Information Returns

(1) Every person who has paid emoluments during a year shall made a return in respect of the payments so made on the forms prescribed in the Schedules hereto and therein numbered TD 4, and entitled Summary and Supplementaries. (2) All returns required under paragraph (1) of this rule shall be filed with the Commissioner without notice or demand on or before the last day of February on each year and shall be in respect of the preceding calendar year, except as otherwise specifically provided in paragraph (3) of this rule. (3) Where a person, who is required to make a return under paragraph (1) of this rule discontinues his trade, business, profession or vocation, the return shall be filed within 30 days of the day of the discontinuance of the trade, business, profession or vocation and shall be in respect of any calendar year or a portion thereof prior to the discontinuance of the trade, business, profession or vocation for which a return has not previously been filed. (4) Every person required by paragraph (1) of this rule to file a return shall forward to each individual in respect of whose income the return relates, two copies of the portion of the return relating to such individual. The copies referred to shall be sent to the individual at his last known address, or delivered to him in person, on or before the date the return is required to be filed with the Commissioner. (5) Any return which is not furnished within the time specified in paragraph (2) shall be deemed to be in default. (6) Any person who fails or neglects or defaults in any way in complying with the provisions of this rule shall be liable on summary conviction to a fine not exceeding one hundred dollars and in default of payment to imprisonment for a term not exceeding one month. Such person shall in addition be liable to a penalty of twenty dollars a month for each month or part thereof during which the return was in default; provided that such penalty shall not exceed two hundred dollars. Income and Business Tax 103 SCHEDULE The relevant forms were not printed with this Statutory Instrument.