SW1.9.1ÌýÌýÌýÌý Income tax
Everyone over the age of eighteen is assessable to tax.
The head of the household is assessed to tax on all income including the Income of spouses and minor children. However, earned income of a minor is separately assessed.
Married couples complete a joint tax return, which both spouses must sign.
Once a return is filed, the taxpayer will receive a final assessment and will be required to pay tax due, usually within 30 days. Instalments may be calculated based on the final assessment.
A subsequent ordinary assessment is only made, when
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Web page updated on 17 Mar 2025 13:47