CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
(5) Any person liable to furnish a return of income in respect of any
year of income who fails, neglects or refuses to do so is guilty of an
offence.
88 (6) Any person who fails, neglects or refuses to furnish a return of income
for the year of income 1987 and subsequent years after six months from
the time required to file the return, shall thereafter in addition to any other
penalty provided in this Act, unless the Board otherwise directs, be liable
to a penalty of one hundred dollars for every six months or part thereof
during which such failure, neglect or refusal continues. Act No.11 of 1988
Finance Act 2 of 2002§
89 (7) Any person who has not furnished a return of income for any year of
income preceding the year of income 1987 and fails, neglects or refuses to
furnish any such return on or before 31st October 1988 shall in addition to
any other penalty provided in the Act, be liable to a penalty of one
hundred dollars in respect of any such return for every six months or part
thereof during which such failure, neglect or refusal continues.
76A. (1) Notwithstanding any other law, any person who makes an
application to or is issued any permission, licence, authority or any such
other document by any -
Board of Inland Revenue file number
Act No.17 of 1985
(a) Government Department;
(b) Public Authority including a local authority;
(c) Public Corporation or other State Agency; or
(d) the Central Bank,
may be required to furnish the person processing the application or issuing
the document with his Board of Inland Revenue file number (hereinafter
referred to as "the B.I.R. file number").
(2) Where any person referred to in subsection (1) fails to furnish the
B.I.R. file number when required to do so, the Central Bank or Public
Agency referred to in subsection (1) shall not process the application or issue
the document.
88 BIR Note: Effective 1st January 1988
89 BIR Note: Effective 1st January 1988
** Effective 1st January 2001
§Effective 1 st January 2003
BIR Mac Edition 91/01 Page 96