S.L. 372.16 Art. 2Tax return date. Cap. 372. Cap. 123. Cap. 123.

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 -

(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 -

(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.