviso.
his income from other sources amount of the loss to the extent to which it cannot be so set-off for the same against year shall be carried provided, have been chargeable : cession income for the next five years in suc­ shall be set-off against and, subject forward what would otherwise as is hereinafter Provided that-- (i)the amount of the loss allowed to be set-off in co�­ of any year shall puting the chargeable income not be set-off in computing income of any other year; and the chargeable , (ii) in no case sha11 the set-off be allowed to an extent for any year which will reduce the tax payable of the amount of assessment to less than one-half which would have been payable had the set-off not been allowed.
�:�ucrn -� (; 14.

In ascertain income of an indivi­ dents0 inr��e dual who is resident in the colony, there shall be allowed colony.

deduction of eRe -tl � l two hundred dolhtrs.

� - � ing the chargeable a L� a.,.,._e{ I �ed��ion ( 15.
In ascerta or ,,Q..,e. vid:iial w?o is resident ining the chargeable income of an indi- · I �at1sfa� t10n of the_ Comm1ss10ner 11nmediately wife living precedmg with him or wholly maintained by him there in t�e �oltfoy and who _proves to the that durmg the year he had his the year of assessment ;.L --3._�1(./lv ..f � �31-1, p I u twenti- \_ ;ct::;f;.

;:,e re � e2';,1/ o�e �d f:du;.l;ft 16.-(1) In ascertaining the chargeable who is resident income of an to the and proves 0 0 1 en.
that he had a child or living at the commencement in the colony tion of the Commissioner individual satisfac children ately preceding the year of assessment commencement of that year was either sixteen years or was receiving full time instruct university, school, ment, there shall be allowed and forty-four a deduction in respect college, m1der the age of ion at any who at the of the year immedi­ of one hm1dred of each of the children.
dollars (2) The expressions sub-section include " in the " child " and " children preceding an illegitimate tion aforesaid chargeable income of the mother of an illegitimate child or child or illegitimate children; shall be allowed in ascertaining ld but do not include but the deduc­ a step-chi the .I� s.,eL �\ ...,.. �p4� � -JG I or other educational establish­ INOOlvlE TAX.

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943 illegitimate children and living she is married or of the husband with her husband.
of the mother where ' of that year, or who, if over he had the custody any child who was under the age of sixteen in the colony the year preceding of and maintained at his (3)If an individual who is resident at the commencement the full-time proves that for the year immediately of assessment own expense years at the commencement the age of sixteen receiving neither tion in respect provisions sions of this Ordinance, entitled relinquished respect ·were a child of his.
he nor any other individual to the deduction, his claim thereto, instruction of this section of the child to the same deduction or under any of the other provi­ or, if any other individual that that other individual of that year, was aforesaid, and that to a deduc­ is entitled he shall be entitled as if the child of the same child under the foregoing is has in for 17.-(1) If an individual who is resident in the colony Deduction the year of depeoclant,.
whether in maintaining being anyone, by that for the year immediately preceding at his own expense he maintained of his or of ihisc.".

'7'ife, who was incapacitarted proves assessment a relative old a.ge ar infirmity widowed mother, wife's being a person whose total income from all souroes exceed two hundred entitled in respect whom he so maintained, in the case of an individual infirmity, a daughteir resident in the year immediately preceding the yeaT of as,sessment.
or his or his himseilf, incapacitated or not, and did not he shall be a yeair, and twenty dollars four in number) shall be made who, by reason of old age or the services of by him or her (not exceeding and a like deduction and forty dollwrs of one hundred wi,th and maintained to depend upon wa1s compelled to a deduction .of eaich pe.rson (2)Where two or more perrsons jointly maintained the deduction· to be made under this anyone aforesaid, shall be apportioned section the amount or value of their -respecit wards the maintenance of that person.
between them in proportion ive contributions to to­ (3)This section shall apply to a,n individual who is a male with ,to an individual who is a fomale as it aipplies the substitution of " husband " for " wife."

(4)The expression claiming "rielative" a deduction anyoDe of include1s had the custody and whom the person V01 .. rr.-;19 !

I 944: OH.

38.

INCOME TAX.

whom he main1t1aJined at his expense of ,sixteen years.
while under the age Deduction in respect of lifo insurance and contribution to widows and orphans' pension fund 18.In ascertaining the chargeruble in the colony and who- income of any in-' dividual who is resident (a)has maide insurance on his life or ithe life of his wife in any insurance company, or, ut.ion to the widows and (b)bas made annual conltrib funds in the colony or any other fund orphans the Governor considers widows and orphans to be equivalent fund, to a ,there shall he allowed a deduct.ion of the premium paid by him for ,the insurance anrl con­ tribution aforesaid of rthe annual amount Proviso.
Provided that the deduction shall not be al1owed in respect of the annual amount of premium a11d contriblltion beyond an amount equal to one-sixth able income of that person estimated the provisions of this Ordinance before making the deduc­ tions specified in this section fifteen, and seventeen and in sections hereof.
sixteen part of the charge­ in accordance with fourteen, Deductions in case of non-resident British subjects: 19.The deductions under sections fourteen, :fifteen, six­ shall be of this O�dinance een and eighteen teen, seve!llt allowed oolony who saJtisfies subje?-t; in the caise 1,of any individual in 11Jhe tihe Commissioner that he is a British not r:esident Proviso.
Provided tha:t in that case no deductions shall be allowed same proportion so as to reduce the amount of the tax payable below an amount which beaxs ltihei which would be payable by him if the tax were chargeable on his total income from all sources which is not subject amount of the income subject the amount of his total income in the colony as the to tax in the colony bears to from all sources.
including income to tax charged to the amount 20.Niotwitfu:standing anything to the contrairy contained in ithis Ordinance, it is hereby provided that:- (1)in •the case of a life i uranoe company, com ny, having iibs heaid office in the whether mutual !Or propri ary, and of any other mutual insurance colony, able shall b the investment pany less the management expenses commis on); the ms or profits ion which tax is pay­ income of that com­ (including Special pro­ visions as to certain com­ panies and bu�inesses : (1) life insurance companies and mutual inRurancf' companies: (\_ ) vo-. "
C er·?� v�}J/ y,- �\\ r \ i' I INCOME TAX.

CH.

as.
945 (2) 1he case of a life insurance company, whether (2) life utual or ptoprietary, and of any obher mutual jnsurancc companies having i1ts head office out- and mutua,l insurance the gaiills Oil' profits on which companies shall be the same propo;rtion baviug head thei1· t, income of that oompany offices out­ side the colony: in urance company, 1sid ithe oolony, tax , payable the , al investmeni the pr niurns reoe,ived in ithe co]Jony ,totia.l p miums received ,the agen expenses propoirtiorr the comparr ; by t1he oompany less in the colony and a fair of the heaid office _of of the expern�es bear to the of as (3)in the case of a p oprietary (3) other not · o reached insurance any premiums eturned to the insured and and deduct- a reserve .
e colony, .the gains or p,rofi,ts shall he asce,rtained paid on re insurances), for adopted risks at th percentage operations company, being a life in urance company, ha,ving its head insmance companies offi;ce outside having their bead by on which tax is aya:hle offices out­ taking the gross ,remiurns t and and interes side the colony; other income recei d or receivable in the colony (less premiuans ing from the balance unexpired by the company in rela · on to its as a whole1 year preceding ing thereto unexp:iired ment of ithe yeair preceding ment, and from the net a.rnournt o reached de­ ducting reoovereld surance), a fair p.roportion office of the company; for those risk at the end of the and add- the year of a sessment, ly calculated c tt the commence- the -year of assess- ,tlb.e actual Losses (less rtfue amount in respect thereof der re-in­ in the olony, and o the head risks outstanding the agency expenses of the expenses a reserve simila for (4)-(a) in it.he (4) ship­ profits if he pro-owners.
the gains or case of a ·shipownerr, shall, as shipowner the certificate to the Com­ mentioned be taken to be a sum the same ratio to the sums payable in of fares or freight for passengers, goods.
in the colony as his total of his business duces or causes to be produced missioner (b)of this paragraph, bearing respect or mails, shipped profi:t's by that certificaJte , tha.t pe1riod; period acoounting bear to the g:rioss ,earr-nings for for the relevant in clause shown (b),the cerft.ificate shall be a certificalt income tax authori,ty of the 'e by or on 'behalf bf the principal VoL.

rr--+19A 946 CB.

38.

INCOME TAX.
or place in which the principal place district of business of the shipowner state- is situate and siball (i)that the shipowner satisfaction acoouI)lt and has furnished to the of that authority an of the_ whole of his business; (ii)the ratio of the gains or profits for the relevant accounting period as com­ puted according tJo the income tax law of thrut place ( �f ter deducting on any money borrowerl and employed in acquiring the gross earnings fl�et, or ves�el for thait period; (c)if the gains or profits of a Rhipowner have been the gains and profits) to interest of the shipowner's , computed t hais been made acco,rdingly, for the purpose of a.ssessmenrt in the colony under this 01�dinance on any basjs other than the raJtio of the gains as nfore1sai•cl and an assessmen the shipowner, of the kind at any time within two years from the end of the yea,r of assessment, shwll be en­ titled to give effect to the certificate excess ref uncled upon pmduotion and to have any tax paid in to any adjustment necessary of a certificalte ; (d) in this para,graph the expression means an owner or charterer principal place of business part of his Majesty's colony or in territory protection.
dominions is situate in any outside the of shiips whose " shipowner under his Majesty's " � = , IJu 1ii i -b \c.1-J Wife's income: Pt·o,iso.
21.The income of a. ma:rri�d woman living with her shall be deemed for the/purpose husband to be the income of the husband, in the name of the husband and noit in herr name or jn that of her trustee and shall he charged of this Ordiuance : Priovided that that part otf the total amournlt of t?,x which bears the same proportion upon the husband charged to that total amount as the amount ,of :the income of the wife bears to the amounit of the ·botal income of the husband and wife rnav, if necessary, be collected notwithstanding her.
that no ass�ssment has been made upon from the wife, I � I' INCOME TAX.

ca.

·as.

947 RATE OF TAX.

22.The tax upon lthe chargeable income of everyone Rates of tax.

other than a company ,shaJl be charged raites :- ait the following For every dollar 02 cents.
of the :first 1,200 dollars ,, next 1,200 ,, 03 ,, ,, ,, ,, ,, 1,200 ,, 04 ,, ,, ,, ,, 2,400 ,, 05 ,, ,, ,, ,, 2,400 ,, 07 ,, ,, ,, ,, 4,800 ,, 09 ,, ,, ,, ,, 9,600 ,, 12 ,, ,, ,, ,, 24,000 ,, 15 ,, , , , , remainder 'Ju,�-17 g l'JJ/ of the chargeable income 20 cents.

J/..y<,<- �� �L � - ---1 '-( 0 i of a com-.l!

'lat rate of shall be charged ���1;:nies.

1, _ -J) JJ.
1, _ -J) JJ.

23.-(1) The tax upon the ch �eable income pany other than a life insura company at the rate of ten per centl of the amount of the charge­ able income.

(2)The tax u n the chargeable compan shall be charged insurance centnm of the a ount of the chargeable at the rate of income.
income of any life three per /4.,1f9J-f tf6)_ registered 24.-(1) Every company shall be paid to entitled to deduct from the amount of any dividend by the com­ a shareholder pany (as reduced forty-seven out of which the dividend granted of this Ordinance) is paid : by any relief and forty-eight tax at the rate paid or payable in the colony under sections on the income Dctluution tax from dividends companies: of of Provided on the whole income out of which the dividend that where tax is not paid or payable by the is of the shall be restricted to that portion is paid of income on which tax which is paid out company paid the deduction dividend or payable by the company.
P.roviso.

aforesaid (2)Every company whether tax is deducted dividend, nish to each shareholder amount of the dividend amount of tax which the company has deducted titled or not, fur-­ forth the and the ·or is en­ paid to that shareholder to deduct in respect of that dividend.

a certificate shall upon payment therefrom setting of a 25.Any tax which a company has deducted or is Tax tleducLed from a from tlividend to deduct under the last precedino' section entitled to be set-off .

.
.

and any tax applicable to against paid to a shareholder, dividend tax the share to which anyone is entitled in the income of a body ��:h�ltl�i�f b 948 CH.

38.

INCOME TAX.

of persons assessed dividend shareholder tion against the tax charged or share is included under this Ordina,nce, shall, in the chargeable when that income of the or person, be set-off for the purposes of collec­ on that chargeabl e income.

Temporary residents.


26.Tax shall not be payable in respect of any income therein by anyone arising out of the colony and received purpose only and who is in the co}ony for some temporary who therein and not with intent to establish has not actually resided in the colony at one or more times for a period equal in the whole to six months in the year preceding the year of assessment.

his residence TRUSTEES, AGENTS AND OTHER REPRESENTATIVES.

Chal'ge­ abil.iiy of Lrnstees a11cl other repre­ sentatives.
appointed 27.

A receiver dian, curat:Jor, or conunittee, or management incapacitated manner and to the like amount as that person would be chargeable of any property person shall be chargeable if he were not an incapacitated person.
by the Court, trustee, guar­ having the direction, or concern on behalf of any to tax in like control Chal'ge­ itbility of agent of por­ �on resicling out of the colony: 28.-(1) A person not resident in the colony (hereinafter referred or of any attorney, to as a non-resident in this section whether a British subject or not, shall be assessable chargeable in the name of his trustee, mittee, or manager, whether the attorney, factor, branch, or manager, has the receipt in like manner a,nd to the like amount as the non-resident person would be assessed in the colony and i�1 the actual receipt person), and or com­ and charged if he were resident agent, receiver, bra_nch, of the income or not, agent, receiver, guardian, of that income.
factor, (2)A non-resident person shall be assessable and chargeable in respect of any income arising clirectl:v or indirectly ip_, branch, or management.

factorship, agency, receivership, and shall be so assessable in the name of the branch, or manager.
attorney, person, not being a British tbrnugh or from any attorncysh (3)Where a non-resident factor, agent, receiver, and chargeable whether subject or a firm or company whose place of business is under or in territory situated in his Majesty's Dominions his Majesty's protection or a branch thereof, carries on business missioner resident person, mid the non-resident between the person and to the that owing to the c1ose connection with a resident person, and it appears to the Com­ INCOME T .AX.

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949 person the course of business control exercised person, done by the resident with the non-resident bv the non-resident substantial between over the resident those persons can be so arranged and is so arranged, that of his the business to the connection :resident person either profits which might be expected the non-resident to tax in the name of the resident person as if the resident person were an agent of the non-resident person in pursuance person produces no profits or less than the ordinary person shall be assessable ,person.
and chargeable to arise from that business, by whom ( 4)Where it appears to the Commissioner person on a, fair and reasonable or the judge may, if he think fit, assess is made, or to the judge by whom an appeal of the turnover of the business person through or with the resident the assessment is heard, that the true amount of the gains or profits.
of with tax in the name of person chargeable any non-resident a resident the Commissioner and charge the non-resident percentage resident in whose name he is chargeable case the provision of this Ordinance relating of returns or particulars by persons acting on behalf of others shall extend so as to require to be furnished by the non-resident person, income to be charged are to be delivered incapacitated Provided that the amount of the percentage in the same manner as returns of by those acting for or non-resident as aforesaid; by the resident done by_ the non­ returns persons : person of the business person through or with the resident and i:ri that _to the delivery or particulars shall in each Proviso.
person so done or iparticulars person cannot in any case be readily ascertained, having regard to the natur_e of the busi- case be determined ness and, when determined subject four of this Ordinance.
to an appeal to a judge as provided by the Commissioner, shall by section be forty- (5)Nothing in this section shall render a non-resi­ in the name of a broker or general general agent or other agent where that broker, agent, or agent, is not an authorised person dent person chargeable commission commission carrying or a person chargeable of sub-section in respect or profits arising from sales or transactions through such a· broker or agent.
as if he were an agent in pursuance of gai:i.1s on the regular agency of the non-resident (3) and ( 4) of this section, carried out person, (6)The fact that a non-resident sales person executes or carries cumstances ance of sub-sections out transactions with other non-residents ·which would make him chargeable in cir­ in pursu­ (3) and ( 4) of this section in the name of 950 CH.

38.

INCOME TAX.

a resident in respect transactions.
pers-on of gains or profits arising shall not of itself make him chargeable from those sales or receiver, branch, (7)Where a non-resident person is chargeable to tax factor, in respect the non-resident person is so chargeable agent, from of any g·ains or profits arising or produced out manufactured the person in may, or in the case in the name of any attorney, or manager, the sale of goods or produce of the colony by the non-resident person, whose 11ame if he thinks fit, apply to the Commissioner, to tax iu of an appeal to the judge, to have the assessment respect basis of the profits which might reasonably have been earned by a merchant retailed by a retailer facturer or producer tion of the Commissioner or judge of the amount of the shall be made profits on the basis aforesaid or amended accordingly.
by or on behalf of the manufacturer of the goods sold, who·bought from the manu­ c­ of those gains or profits made or amended on the to direct, and on proof to, the satisfa or, where the goods are the assessment be expected or producer, i\latlcrs (o be done by rnpr·c­ :,entati vcs.
29.The person ·who is chargeable in respect of n.n in­ le, shall be answerable ca,pacitated person or 111 whose name a non-resident is chargeab be done by virtue the income of anyone for .. whom he acts and for paying the tax chargeable thereon.

for the assessment of this Ordinance for all matters required to of L.ds l,u be cd by prepa,r rnprcscnta­ iiYc or agent.
capacity is in inoome from any 30.-(1) Every person who in whatever mentioned in this Ordinance o.f any money or value being of or belonging receipt of the sources to any other person who is chargeable in respect or who would colony and not au incapacitate requ1recl to do so by any notice from the Commissioner, prepare notice a list in the prescribed taining- in the be so chargeable jf he were resident whenever in the within the period mentioned form, signed by him, con­ and deliver d 1�erson, thereof, shall, (a)a true and correct (b)the name and address of everyone to whom the t of all that income; statemen income belongs.
(2)Everyone plv with the provisions an offence against who refuses, or neglects, of this section shaJl be guilty of fails, to corn­ this Ordinance.

INCOME TAX.

Ca 38.

951 31.The manager or other principal shall be answerable officer of every for doing all Manager of corporate bodies.

body of persons corporate the acts, matters of this Ordinance ment df the tax.

and things for the assessment to be done by virtue of the body and pay­ required 32.
Every person answerable under this Ordinance of another the payment of tax on behalf any money coming to his hands on behalf much as shall be sufficient be and is hereby indemnified all payments this Ordinance.

made by him in pursuance against of the other so to pay the tax; and shall and by virtue for of for.

out of may .retain Indemnifica­ tion of repre­ sentatives.

oj anyone whatsoever · 33.
When an vone dies during the year preceding the Dccuatiecl and would but for his death have been persons' to tax for the year of assessment, or when any- during the year .of assessment thereof year of assessme11t chargeable one dies after the expiration made upon him for that year, the personal to and charged of that person shall be liable ment of the tax with ·which the person would have been chargeable, matters liable and things as the person if he were alive would be : or within two years and no assessment has been to do under this Ordinance and shall be answerable for doing all such acts, r�presentative with the pay- Provided that in the case of a person dying during theProviso.
distributes the year of assessment, his estate if his personal the commence- represen that personal - year preceding representative ment of the year of assessment tative distribution assessment has not been fixed at that date.'

shall pay the tax at the rate in force at the date of if the rate of tax for the year of of the estate, before interest under p ragraph 34.--(1) Where anyone pa) � in e colony not resident S mo·� or debenture of and is entitled .
(a) of sub-section on mortgage ten of this refinance, he shall upon paying r�� i11tere:3t to a persoll to deduct that (1) of section the interest cents on every dolla of the interest an account and every such mount shall be a debt from him to the Gov-{4\J.

;d J Jf .

:i} ernment render lke., .


.d J) and forthwith of the amount so deducted, deduct tl efrom tax at the rate of eight to the ommissioner of tl colony Dcdtwtion :tllcl account- J} 1 J� (2) In the case of a company the account and shall be so recoverable.

I) aforesaid officer or other principal by the manager 1!:��t.

mg for tax shall be rendered of the company.

952 CH.

38.

INCOME 1'AX.

(3)Anyone who fails or neglects due under this section this Ordinance.
shall be guilty to render an account of an offence against Returnti to be furnished to Com­ missioner.

35.-(1) Everyone RETURNS AND PARTICULARS chargeable day in every year deliver with tax shall on or before to the Commis­ OF INCOME.

a true and correct return t�e prescribed s10ner from every source ceding the year of assessment, colony give the name and address therein.
whatsoever of the whole of his income ly pre­ for the year immediate and shall if absent from the of an agent residing (2)The Commissioner may by notice in writing require anyone to furnish any particulars in writing this Ordinance with respect time to him within a specified he requires of to the income of such persons.
may, by not less than fourteen for the purposes (3)The Commissioner �rf days' notice in writing, require and answer questions and produce all books or other documents under his control relating to his income.
with respect him before to the person's income or in his custody anyone to attend (4)The Commissioner anyone or the attorney may by notice in writing of anyone, require attorney, company, this Ordinance within the time specified (5)Anyone who refuses, fails, manager, residing in the colony to make returns officer of R, agent, or other principal or neglects, by the notice.

under or the secretary, to perform of an offence any act required against this Ordinance.
by this section shall be guilty (juvct·11 nwnt iiml municipal offict•rs lo supply parLicu lars ; umploycrn 1,o make ruLurns relating lo employees.

36.-(1) The Commissioner may require any officer iu of this Ordinance or any municipality or of the Government for the required and which may be in the posses­ but the officer shall not be obliged the employment other public body to supply any particulars purposes sion of the officer, virtue of this section which be is under any .
secrecy (2)Every employer shall, by as to to observe statutory obligation any particulars to disclose day in every year of assessment, the Commissioner a return on or before prepare containing- the presc�ibed and submit to ( a)the names and pla;ces iof residence of all those by him during the year immediately employed preceding except those who were not em­ ployed in any other employment and whose INCOME 1'AX.

CH.

38.
CH.

38.

953 in the employment remuneration did not exceed seven�m dollars; � dred � � � (b)the payments and allowances for the year made to those persons in respect of that employment.

�j/J�' "I ,.,u (3) The expression " remuneration shall include not only moneys paid as salary, or bonus, but also the annual value of any " in the preceding board and lodging, by the employee of his in respect or other allow­ overtime, sub-section ·wages, residence, anc�s in kind received services.
quarters, is a body of persons, (4) ·where the employer manager or other principal the employer director ment of a company shall be deemed to be a person employed.

fails, officer shall be deemed to be and any of this section, of a company or person engaged in the manage­ for the purposes (5) Anyone who refuses, by this section to perform or neglects, shall be guilty of an offence the any act required against this Ordinance.

37.

Where a trade, business, profession or vocation is Partnershi ps.
carried on by two or more persons jointly- during the year preceding (1)the income of any partner from the partnership shall be deemed to be the share to which he was the year of entitled assessment (that income being ascertained in accordance of this Ordinance) with the provisions in the return of income to be made be included by the partner under the provisions of this Ordinance; in the income of the partnership and shall (2)- (u) the precedent partner, partner who of the partners resident colony- · that is to say, the in the (i) is first named in the agreement of or partnership; (ii)if there be no agreement or with precedence partners firm; or in the usual name of the is named singly over the other (iii)is the precedent partner named with precedence an acting partner, acting partner if the is not shall make and deliver the partn�rship a return of the income of for any year, that income being 954 CH.
38.

INCOME TAX.

ned in accordance ascertai of this Ordinance, names and addresses and declare of the other partners the therein in with the prov1s10ns • the firm together with the amount of the share of the said income to which each partner entitled (b)Where no partner is resident in the colony, for that year; was return shall be made and delivered the by the· :: attorney, 1 resident in the colony.
agent, manager, or factor of the firm , 38.Anyone who refuses, fails or neglects return of an offence against required by the last preceding section this Ordinance.

to deliver shall be guilty any P.etu rn to be in prc8cribcd form.

39.Every return form.

the prescribed made under this Ordinance shall be in Uummis- 8iuncr tu 1nakc assc;-,;s­ mcn ts.

40.-(1) The Commissioner shall proceed to assess everyone the day prescribed e with the tax as soon as may be after for delivering the returns.
chargeabl ASSESSMENTS.

(2)Where a person has delivered a return the Com­ m1ss10ner may- ingly; or (a)accept the return and make an assessment accord­ (b)refuse to accept the return and, to the best of his determine the amount of_ the charge­ judgement, able income of the person and assess him according ly.
(3)Where a person has not delivered is of the opinion a return and that the person is liable the Commissioner to pay tax, he may, according determine the amou11t person and assess not aJ[eGL any liability reason of his refusal, return.

him accordingly, otherwise failure, incurred or neglect, but the assessment shall by the person by of the chargeable income .of that to deliver to the best of his judgement, a Aciditio11al assessments.
to.tax has not been assessed 41.Where it appears to the Commissioner at a liable Jess amount than that which ought to have been charged, the Com.missioner may, within the year of assessment within two years after the expiration person at such amount or additional or has been assessed or the assess amount as according thereof, that anyone INCOME TAX.

CH.

38.

955 ought to have been charged, and the to his judgement provisions appeal, that assessment charged under it.
of this Ordinance and other proceedings as to notice hereunder assessment of assessment, shall apply to and to the tax or additional prepare 42.-(1) The Commissioner lists of those assessed called (2)The lists (herein shall as soon as possible to tax.

Lists of ;:�;�,:�1.

the names and addresses contain the amount of the chargeable tax payable amount of particulars.
shall lists) the assessment to tax, of those assessed income of each person, the by him, and any other necessary 43.-(1) For the purpose of facilitating the assessment Appointn:ient m in the United Kingdom tin�tJt an agent in the United King-King�lom.

residing of the income of persons may appoint the Governor dom, who shall make inquiries in respect Commissioner to be dealt with through to the Commissioner of the person in accordance transmit tions upon which his report to the Commissioner is based.
of any of those persons the agent and ascertain the amount of the chargeable with this Ordinance, who apply and report income and shall and computa- on behalf of the the accounts (2)The Commissioner on receipt in the assessment of the report list; but if it shall to him that any error has occurred in the accounts he may refer the report back for further enter the amount reported appears or computation consideration.

(3)Nothing to a judge in the colony conferred this Ordinance.
in this section shall prevent by section the appeal forty-five of 44.-(1) The Commissioner whose name appears shall cause to be served on Notice of on the assessment the amount of his chargeable income and the qomnus­ stating everyone notice amount of tax payable rights lists a ���s;:!�t him of his :��=� of objection case : i� of by him, and informing under the next sub-section.
(2)If anyone disputes by notice the assessment to the Commissioner, review and to revise the assessment of objection he may apply in writing, to made upon him.

shall state precisely the grounds (3)The application of his objections fifteen assessment, days ftom the date of the �ervice to the assessment and shall be made within of the notice of but the Commissioner, upon being satisfied that.

956 CH.

38.

INCOME TAX.


from the colony, sickness, owing to absence able cause, the person disputing vented from making the application shall extend the period as may be reasonable in the circumstances.
was pre­ the assessment or other reason­ within that period, (4)On receipt of the notice of objection referred to the Commissioner to any particulars the Commissioner deems necessary in sub-sections (2) and (3) of this section, may require the person giving the notice of objection fLLrnish with respect to the income of the person assessed and to produce all books or other documents or and may under his control to be summon anyone whom the Commissioner considers the assessment able to give evidence to attend before him and may examine the person (except the clerk, agent, servant, in the affairs of the person to be charged) otherwise.
or otber person confidentially employed to that income, in his custody respecting relating on oatb or Proviso.
(5)In the event of anyone assessed, made upon him, agreeing with the Com­ to an assessment to be missioner as to the amount at which he is liable assesse that person shall stand assessed, be confirmed d, the amotmt so agreed shall be the amount at which shall and the assessment or amended accordingly : who has objected Provided that in the event of anyone who, under sub­ to the Com­ (2) and (3) of this section, has applied of the assessment sections missioner for a revision failing which he is liable judge under the provisions assessment to agree with the Commissioner to be assessed, his right of appeal to ::i. made upon him as to the amount at of this Ordinance the against made upon him, shall remain unimpaired.
Appeals against : assessments Proviso: 45.-(1) Anyone who, being aggrieved by an assessment to agree wit� the Commissioner made upon him, has failed in the manner provided ing section may appeal against in chambers upon giving notice sioner within fifteen days from the date of the re_fusal of the Commissioner to amend the assessment (5) of the last preced­ to a judge to the Commis­ the assessment in writing in sub-section as desired: Provided the lapse of the period that, notwithstanding of fifteen days, anyone may appeal against if he shows to the satisfaction ov,.ring able cause, within the period and that there has been no unreasonable delay on his part.
that, or other reason­ from giving notice of appeal of a judge in chambers he was prevented the assessment from the colony, sickness, to absence INCOME TAX.

CH.

38.

957 (2)The appeal shall be brought by summons, and evidence shall be received at the hearing if tendered.

(3)Everyone appealing shall attend in person before tbe judge on f.he day and at the time fixed for the hearing of his appeal : Provided that, if it be proved to the satisfaction of the Proviso.
sickness, from attending anyone is prevented the colony, cause, judge that owing to absence from other reasonable in person at the hearing the time fixed the hearing necessary admit the appeal of the appellant, for the attendance for that purpose, time he thinks or he may of the appellant, or servant, to be made by any agent, clerk, on the appellant's behalf.
of the appeal for any reasonable of his appeal on the day and at the judge may postpone or ( 4)Seven clear days' notice, unless rules made here­ under otherwise of the date fixed for the hearing provide, of the appeal.

shall be given to the Commissioner (5)The onus of proving that the assessment com­ plained of is excessive (6)If the judge is satisfied shall be on the appellant.
is over­ that the appellant he may reduce the amount of the assessment charged the amount of the overcharge, appellant the assessment is undercharged he may increase by the amount of the undercharge.

by and if he is satisfied that the the amount of (7)Notice of the amount of tax payable by the judge shall under the be served as determined assessment C'ommissioner upon the appellant.

by the (8)All appeals shall be heard in camera, the of the appellant, unless otherwise judge, on the application directs.
(9)The costs of the appeal shall be in the discretion of the judge hearing the judge.

the appeal and shall be a sum fixed by (10)The decision of the judge hearing the appeal but the judge may, if he so desires, and shall of the appellant or the Commissioner, of law for the consideration of shall be final; on the application state a case on a question the Full Court of the Supreme (11)The Chief Justice Court.
appeals appointing scrjbing providing places the procednre may make rules governing the for the method of tendering of the appeals, for the hearing evidence, and pre­ to be followed on a case being stated.

958 CH.

38.

INCOME TAX.
Et·i·ors in assess­ ments and notic<'s: 46.-(1) No assessmen t, warrant, or other proceeding, with the provisions purporting to be made in accordance this Ordinance shall be quashed, vo_idable, for want of form, or be affected mIStake, defect, substance intent and meaning of this Ordinance amending it, and if the person assessed assessed to common intent and understanding therein, or omission and effect in conformity of or deemed to be void or by reason of a is in to the with or according is designated therein or affected thereby to be if the proceeding or any Ordinance or intended n,ccordi.ng .
Proviso.

Evidence.

(2)An assessment shall not be impeached ( a) by reason of a mistake therein (i)the name or surname of a person liable; or as to- or affected­ :: (ii)the description of any income; or (iii)the amonnt of tax charged; (b)by reason of any variance between tbe assessment and the notice : thereof Provided that in case of assessment shall be duly served on the person intended and shall contain, on which the assessment in substance and effect, is made.
the notice thereof to be charged the particulars 47.The production of any document under the hand of by appointed from any return or of any person or persons to be a copy of or extract the Commissioner him, purporting or assessment, sufficient evidence the original take judicial all proceedings Commissioner, or of any person or persons him, either to the original shall not be necessary; notice shall in all courts and in all proceedings of the original, and the production be of and all courts shall in of the signature of the or to the copy or extract.
appointed by RELIEF IN CASES OF DOUBLE TAXATION.

Relief in respect of United J(ingdom income tax.
or otherwise, of the Commissioner or is liable 48.-(1) Anyone who has paid by dea.uction or other­ wise, or is liable for any to pay, tax under this Ordinance year of assessment on any part of his income and who that he has proves to the satisfaction paid by deduction to pay, income tax in the United Kingdom ·for that year in respect of the same part of his income, to relief from by him on that tax under this Ordinance, part of his income, at a rate equal to the amount by which the rate appropriate to his case under tp.is Ordinance ceeds half the appropriate if, however, shall be entitled paid or payable the rate of tax appropriate rate of United Kingdom tax; to his case un.der ex­ INCOME TAX.
CH.

38.

959 exceeds the appropriate this Ordinance Kingdom tax he shall be entitled equal to half the appropriate (2)For the purposes only to relief at a rate rate of United Kingdom tax.

of this section a certificate rate of United j ssued by or on behalf of the Commissioners Revenue in the United Kingdom shall be receivable evidence Kingdom tax in any particular case.
to show what is the appropriate rate of United of Inland in (3)For the purposes of this section the expression means the·rate determined to tax paid or payable under the by dividing for the year (before the by the " rate of tax," when applied this Ordinance, amount of the tax paid or payable of the relief granted under this section) deduction of which the tax paid or amount of the income in respect payable under this Ordinance has been charged for that year, except that where the income which is the subject a claim to relief to the provisions on an amount other than the ascertained actual profits, Commissioner.
amount of the by the the rate of tax shall be determined is computed under this section twenty-eight of section of by reference of this Ordinance in in the colony who has paid ReJ.ief f t respec o or 1s ia e to pay, tax un er Empire 49.-(1) If anyone resident h .

.

1. bl for any year of assessment b d d .

d y e uct1on or ot erw1se, on any part of income tax.
this Ordinance his income, proves to the satisfaction of the Commissioner or is liable to that he has paid by deduction or otherwise, pay, Empire income tax for the year in respect of the same part of his income, he shall be entitled to relief from tax in the colony paid or payable by him on that part of his income at a rate thereon to be determined as follows :- ( a)if the Empire rate of tax does not exceed one-half of the rate of tax appropriate this Ordinance relief tax; in the colony, is to be given shall be the Empire rate of to his case under the rate at which (b)in any other case the rate at which relief is to be given shall be to his case under this Ordinance.
half the rate of tax appropriate or otherwise, (2)If anyone not resident by deduction this Ordinance of his income proves to the satisfaction that he has paid by deduction pay, Empire income tax for that year of assessment in the colony who has paid or is liable to pay, tax under on any part of the Commissioner or is liable for any year of assessment or otherwise, to in VoL.

rr.-20 960 cu.

as.

INCOME .TAX.


of the same part of his income, he shall be entitled respect to relief from tax paid or payable nance on that part of his income at a rate thereon to he determined by him under this Ordi­ as follows:- (a)if the Empire rate of tax appropriate to his case of tax appropriate to does not exceed the rate his case under this Ordinance, relief is to be given shall be one-half Empire rate of tax.
the rate at which of the (b)if the Empire rate of tax appropriate the rate of tax appropriate to his case to his case exceeds under this Ordinance, is to be given shall be equal to the amount by which the rate of tax appropriate under this Ordinance Empire rate of tax.
exceeds one-half of the to his case the rate at which relief (3)For the purposes of this section, " Empire income tax" means any income tax charged under any law in force or in any place in any part of his Majesty's (other than the United under his Majesty's the legislature of that Kingdom or this colony), of tax on part or place has provided income both in that part or place and this colony in a manner similar protection provided for relief in respect to that provided in this section.
dominions (4)For the purposes of this section the rate of tax in the manner pro­ under this Ordinance section vided by sub-section of, and the Empire rate of tax shall be computed in a similar shall be computed (3) of the last preceding manner.

here­ (5)Where a person is for any year of assessment resident both in the colony and in a part or place in which he shall for the purposes Empire income tax is charged, this section be deemed to be resident where during that year he resides for the longer period.
of Official secrecy.
50.Where, under any law in force in any part of his dominions or in any place under his Majesty's is made for the allowance of relief Majesty's protection, provision from income tax in respect in this colony, section closure µart of his Majesty\, Majesty's protection of the payment of income tax as to secrecy imposed by four of this Ordinance shall not prevent the dis­ to the authorised officers of the Government the obligation dominions of any facts necessary in that or in that place under his to enable the INCOME TAX.
CH.

38.

961 proper relief from income tax in this colony part or place aforesaid.

to be given in cases where relief is· claimed or from income tax in that COLLECTION AND REPAYMENT OF TAX.
in thirty lmder sect10n 51.-(l) Tax shall be payable �ays after the serv�ce of a notice to the Commissioner with-Time within :_::tif��- of assessment b · t · forty-four (2)Collection of tax shall, an O JeC _IOU Or an appea as een given, 1 h b ance until the objection or appeal is determined; Commissioner that portion of this Ordinance.

be m ade.

of Procedure in · · b cases where remain in a ey-objection or but the appe�I is pen<ling.

payment of of the tax (if any) which is not in dispute.
may in any such case enforce in cases where notice · 52.-(l) If any tax is not paid within the period pre-Penalty for "b d · b · ( ) f h 1 d" · non-paym ent 1 0 t e ast prece mg sect10n-of tax; and (a)a sum equal to five per centum of the amount of enforcement SCrI e lil SU -sect10n the tax payable provisions collection collection (b)the Commissioner and recovery that sum; and recovery of of this Ordinance and the of payment.
shall be added thereto, to the relating of tax shall apply to the shall serve a demand note upon is not made days from the date of the service and if payment the person assessed, within thirty of the demand note, the Commissioner ceed.

to enforce executjon (2)Any document a statement con­ of income taining or without tax shall without proof of any other matter or thing be deemed by all courts to be prima facie evidence being due and correct.

payment by process provided.
signed by the Commissioner of the amount due in respect proof of the signature of the amount claimed may pro­ of parate or as hereafter 53.Where payment of tax in whole or in part has been the tax outstanding or appeal, held over pending the result of a notice or of an appeal, as the case may on the objection as determined days from the receipt be, shall be payable within thirty by the person assessed of the tax pay­ able, and if tbe tax is not paid within that period the pro­ visions of the notification of the last preceding Collection of tax after de­ •of objection termination under the assessment of objection or appeal.
shall apply.

section 54.Tax may be sued for and recovered competent jurisdiction by the Commissioner in a court of Suit for tax in his official ���:;r. VoL.

n.-20A 962 CH.

38.

INCOME TAX.

name with full costs of suit from the person charged there­ as well with as a debt due to the Government as by the means provided of this Ordinance.

of the colony in section fifty-two Repayment of tax.
55.-(1) If it be proved to the satisfaction has paid that anyone for any year of assessment missioner tax, by deduction with which he is properly entitled chargeable, to have the amount so paid in excess or otherwise, of the amount that person shall refunded.

lmder this section (2)Every claim for repayment in excess of the Com­ be shall be made within two years from the end of the year of assessment to which the claim relates.
shall give a certificate of the of the certificate the repayment to be made in (3)The Commissioner amount to be repaid and upon receipt Colonial Treasurer shall cause conformitv therewith.

(4)Except as regards to deliver as regards no repayment or neglected d in a sum in excess or appeal, of any year of assessment has failed assesse return (provided made upon him for that year) unless satisfaction to deliver a true and correct any fraud or wilful act or omission person.
he has received notice I sums repayable on an objection shall be made to anyone in respect which that person a :return or has been in his of the amount contained of the assessment it is proved to the of the Commissioner that the failure return did not proceed or neglect from on tbe part of that Peualties for offences.

56.Anyone guilty of an offence against on summary conviction shall be liable ing five hundred dollars.

· this Ordinance to a fine not exceed­ OFFENCES.

False state­ ments and returns.


57.Anyone who,- (a)-(i) for the purpose rebate, tax for himself or for any other reduction, any deduction in respect of obtaining or repayment, or person, account, made or or particulars, to tax, reference , of furnished with makes any false statement (ii)in any return or false representa­ knowingly tions, or (b)aids, abets.

assists, counsels, incites, or induces another person , (i) to make or deliver ' ment under this Ordinance, any false return or state or INCOME T..4.X.
CH.

38.

963 (ii)to keep or prepare concerning any false accounts any income on which or particulars tax is payable under this Ordinance, shall be liable five hundred for a term not exceeding on summaryconviction dollars six months.

or to imprisonment to a fine not exceeding with hard labour Penalty.

58.Anyone who obstructs .

.

.

1 t C BlO es ,S, a OillmISSIOner, of his duties, of his powers under this Ordinance, offence against this Ordinance.

or in his official capacity, or impedes, .


h ffi or Imped.in� or or insults, obstructm g or Ot er O cer Ill t e ISC arge Commissioner h d" h or officers.

or in the exercise of an shall be guilty 59.Proceedings for an offence under this Ordinance Proceedings.

may be instituted commission of the offence.

at any time within three years after the 60.The provisions criminal proceedings of this Ordinance under any other Ordinance shall not affect any Saving for or law.

crimina l d • procee 1 ngs.


GENERAL PROVISIONS.

61.-(1) Anyone who since the first/4y of January 'l'ransfer of h9-S"feduoed �is income ���a:rty to or immovable an� twenty-eight or assignment_ of a:g,.,ymovable hundred nineteen by the transfer property be liable nevertheless to be taxed as if that tran Yer or, assignment made.

of the Commissioner had not been to or in trust for any member of his family shall at the d�retion � taxation.
o mmovable of this ,_.. (2)Anyone wh after the commencement or assignment reduces s income bythe transfer Ordinance to or in trust for any of any movable member of his mily shall nevertheless be liable r sfer or assignment as if that the Comm· sioner ment .�J not made for the purpose part yrereof imposed had not been made, unless or assign- any tax or by this Ordinance.

that the transfer is satisfied of evading property to be taxed � � � o/,i, •;, .
l 62.--(1) Every notice under this Ordinance or by 'some person or persons by him for that purpose, signature persons is duly printed to be given by the Commissioner shall be signed by the Commissioner Sig�g of notices' from time to time appoint.ed and the notice shall be valid if the of the Commissioner thereon : or written or of that person or those Provided that any notice nance to anyone requiring in writing him to furnish under this Ordi-Proviso.

particulars to the 964 CH.

38.

INCOME TAX.


Service of not.ices.

Rules.

of any person or witness under .this Ordinance the Com­ before requir­ or any notice Commissioner, ing the attendance missioner, shall be personally or by anyone duly authorised (2)A signature attached signed by the Commissioner by him.

to a notice and purporting to be the signature to be the signature shown.
of anyone so appointed of that person until the contrary shall be taken is 63.Notices may be served on a person either personally registered post to his last known and shall in the latter in the case of those resident or by being sent through business or private address, deemed to have been served, in the colony, not later than the fifteenth the day when posted, the thirtieth day succeeding the day on which the notice would have been received and in proving the service that the letter containing and posted.
course by post, it shall be sufficient to prove was properly addressed and in the case o� those not so resident in the ordinary the notice day succeeding event be 64.-(1) The Governor time make regulations visions of this Ordinance regulations provide for- (a)the form of returns, in Council may from time to for carrying out the pro­ generally and may in particular by those claims, under this Ordinance; statements, and notices and payment of emoluments (b)the deduction respect of the revenue of the colony; (c)the payment of tax by instalments; (d)any matters authorised and pensions of tax at the source in payable out by this Ordinance to be prescribed.
(2)If anyone fails to observe or contravenes the pro­ visions shall be guilty of any regulation of an offence against made under this Ordinance this Ordinance.

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