Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698070589216.pdf (Guyana)
7n-1 MAY., 1988 THE OFFICIAL GAZETTE LEGAL &!PPLEMENT - B 97 �GUYANA No.

8 of 1988.

REGUµTIONS Made Under I I , THE CORPORATION TAX ACT It I •• JI I I (Cap.

81:p3) .. ' IN EXERCISE OF THE POWEID.S CONFERRED UPON THID MINISTER BY SECTION 16.

OF THE CORPORATION TAX ACT, I HEREBY MAKFJ THE FOLLOWING REGULATIONS:-· . '

' .

Cllallon.

1.

Tlrese Iteguilations which amend llie Corporation Tax (Prescribed Form) Regll.lJ..ations•, may be cited as tile Cor­ �gulations 19�.
pora.tion Tax (Prescribed _Form) (Amendment) .

oaui Amer>1.lmenl 2.

Th-0 &hodulo t.o the Principal i ��: .

amended by the substitution Prlndpl\l Form of the following Reiul�Uona.

.

, I • form - is hereby Re$1lations for the CorpOO"ation Ta.x Rotur� •cap 81:03 Subsidiary .

Legislation 08 TllEl OFFICIAL GAZETTE LEGAL SUPPLEMENT - B 7TH MAY., 1988 198 CORPORATION IONS u� l llF INCOME r AX ACT, CIIArflll MAOE llNUEfl TIii, f'l(OVIS TAX RETURN CONFIDENTIAi.
HI :OJ AS APPUED U'/ SEL,'JON Yr All 01' IIP.TllUN TO IU'' MAiit tH' lo tlic C:11111111iuil111lr of 111)4,uf ASHSSMFNl I Nlll!Sl; TIit' rttUt'ITJ or TIIF.

r,u·c·rillNn llru11ur, 11 (}, l\u• 111-41111, 16 Of Till.

COllPOIIAl JUN TA-� ACT JIST DFCfMHI fl, 1'18 1,1 he 1ld1Yrfc1I VF.Ar\ r.NiHNO IUl' ur.cr .. l1tl0l, lH (,1,,111,tuw11, Scl\t'tlulr• 1111 111 1,.,f.,,.

1.:1v111c:J Ap1•l1c4lif.

: lit ,liu U.c:111111 I01li Ap,11, llall whh 1ht l11f11r11111l1111 •1111 J. I.It.I>.

1-'Ue Numb.:t!

CC ,.


[ _ _,_ _ _.__.._ __ .__._ _ _.

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Co,nt1uiy Nanu•: '· • ·'' · · • • CHl,O<'K cArtTAL51 :i. Cum11uiy Alllinu· .. , , .

, , , , ·,iu'..oi::K C.:ArlTAL.

'C) 4.

N11ure ot Bwlneu .

, , , , , .

, .... , .. , • , • , .

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, 6 ArlluunU111 l'11lud - Yro1n:, .

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, , • , •••• • •••••.

, • , 6.

Prlnch,aJ Uwlncu AcUvl1r: • .

, .•.•...••.•• , • , , •.

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, •.•• , .. , , • , 1.

Principal l'roducl: •• .• , .

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, ........ , ••• , , •••• , • , .••....•.• , .

, .• , • • , • • • I, 1 .. , 1 Cnn111ulton T•• llttur11 waa rtl•d lru-Y••r ol A.uoun, .. nt 191 9.

Olhco Tclrphone No, .. 10, Tid, Hoa If: O commudal c,.m,un, (the �l'C, 2 lnru111• Ta 1 Acl, Ch•1il•tll·OI) 0 Non·Commucl&J Conll'#O)' 1 1 0';,"��.�,·_"{.rrn //,� 0 ';.·�� Uu,111011 u ddiuut In Sc,c.

2 of the ln,unnce A.cl, 1910.

LJ'""'''""''' ('111n1unr ttl•• C. •111/lHIUun 111, A.Cl Sec.
2(1) h) lo (I),) 1 :;'!;'�!:;;�'u�::,"1/'.

: [J �� �c1.

11 Sec, 2(1) uul Sf'c, l(lv).)

1------------------'- f.,_,O.:.,R_,0:.:f_:_f_:_IC:,_;lc.c;A:.:l_;U:.:S:.:E_;C:..·-=.

:: �:..Y'------- �-�---c_s ---·- INCOME l 1 fialn• nr Prollh lrn,n Wlltklnt of 12 fi•ln• or Protlu Iron, •nr Tude, Dwdncu., P,olualon l',uit� ur eulllvatlun ln1rru1 or IJt.counlt lntuut or OUcoun� (f'onl1n) 13 Ulvldendt, 1• Oivirtrndt, lb Chara•• or Annul ti.-,, ,tc, .• , , • , , , , , .
, , • , , , , , , • , , , , I fl ll•nl.A, •tc.·, , , , • , , , (L()('a.l}, •... , • llnvallln , • , , , , l'runlunu, of lt.11J, ,tor:, ••• , • , • • , , , •• , 0 , •• , , , , , , , I i.

________ _ • ••••••• , ••• , ••• , •• , , .••.••• , •••• , • , • • .

.

• •.• • • , .

, .• , ..••••.

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I' • • • • •••••• , ••• , •• •• , • • • • • •• , ••.

, ..• , •• , ••••• n, V•lf'•llon.

.

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.

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.

17 TOTAi., IHCOMl1 AllOWMC(S .

, •• , ••.••• , • , ••••••••• , .


, , •• , ..•.•.•••.•••.. , , , .•..•• I\Uow,ncc 111 lnJtl,I 19 20 Y.:apoll AIJow111C• 11 J.111,t 22 l.HHU •..••.• , •• , IJ•v,1111111,.,11, •:1pant11tu,11: Alluw111c•, , , , , • , , .

•.

, , , , , •• • , •• , • , , • , ••• , .

, • , , • • 23 24 2> ,.

11 ,.

20 TOTAL DF.UUCTION: .

.. .

, • , •, •• , • , , •• •.

, • , , , , , .• , , , , , , , •, , , CHARGEADLI!.

INCOME (A - 0).

·, • •, •• , •.

•, , •• , , • , •• , • , , , , , • , , , , • SET-OrF .... , .

, , .
, , .

.. , , , .

, .

..•..•........ .•.....•.

...••..

I 0 IJOUlll,I' TAX Hr.1.11 llt"t.tlHHICIH, ,;r •..•.•• , ••••.•••.•.••.•• , • , .•••••••••• 18 • • , • , , • , • • , • • •• , , , , • • , 0 , , , • • , , • , • , , , , , • , , , • TOTAi� ClltOIT1 • • · , , • • • , • , •, • • , , , , , • , , , , •, , •, • , • , • •, , • Nt-:f PltOOrt·1c)UHf.

(C-U) .•...•.

• , ••...•.••..•...••• , •• , .

, , " 11 • 19 • Jl � '.

A • 10 II 11 13 • .. • JI <.

: In rrt�cel 30.

Tu U•bllltr !I.


Tol.t.l l'ayml'!nU In ,,.v•cl J2, n .. i..nc:.

4;\ Ch••111• :,, IC., fund (It any>., .•••• , , , , .

, •••• , .

, • , uf 1·u llu, 1.nd 1ny•l,I• No,,,, .. ,, •.

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,:ndo.e••l nl thr Yc•r ol l\11n•mcnl JYI, ... (Su Une 39 on P11, 2)., .

.• ,, • • · •, • • • · • • • • • • of Iha Y,u ot A ....... m,nl 191 ••• (Sc• Un• 36) .••.• , •..•••••••• , •• .

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, •..••••..• JO 1, ... IJnr 36) .•••.


,., on or b•lnn 30th l\pr11, llUI .... (l,ln• for I .•••• ,,, •••••• ,, .

, , • , , • , , , , , • , ........... , • , , , ••• , .•• btln1 beJ.t.nC:• or lnco,n, T•, du, u •bo•• ;jb P•rmt"nl.l In 1r1pt'cl ------.-------,.-------,------, of Yu.1 of A1uMmcn1 lfU .... NO.

DATE PAID I AMOUNT PAYMFNT Dlff ltrCt:IJJT 16th M.t.rch, 19H I 0th Jun•, IO I 1 [lh f;,pt,.
1011 ,--·---- >----·-- -- - ----· t----- --,1- -t -·-----------1- I 6th Oc.r:., I 11ft 36 ... _____________ ,_ _____________ L _____ T_o_T_1'_c _ _.

____ �� 37.

OTllt'fl l'/\YMF.N1S (If' ANY) IN RESP,.

:CT or 1'11f' YEAR Of' ASSt:SSMf'.N1", 191 GENEIIAL DECLARATION I, , ...... , , , , .....•..•..•...... , .. , .

, .

, , .

, , .•... , .. tl•Glar-.

1h.t.l Olh h • IN• and eonee1 tt,turn ol th• whol, nf the l'r,,tlu or.

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t,om ,very tuurrir wh,uurvu cha.rauhl1 u• true 111111 corr,ct, U,e H•lurn on h•h.Jf of th, ult!

Cnm1••n)', 1ni1 I ru,th•r und11 th, Cof"pouUon T,_., A<I t.nd lh.t.l lhc eeh,,tulu .nd at•l•mf'nlt lndudad ln th, nturn , , ••• , , , , , , .

, , • , , , .••.• , .lo elcn thrl.t.n lh.t.l I &1n aulhorh•d by •.

, , , , , • , • , • , Olv•11 un,l•r 1111 h.t.nd 1h11, , , .

, , • , • , , • , , • , , , , •,, , • , , , ,day uf , • , , •.,.
, , , • , , 0,,, , • , , , , • I VI SIGN A.TURF.

I ll,ll.1A4.

(ltnlMll) 7TH MAY., 1988 THE OFFICIAL GAZETTE LEGAL SuPPLElllENT - B 90 COMPlHATION 011 TAX LIAllll.lfV - .

'io lru1ructlont 11n rage 10 l11cumc 1., .....•..•.......•....• l. Grou Rccc:ipu or Grou Sale, (l"cJudulr A) 2.

J\ctunu anJ Ltiacuunu Allowed J. Linc 1 fru I.Inc 2 .. COit o( Salu or Q\;crulons {!

;ch�ttuJ1 ltJ 5.

Grou Profiu (Linc) t,u Linc '4) 6.

DividrnJ• and 01htr Duuiburioru (Schrclul, C) ... 7. lntucu (Attnch Schrdulr} 8.
Rrnu (Arrach Schcdu/t') 9.

Roya.hie• 10.

Oalandng II) ...

Charge {schrdul, II.

C:aplul Ga Int tlccmcd Income (Sch,dul1 U} 12.

Odu:r Income (Artacll Sch�dulrJ 13.

Toni lnromc (Sum of Linet 5 to 12) I '4, Rc111uncn1lon uf Dlrcctor1 IS.

S.Juiu and W4gc1 (Nol deducted cl.1cwhuc) 16.

Rep.a.in (Attach Schtdulr) 17. nad llnd Ooubtful Ocbu (At1ach Schrdulr) IR, Grciu l'aymcnu {Schtdul, ,.., /'art I) 19.

R.itu and Tuu (Attaclt Schcdulr) 20.

Advcrti1ing ... 21.
Advcrti1ing ... 21.

Conrributiom 10 Approved Fund1, Schcrnn or Pla,11 {Allach ,\c>u·dMlr} 22, rrrfu111u Dlvldcruh 11.1d 2J\ lniuaJ Allowance (Attoc� Sclt.,dulr) 2-4.

Wear and Tur AUow;ance1 {Sch1dul1 C::} 25.

Bahndng AUow;ance (Sc/,rdul-1 II) 26. l!•port Allow111cr (Sch1dul1 :J 27.

Land Developn1t"t l;•pcndlturc Allowance.

(P�e 10) Ocduct.ion, ·-- J .• '·.

;;, .

6 ... 7 .. 8 .

.

9 .• 10 .. II ..........

,,,., ..... ,,.

12 .. 13 .. I<.

• I� .. 16 .. 17 •.

1 a .. .

.

.

.

.

.

.

.

.

.

.


.

; ....... 19 •.

20 .. 21 .. ll .. ZJ .. H .. 25 .. 26 .• 17 .. 28.

Orhct Ocduc1ion1 ,:.g.

ReUuurancc• and l'rovhion1 for unup1red rukt {Atroch Sclt.1dul-1) 28 .. 29.

To1al Oeductiom (Sum of Linu I 4 10 27) JO, Linc 1J In, Linc 29 , , , JI.

Tu Exempt Income {Schtdu/1 I) )2.

Linc JO less Linc Jl .

, , JJ.

D0nuio1u under Covenant (Sclt.,dulr }) J,4, Char1ublc Pronu (tlnG Jl '"' Linc .l.l) )5.
Total Tu (Sec p;aie 11 for ute1) Corp0taOon Tu )6, Tu Rtlld for Louu.

llrou,111 furwa,J (Attach Sch1dMl1) )7.

Double Tu l\cUcf (,cAtdult K) JB.

Tot;U Rdid (,urn of Linc• )6 and J7) 39.

Tu Llabillty {Linc J5 ku Linc J8) 29 .. JO .. ) I .

.

)2 .. )J .. )� .. )� .

.

)6 •.

.17 .• )8 .. J9 .. Nott: (•) n.cconcllL,don of Cl11r11ublc r1rofiu wilh [h.l�ncr on rrofi1 .and Lnu Accuunt ,1,oulJ be nude 011 Schedule M, 1.R.D.

lA-4.
lA-4.

SCHEDULE C -1:-ICOME FROM DIVIDE�DS AND OTHER DISTRIBlJTIONS r.�ov llES I OEr,1 COIi r AN_ I ES • tdcod • •.

oc I Pre !tr!'

1:1ct I'll­ l 1'011 KOK-P.ES!Of:lfT COW!

'AN!ES N••• ace!

Address or Co•P•OJ' fros •!licb Dts- Tota 1 tr1b1.1tlo:s.a (i�cludtn, D1vtdcod&) arc Received Dhtributioa• I 1-;J .-i :i:: s:: .... cO c:, c:, \' i ........ ........................................ , ..................... R.ecetved (Saa or Coluan., to 9.)
Preference Sb•a• l11ued j O betore Jlat OlY denda J•o .. 1969).

btr j O !atribu- C&rr1tc, oo be.aloe•• to \!ot cu·rrt:.r oc bualu:aa t oos ot..ber Gu a.oa thao Di.,1- dnida D1atr1but1.ocs 11:1 Gu a.ca •:•:::••••••••·•··t·········· I 1 6 8 I D1T1ieada .

D1atr1battoc.a Ol•ldeoda otber tbu Dl•ldeods otber t)la• D11·1je::i.da ........... ........... ............. r••• >-3 @ I ••····• : ::::.

::·+ y:::: ······· f ::•: r· f ······ 0 ":j -() ..... '1:j , J l ........ J ..... T .. '.
..... � § t:) r '1 (<) ,., .

Amendment Act l Inatroct1ooe 9i0) kb•4•h hy "1 .l.aaet1 beld for not aore ib&n 12 aootb•.

s,11:., rrtc, Ame11J�J (upiul Gains T2.

'< Act Chap.

81 :'.

!O Al f•JD1•Umd larruu •u.•t be ••b•ltt•d.

OJ htar th total of Colo•o 2 oo Lio• t or PLC• 2.

(tJ Ro• total of Colua.o 4 � !.


le L1ne l of 1:-iCO'.\IE - CAPITAL GAJ.\S 01::E!\IED SCIIF.Ul.LE U Tot•u Coat ,,., Allow­ able l1peo1e1 � la1D ' I•,, • Ocacr1tit100 of A.aaet (Att•cb turtber detalla it aece11ar7) D&t, o.t, I D1ap.oa•d or Acquired I J lloto: - l!

JIit Cl&1a eater la l!"'

11 of r;,aca.l.

�t Cl&la � � "O "O I I t:d .... 0.... ,I· I ii I 102 THFJ OFFICJAL GAZETI.0 .LEGAL SuPPLEMEl'fT - B 7TH MAY., 1988 SC:IIEl>lJI.E I·: - I\E�llJNl·:Jt/\TION OF JllllECTOHS (r.to•r C:01111,ani�• Only) .

.
.

; Namr of Ulrrc10, l\ddrru o( IHnctur Tlnu TIC'' I( 0111\natY ,ur h111111I U,cllnat)' tlt'Yll\f'd Olirclor Stu, .. lo ".

C•pltal 1han1 hu,\n,n fulHlmr nwnrd by Ca,,lt.J Dlr,clor', Rt'lllUIU'• RrnH•Of'• 0'.T.)

or tm11lur- Dltrclor uwnrd by (W.T.

)lu/ u r cn,n· ur /4.uo• Dhrclo, ration ration Atlowrd at Frei 1>•11}' clalu or A•H"" ..
,., ... '"'"Jhl tlf'tlUC'• II ' • ---- Othu 'luOI E.l\tu TnuJ or Column ti, tn Lin• 14. uf P••• 1,,, If nu paynH·nt• wt>r� m,ule wrHt "NONI:" In lhl• b11.11 D l,u�tnu_·tiu111 (b) To detennhu allnwabl• tltducU,.in, (Column 9) ire af'cllon 12 of C,upnraUon Ta• Acl 1910, SCIIUIULE F - l'AllT Tota.J Paym�nll lo lluldtnll and Non-Ruldcn\.l tbJ Paymrnll made or CrrfUhd 10 Non•ltuJdenU fcl Amuunt of with· holdln1 la, Jrductrd anti paJd lo Crunmlulnnu or lnh.nd HoVC'nue 3 ' I. l111cre1l 1111 th.ht, M1111�.1i,tl ' 111 :,cc:uruy J. lt11y.1h1l'S ... 4, Mu11.1t,l'llll'III (I.,) C:h.1r�,·, \, ('hittf.ll fur l'llml1.1I Sl'r\llC.rt ;a11J 'lnl111lul :uul M.111.11:rri.il Sl1II, (11) 6. l'rrn1111111, (uchl'I 1h.111 1'1..:11111011� 11,11d r,1 li11111;a11c,· Co 1111';an1�1 ;1ntl C:11111,hl,11111111, 111 l'..:nsi1111 .111d Sch,·111\'S) Ft111tls 7, Com111iulon1, fees anJ Licence, H. llhc,111111, ••.
1), (JrJH•t ··,· TOTA� l'AYMf.NTS (•) l11slmclin11s (,) t,:ntt-r tul•I of t,;ulu•1111 I un l..lrlf' I" ol l'•&r :l.. {h) 1'u t11h In (,;,1lu111n1 I •ml 2 mu,t not lndudr •n1uunll clr1hu:lr1I lncluth• pumt•nh which wlll bf' trcatC'd pt 1H,tJ1butlon• Shuw pay1uenu untJC'r �f'Ct.lon J8{9) k'paratdy in l'a1 I Ill of thi, Schedule.

un,trr •nY othrr ltr1n lhlrd on l'a,:e 2; nor ;nutl thry the lncttmf' T•lt Act.

uncln Srct!u1u 38(1 )(d) 1n,I il&(9) CJl (<) 11 cl1'/,'I � I c11m11!'""

� �.
� �.

;,v �/.e ,:".,�·;•I�:';�.

h 11111 •nl(11rrl In lr•,lr "' '""ln11tt • 1 1,1 :i', ':: : ,:,: � :: � ,:�::',�,�: l�t:, :, �t� �·.u:�:a' 1�.

'!,:;;: ."

t!�:�:,:'��:�:::••!

::::, ,�1:;7,; 111•�: .. •;: ";:,�,1.1 i 1�1.� In Ouv•111, Hlvr '1rl•III of thow l••I m•nll hl l'lf\ II uf lhl• Neh,•11uh1, ; 1 h '"' 1.H.O.

lti·"' 111 lh,· cur of 1.1ay111rnu nl CI) Mainu·m,nt l'hertr1 •nd (6J Ch•r1u for frttonal Sf'f'Vl'' and T1,cl'ln1c•I 11111 M•n111t•rl•I SklU1 tu Head Office.
l'•rt"nl, Sub1l11luy ur ,\uocl,trd Co,nJ'a.nr th-, bu.U of the rakulallon lnuthf'r with J�lalb lhr,r­ uf 1hould b� 1u111illr1I.

SCHEDULE F - PART II Gross P�ymcnls to :'\on.Resident.s Couotr7 or Non-Ru!<,ot R.T. i •0o• Par«nt Is._.,,, to l tnttre:st on Debt lllort1a1e or S.eur1t1 C.P.

I T.I.

R.T.

I s !

J , , s , �.

s C.P.

T.t.

s , 1. s R.T. G.P.

ltet:itals 2 lto,-•llte•·V1ate, J(a\ f A.01alt1u·P•tent•.•c.
lib) f ········· Tota ls ... < s �•rcea V•n•r;t•ent � :< -.l ·-I�·= ··l····--r··· .. r .... ::r:::.

.

+ .... l ......... L. ..... .

s , � s s ,1, s T. .

R.T. C.P.

T.I.

R.T. C.P.

T. ....... r, ········(-· ............. : : : : : : : : :t:::::: ::::::::r::::: ......... L. .... .

.

.

.

.

.

.

.

.

.

L ..... .

� Couotr, or Hon·ke'1Cto:.


to •t'!o• Pa1unt 11 .�, hariu ror Personal b.. .JP:e:•lu•1 (ouar tha.n Prt•l· "1ce: Lnd Tecbntca.l a..cd lllana.1er�al SL111• Puuton Punds and Scb••t•l I I l ", -•• pate :.0 •:"lle:• and C<-ntrlbutiooa to r, I I lcauranct co.- § T. r. s R. T. R. T.I C.P.

'I, C.P.

T. I. R. T. C. P. T. I.

&.

T. C.P.

T. I.

( 1, s s 1, s \ s s Coaalaa1oru r,t>a a.nd ttc,ncc:a D1acounta To"'...&is csu• or c»la:1 J to al ' C.P.

IT.

f. s s r ••t·::::•:..:•::::.


: ··········· .. ............. .... .

.· :J ••••• ............................. ....... :::: :::::::: :· ::::: ::::::::: ::::::::,:: r::: :::::::::: I 'O 'O Tota ls K.T.-4t, or •1tbboldla1 Tu .. C.P.-Cro.sa P1.7aea1.. T.1.-Yu lllhhtld &Ad patd to Coaalulot1tr or Iah.

:sd l.evtnut.

ln•tnact foo• l"ber• no tu bu bun paid to Coaatuionu or Inland 14,.,:ae.

•rlle fl(JL 1;1i,.du tu •t:t!:.tld.

I td ... lo ,.

,.
I td ... lo ,.

,.

7TH MAY., 1088 THE OFFICIAL GAZE'I'TE) LEGAL SuPPLEMENT - B 105 sc:m:lllJI.E II - ll,\l.

i\NCIN(; Cll,\llC:l·:S i\NIJ Al.1.0W,\NCES \\ rlltrn l>•n•n l'11rrh.1"' l).ttC' "' .... , .. "' l'urch.nt' lh.1111•1.il l'urr V•lu" •I thr ,,.,.-of lhs11u1.il 1"1•1 l'rcoerrth Alluw·anrr, Salr nr 1 r11lr uf II 1l•11rln1 l'h•,1r l;nntC'tl In Valur (f'rurlt)luJ l1al1mrln1 ,\lluwanrr (I '11,t}IU} TotlU Instructions /u/ Thr 11111h.i1irlnc <.:harr.

..
..

,., l\ll11w11111rr h thr 1hffr1r11rr of ("oh11n111 � anti 1.1,ut 1hr Uabnrln1 Chu1e h u•atrlclrll lo I.hf' anH1unl ul 111ll11w11nrr l(rwnlrll Ill C11l11111n U, 11JI l'ntrr 11"1""""•• t'h11111t�· 011 l.111• 111 111 l'•l" 1 /rJ 1-uh•r Uo1ll111clnc Al111w1111cr un I.inc 1:t uf l'..acf' .

!

'>t:111-:IJUI.I·: l'llOFITS I -TAX l·:Xl·:,'11'1" ..

I, INTI-It FS f Tu11l11f'r fru111 lhf' Sl'l1o•1hdr 1111 lntrrrtl 2.

OIVJIJf, ND$-Fntrr th"° 1um total u1 ('ulumn� 4 antJ :", nf Srh,,h1lr C l'ltl',.J- HJ.
:Nt:t,· IJl\'ll)f,NIJ'; l'ruflt wht'H' 1urll 11tvhl,•r11h ,.,,.

,.,.,.,11,tl nf f'rrh:trtU't' Uh11tr11d r11ar111u•nh u11drr IJl'"t'lllc Fnlrt rrrr111Lt fu} 11,111d oul of T•,.
f:ll.f'mpt •• INCOMf: TAX (lo 1141 "' Ill 1.111•• 1101 r•1H,rtr1I l111!1HlfY) frl l tu :J al11n•• ACT, CIIAl'Tl':.11 lll:021\NI> OTIIF.ll TAX t:Xf.MrT l'ltOflTS - (al rnft'rt:nt«' IJivhltnth hu th• m,.anlna clvC'n lo II In 6t"CUon 2{ I) of th• Cori�nullon Tu Act 1870. lmtructions tbl lnc11111• T•, fin •lrl "' 1111111,tnl Ari, Chaptu l'I :O'l 11ul nth,r T•• ,,,.mr•t rrutlh .• �,.,u,...t• ,.

.
.

,nor1C"lal ,t;ratun#rth fn,•fh1tr 1.,i,1, • 11111111111111 /11 Wh,,r.i o •t•rd"I arr1J1111f .,nrnllourd tht, occourlt o/ , .

._,,., u/ thl, r•tc.rn MIJ.

'if' b• (und,l,rd 1h111uln1 1h11uld al,o br ollm:h,d.

and µoym•nlt o/ fnfrtt•tf 111, ,IUtrlbuflori ll1r /11r,,, In ,-,,,,,rt"I o/ rarh rornpo,1y n,Jo1lnt to• "ulkluy tlahu, mu,fe out o/ the fo.x e.1.rmpt pro/II• t, rnolnlafned a, SClll-:l)Lll.1-: J -I',\ YI\IEi',TS lH'il)EU IJEEllS OF c:on::-.

:A,,T ..
:A,,T ..

,., .... , 'lrrin "' 11111,ht,.,.,,1 Nu111lw , 111 C11vt"11ant ,.. ,,.ru· tlun of Cuvr· 1181\l f'uv .. 111111 Na111cr uf t..:11Yl'llllllt'I!'

l'1r111rnh 11n1trr ('t"'""'"'" .,.,.c-111 .. 11 11111 ,\1n�•11nt 11f T," wlthhrltl t••hl 111 l'1,1n· n1lul1•1u·, lnl:,nct lh•v1•nur ol .1 H• .

.

.

.

Tot.al, ln,tructions .•... , .

, an,I on Une JJ uf l'alCf' 2, lo/ P.ntc, lhi• :111111unt cl11lml•1I h1·1l',,, ..• .•• ,, .... � 1.H.IJ, IA·4, _ .. ..._ .... _.� ...... ,,_ .......
,____�.------------------ 100 THE OFFICIAL GAZETTE LEGAL S'UPPLEMENT - B 7TH MAY., 1908 �<.Ill Ill I.I· 1, I H ll It I.I·: 'I \ \ I 11.

1.11 T N_111l' ut <u1111•.i11y 11r lrn,11 \<,11111111: ,�l.\011 lll(•IIIIL' i.\ ,, ... c,wd l1:1111q•L1I t 111 Lo11111q) •ccurd111t >------�''�----t----'-'1- i-- ----'-1 It .. , ,11,, ,, It.

'II,, t, .,,,.

I , • I'• ... ', ,,1 1lh t\uh,I .. 1, 1 1 , .. c.,,, ... 1,,,,,' 1,,, .. ,.
1!,.t,,1,,11 .,j I'" di 11l\,lllllf\t,,,.l .. 11l1t l'A)lllf l,•-,,1 II,\ ,\Ut,d h) ,,,, 1 ,,, 1.111,.

''""I'"'"'· "h,1, •l'I' 1, 1,I, '"'•'!'"

,.,, ,,1111•1) -1---- 1--� 1-'�'- -1--- ,.

r.l\1,.,ut Ill l,1 , I II lil\11111)' lt.11,.•,dt.u Ill UJ(t,.·od f11r,·tt1,II lld1d Cl.iunc<I (1110111y ,,,, �1-'•i,.___+ -- -'--'1'•1,.__ _-+ ---'-P_,.
'J __ -l c11111111y ,,., - ----=-�-===�========= �====== lnurue1ion1 l-') J.111cr (hi \l.l11·1t· dlL' 101.1.l u( culu11111 1l11fr1t'1H ty111, 111 111 .. ,w11· .1.,c 1UhJ..:<1 tu ,ldhr.1t1 •111'h,Jl1lr 7 nu hue ..)ff uf Plt't' 2 f, thL· 1ldfc,,.111 .1111u111111 1Hn ul t.1.1.

111 .1ny (011'1,tn counlf), ,how squu1cly undl'I cul111111u 2, "'· .S i.1ul (t.J Cn11f1l.iCn uf /\,11 ,un, 111 , l,uulil h.- 1111111111',I ...,1,, ,,.

,.,,,•111 Jt,I,.

�<.111.IJl'I.I·.


I. E\l'Olt r ,\1.1.l>ll' ,\\CI·: l'11KluC1 C:ou111q E1p111tcd ll.

:�1111.iuu11 •---=,, __ 1_1 _ _l__'l___ l�- t--- -(�-·-1 __ , - uf I 'l'tlfl f11ul 'f,,�.

;;; .Salu lo Tul..a.l �.Ju t!,J !ul,, CiJln 1---=f'oui- t-.. 1111111'11,lll (t'ulumn !I .1.

Culu mn 6) S.alu 1-'1ulll c_s_, -+----n_, ____ 1 Cl.pt.>11 AJl,1w.1.11c..: ______ 1 _•_1 -----, l11structio11s ··rxpurt S.J lt·," 111(',.1111 1111: 11111C1·,,I, ,d uln.
(t l IJ1h11'1) of 1h" uuq•u1 ,,( ,:," c11m1•J11\ r,r1utcd lo .1, cuuncq otl,<'t d1.rn l cuu11tq l•) (lo) l•J ipn1linl 111 l• J hd,Jw 11) tl11 co11q•.1.ny .. .

, "Ill "Jlr1" mrJIII lhf' I''"' f'r,I, .,f 1111, jl , (J,1•11)) ") 111JI \,1,' 1'1,1111,·· 111, JIii "" .......... , ... nthl'r rllff'td) uf 1hru11,:h .111)' 01hcr 1•,·r,,,11 d111111.

: .a )C"ll uf llllllllll' • o1 th, '""I' 11 ,d .1 '""'1"11' 11111111.: J.

)1"..11 ,,( ltlr"1•mf' ,., 11 ... 1111•1• "'> II (1 ) ah,· 111 .. 11,ul J, 1111.-, ,,,, ..
Ii.,""" .,,.t "JI, .. 1 1hr j'•11il•11 , .. ,,. "''"'''

1,. , I, ,t,;• ,I, •• IJ \ HI ,, .. ,tl .1,1.

1,11,1111 I 1,, ""l.o h Ill,·, ,,,,,,t l'\"lh·, .1111"'"-'ll\1· J ,,, 1< cl11· 1,11h ,.,uh,· 111 1'111111 111 tlot· ,omp.111), Jlhl (nJ 1111 I,,\\ J,.ul.h!

.. .1., • ,I, duc111,11 u111k1 \,1\11111 l'I v..1� uLl.

'11 1111n .11,.cuu111.

(1IJ '1111• /11Jl.,...,1111• 1•1u,lo1, , (,olil, lh,,.111111ml, ll.1.11,1ll" I\ ,lu II• I ,i11Jl ,1, 1111, ,,,,,,r .,11 ..

",.
",.

"', I', ,,,.ft-11111 , �u�p,, Hum, �11�-"-'1'', U,IT.

l 1111hf'r, I 1u11hf'r �1111 �1111111 11.

(i:) I ,.,,,111, 1,, 111,· J.,11,.,...1111• Ant,fttl A ll.arl1ud,1 :tfHI 1hr C:rc11:nJinn 1 ,.,11t1rir, , ll,11h.1u11\, lld111', ;1111.J I 11111d•1I &.

I oh.1it11, ,I.,'"'' ,1,11hl) ,.,, ra1•u11 .111,,",.,u,· 1>111111(11('.a.

.

C1<'n.a1l.1..

Janu.1<'.1,,., Mu111u·1n1, SI� Ch1tH1•1•t1<•1 & f'l-l•,n, SI.

Luc..·u, S1.
Luc..·u, S1.

\'111n·n1 (1) I., pull .1.ll1tw.111c,· " 1•,1,, 11 .1, .1. l""I'''' 111111 111 , 'I'''" 1'tPfit1.

l hi' �1'1''"1'11.llt' l'h'l'"l lh111 1, .I, 1, 1111111l'1\ J.\ ,,·1 0111 111 th,· T.1l•h· I,, h,w \'ihrrc 1h,· l'1·11,·11tJ�C' uf l'AflHfl !\..1!.-1 In 1d.a1nrn 111 ·1u1al S.Jln 1 AIII I l',·11·.-111,.
:1• 1li.1II II(' - 111 I \l••III 1'1111111k1hl\'tlhll' o I ,1 .. 111 Allu'-'Hlu' (1 ) "uu,I, r 111 I" r tr11t (11 ) 1\ 10 jll'I 11·111 (111) r,u·,·,h21 pt1,,111lu11,l,1o,n,,1,·,1,,,l r,,,,.,1 (1"') f'1r1(,h 11 I'•, 1 1111 1!111 ,I,.,•""' 111 1111,1, •II I'''""'· 1,1 I'• r ,, 111 • but ,I,", nul, ,,, 1 d l I fl,.·f ,,·n1 , ... } , ...... 1,,o1,, .. , .. ,1 ···-Nil , .

.

!\ 1'•'1 (1'HI t I , I'"' (('HI ... , I'll 11'111 '111 I' , "111 S( 111 l>lll I M HI ( c1,·t 111., 110� "' t I IAKLI ,\Ill I !
'HIii 11 h 1 1 1 1 II \I"·'' I c,1 1'1(0111A\;11111�., Ml Ill NI 1'1101 n,r.os" ,\JJIJ/IH ,\'i l't-H l'lllH ITANI> (Cl\', A(Tl)UNT l>UCf t- .

'CM NM.� t!UT Al.1.0 .... Alll.,t, S II) l!J Ill 14) 111 !

________ _ I /A Ill J Al.f.11\1,, ,\ Ill.I' f )\ l 'I ti°" I , !

'\ ll I l'll \ II f, I 11 \ ', 11 I \ I ": I' I I ... ( i 1\1 I l ',1 I 1' I 11 11 IH IJtl(' lrt At'l IJIJN 1:l Iii {!)

\I) '.II l'•I ( lu rr,·.1.l,I, 1'11111 !


•',,.,I"" Ii ,,I I',,, .. .. 1 on TIIE OJi'F'ICIAL GAZETTE LEGAL SuPPLEMEN'r - n 7TH MAY., rnnn I. t'o 111111 ut 11111 la\ HA I I·� IA\ C.i,mm rt r I u I C tHnp any Ill) ()111�, 1h•" c·11••1c1•l fu•p•n, TI111ty°F1vl' PrtC'l!

'11l11m T,.

""'Y • t"1 vf' Prr1.·r11t11m /..


I ,u um,· I ,I\ (•lJ (lq f'tJtty-F1vf" l'f"11.r11tun1 l,p1• 01 f'omp.U1\ 11,-.c11h11t11m Tu 11,111· or n" (') It I 111 f"•1111t11r fr,, ty l'r1r"11t11m l-ltl"\) (h) N1111 Rr-,,clrut 111,11 · .. ,,1,,,11 ....

,., I Ill, '1'111,tl') v1 1!1111I 110,()llO.Ofl (11) Nun (',""'""rt 1 11 I ( Frrrpl Ln111t Trim 01 Non-Kf's11l"11I) l lll'ft C JI'\ I (It) Nnn Wr\1tlr11t 111111 • \' I ,In fl I U\'I" I iM, 0•1 IL IIC) (C'J tlo11-J.tr\1tlr11t J1Hh· ... 1 ,t .. " I '°'.
00(\, l)O (JS") ( JS'\) 1111 .J l lf11lr I l•r11ty0Srvl"11 l'r11f'11 111, .. (JJ"\, ' Ill) ( "1 A lot11'•'"Y f U,.,,,1,..,, n r �1111-R,.,, ,1,."

t 1 ,,, 111,\1 \' \ "" .. 1 ( 4c;,.)

C 4\'\ (,11 Corr,p,111,r\ (,1rt1 111{ 011 l1l ,,11,.,, 1n G11y1111,I J ,ll,.
,1f T111 ,, ''" pr r,·r ,-,1u1n (61) tllJ Co,n11·••11 .. 1; llfll r:1 r1 y 1 11K ,111 111,1;1111•1, 111 (111y111 1 a 1att' nf f;n. 1s 1 r11 p,•1C"t'11t11111 t 10�) l'l·N�J 111 S Of lit"f,.,r thr 11, .... ,11,,•,I ,h I' Ill """'" ) t'III h 11 ... 1i1,, 111 1 ,,,.11o1hy < 1.1h ,,, n,.,l,·1 ""' r ,rrr,llnc I I ,!\Ud OU. "'""

,,.,, • .,11 • I •r11,.•III,.

... 111, ,., ,..h,, ,,.111-•.

t1 tu ,,,.11,,.1 • llrt111u u( ht• lurt,111• 10 th,i C1•1111nl1..ol1 111r1 t•n 2.

Whur • 11rnnn h•, nut •lrll.


't'rcd • ll,.hun "'!thin thr prrKnhrd Umt \ ndrr Srrl.Jun 60(1) ol lht" lncomf' Tit l'\ct, 1hr Co,urnluh•nt"r m•Y •d1I In an Lu,.u111r111 1111,tr u11n11 tuch • prn1111 • ,um r<)ual lo lwo 11r1rt"nl of th(' amount of u,,.

I•• u1rur1t.

y,.., 11f Au• u111,.11t v.hlll11 A•·t, th"' (0 ,11111111 ..
lnn,., ,lt•ll tn • 11u11rr 11..111,.,I a,1,1 1,, 1h, ....... ,11u11 • 11011 r•111•l tu fi., ,,,.u•r11tum \loh,.,r • 11rnun rrhu,,, hlh 111 1u•tlrrh tu 1111111.r n ft'IUm of du .1cr1hlr lnrn111f' for thr-yr,r l!u111r1llatrly 1•rf'f'f'1U11, hr th,• :·111111nln.\unrr In ,urh 1H·1-.,111 un,tf't .-.rr.

110(-&) ol thfl lnr11111r ,11,.


11111, 111.-rlflr,I thf' 1a, .,f 1hr •mount"' 111;, ..... u,.,I hr I• ,,.,,11hr1I <''111nrrll1111 •tfr('lln1t lib uwn llalilllty and tl,,uhlr thr 111111u11t ,t. A11y llf'll•III Ii·, lh, ••·I 1,, m•ltl• 1 whu wllh11111 ,,.turn.

rruun.itil" r1ru.,.. "'""'

1 an 1nr,,11rt1 rr1u111 lo,· 1"11lltlll( 111 IIIHll'1'1.l•ll111& any ln1'1>11lt' ,11 wll\d1 whrtlltr .,,.
hh uwn IJf'lull 111 11n b1 hall nt 1n11thr1 11r·"l1,n, vi.Ith I d•ln1 fur tlrlluctJnn 111 r1tJm,t.J11w: l•••blt tnf'('ltnr.

nr �·wrs •nr lnrurrr:-t tnlnrm•tl1111 {11 nu,kr.t 111 lnr11trf'l'I In rrlatJon to •nr 1•1atlrr 11.-1rmr11t In nr thlnl to ta, ur lhr h•b•llty of 111y nt.hrr 11rnnn U lhhl, ,m n.immuy ro,n1rtlon to I tine not rtCl'l'dUll 11,r,OO.OO of lht 1•1.
whlrh ha.a lw,.n 01 ""'uul1t h,vr b•'"t' und,.rchu 1rd In co;-i-.rqur,,-� llll'f?u f. prr11•1r1 f•hr •rr1111111.1 f'•llovlnlluu "·r111111t, t11fu11111U1 111 • 11111' 1111Urula11 rrtu,11, 11,,,.,11,.111, , 11 or rr111rvnt•t1un h11 llrirn •cc:,,11 .. 11 .,.
e(1,rri=1 /\r•y llf't11,11 Wlou lu1uwlucly 111,k,., any l&IIM' 11,1rmr11I 1•1 '"l'lrtl'l lllllun In ant' lnl'i"tlf' Ta� Hrhlll\, 111 ""'"" kl'l'l'I "' 111 •HY 111.,rlh rh•tCr•hl, lo 1111'""'' l•,, ,,, i,l<lt .,, aurl• """ 1•r1tnn In ,urh r,ff.,11t•r,, uni r,1 rr<ll11c SI r,Clll 11110 •n,I 1 1 ..t,I• Ill• a tl\1111111 ,.f 1,, "'"'"' h h•• 1,r.-n un,lr14•h111cril 111 ,•,11u,.

h ltaldr t•n 11111111,alt' 1urnreo 1111111'11 f,.l•r i1d111111aU1111 nr woul,I h,v,.

l,rr11 ,., 11111lr1, har.


:,.,I If 1111: 114'1'1111111, 11.rtlrulan, 11!

:hlnt, 1t•ll'111rnt, ..011 lu hnp1uunmrnl for ll• n1un1h,.

Made th.is 12th day of /\�il, 19138.

Carl IJ.

Grt'cnidgc.

Minister of Finance.