INCOME TAX (STATUTORY DATES) [ S.L.372.16 1
SUBSIDIARY LEGISLATION 372.16
INCOME TAX (STATUTORY DATES) 
REGULATIONS
27th July, 1999
LEGAL NOTICE 127 of 1999.
Title.
Dates) Regulations.
Tax return date.
Cap. 372.
2. The date by which a return of income is required to be
submitted in terms of article 10 of the Income Tax Management
Act, hereinafter referred to as "the Act", ("tax return date") shall be
determined as follows:
( a ) with respect to a return of income relating to any year
of assessment preceding the year of assessment 1999,
the tax return date is the thirtieth of June of the relative
year of assessment;
( b ) with respect to a return of income relating to the year
of assessment 1999 -
Cap. 123.
(i) in the case of a person to whom article 11(2) of
the Income Tax Act applies the tax return date is
the thirtieth of September 1999;
(ii) in any other case the tax return date is the
thirty-first of August 1999; and
( c ) with respect to a return of income relating to the year
of assessment 2000 or any subsequent year of
assessment -
Cap. 123.
(i) in the case of a person to whom article 11(2) of
the Income Tax Act applies the tax return date is
the last day of the ninth month following that to
which the accounts for the relative financial
period are made or the thirty-first of March of
the relative year of assessment, whichever is the
later;
(ii) in any other case the tax return date is the
thirtieth of June of the relative year of
assessment.
Where a notice is 
not received.
3. When a person chargeable with tax has not received the
notice mentioned in article 10(1) of the Act in respect of any year
of assessment for which he is so chargeable by the first day of the
month preceding that during which the relative tax return date falls
in accordance with the other provisions of these regulations, the
provisions of the said article 10 of the Act shall thereupon apply to
that person as if he has been duly served with a notice to furnish a
return and a self-assessment under subarticles (1) and (2) of the
said article.
2 [ S.L.372.16 INCOME TAX (STATUTORY DATES)
Date for making 
election under 
article 12 of the 
Act.
4. The date by which an election may be made under article
12 of the Act is:
( a ) with respect to the year of assessment 1999, the
fifteenth of June 1999; and
( b ) with respect to the year of assessment 2000 or any
subsequent year of assessment, the thirtieth April of
the relative year.
Tax settlement 
date.
5. The date on which the tax for the year of assessment 1999
and any subsequent year becomes due and payable by any person
(the "tax settlement date") shall be determined as follows:
( a ) in the case of a person to whom article 12 of the Act
applies and who makes an election for the relative year
of assessment under and in accordance with that
section, and subject to the provisions of article
44(2B)( a ) of the Act, the tax settlement date shall be
the last day of the month following that during which a
notice in writing by the Commissioner requesting the
payment of the relative tax is served on that person or
such later date as may be specified in that notice:
Provided that the tax settlement date in the case
of any such person shall in no case be earlier than the
tax return date for the relative year as determined
under paragraph ( b )(ii) or paragraph ( c )(ii) of
regulation 2; and
( b ) in any other case, the tax settlement date shall be the
date falling on the tax return date applicable to that
person for the relative year as determined under
regulation 2.
Refund date. 6. For the purpose of article 48(2A) of the Act, and subject to
the provisions of subarticle (2B) of that article, any tax determined
as repayable to a person under subarticle (1) or (2) of that article
shall become due, as the case may be, on a date (hereinafter in this
regulation referred to as "the refund date") determined as follows:
Cap. 123.
( a ) in the case of a person to whom article 11(2) of the
Income Tax Act applies:
(i) with respect to tax repayable for the year of
assessment 1999 the refund date shall be the
first of April 2000;
(ii) with respect to the tax repayable for the year of
assessment 2000 or any subsequent year of
assessment the refund date shall be the last day
of the sixth month following the tax return date
applicable to that person for the relative year as
determined under regulation 2; and
( b ) in the case of any other person:
(i) with respect to tax repayable for the year of
assessment 1999 the refund date shall be the
first of March 2000;
(ii) with respect to tax repayable for the year of
assessment 2000 or any subsequent year of
INCOME TAX (STATUTORY DATES) [ S.L.372.16 3
assessment the refund date shall be the first of
January of the year immediately following the
respective year of assessment.
