210 Returns of income: genera. vended by Act 21/se 182 INCOME TAX ACT credit for any tax payable under the laws of the other country which such income was charged to tax shall be int ‘manner provided in section 73, and set off against the t charged under this Act. @) Where any assessment is made to give effect to the pr visions of this section, it shall be subject to the limits as to ti Provided by section 9 73-=(0) The credit to be st of in repect of tox payable another country on the income referred to in section 72 (2) shi be the lesser of — (@ the tax payable in the other country; or (©) the tax charged under this Act, on such amount. (2) Where liability to tax in Dominica arises in respe ‘of income which is received in this country, for the purpose calculating the tax charged under this Act, the amount oft! assessable income charged to tax in the other country shall | taken to be the of the amount remitted to this count and the amount of tax payable thereon in the other country. @) Inthis section — “the tax payable in the other country” means the amo payable, either directly or by deduction, for which the reside person was personally liable and actually pad in that other countr an ‘the tax charged under this Act” in relation to any ye: of assessment means that proportion of such tax which the assessab ‘income charged to tax in the other country bears to the tot assessable income for that year of assessment, but where the portions greater than the tax actually paid the tax charged shall limited to the amount actually paid. PART IX RETURNS AND INFORMATION ‘74.—(1) Subject to section 86, every person liable to furnis 4 return of income in respect of any year of assessment, eitht Personally or in a representative capacity, shall fuish a reur in such form as may be approved by the Comptroller on or befo ‘the ist March in-the-year-of-assesoment and such return shall - (© be sped by him or by an agent authorised to sig1982 INCUME 100, eee (®) contain a calculation of the chargeable income, if > Soy, disclosed therein (©) contain calculation of tax payable; and (a) contain an address for service of notices. (@ For the purposes of this section “every person liable to furnish a return of income” includes — (@ every person liable to pay tax under this Act; (© every partnership; Co every person who for that yest oF 8 previous © Sear of assessment has made loss in respect of Youth he may be entitled to claim a dedaction for the year of assessment or any subsequent year of assessment ; (@ subject to subsection (5), every person who derives {nny income from any source specified in section 33; jjecapective of the amount of such income; and (© every person who derives any income which would $e°Chdtged to tax under this Act save for the pro- eons of sections 26 to 31 or any other enactment vison has exempted such income from the charge to {ax fora limited period of time. {g) The Comptroller shall give general notice in such manner as he Seems bt of the obligations imposed by this section and 38 His any such notice specify the place at which return forms may be obtained. (& Notwithstanding subsection (3), the Comptroller. may cause forms to be delivered by hand or by post to any person Gas eto do $0, or the non-receipt by any person of e return Dut faimal in no, way relieve any person liable to furnish a return form shat from his obligation to comply with subsection (1). (6) Notwithstanding subsection 2) — (@ a resident individual, whose income corues entirely fed employment and does not exceed three thousand dollar during the basis period for year of assessment; and (6 a nonresident person, whose income accrued from aousees situated in Dominica consists only of income fo which the provisions of section 65 apply, fageo ack Acessation of income during the basis period for any year of abiesement Returas of income: ‘whefe no return Iutaished. Furtber return or information, ‘production of ook and sving of evidence to Comptrtie. ee shall be relieved of the obligation of furnishing a return of in, under subsection (I), ‘78.—Where it appears to the Comptroller that — (@ 2 person may leave Dominica during the basis pe for any year of assessment or shortly after its e and that the absence from Dominica of such pe unlikely to be temporary only; (©) in the case of any other person, it is expedien oso, the, Comptroller may, subject to Section 109 at any time serve uw ‘such person a notice in writing requiring him to furnish ‘wi Such time as may be specified in the notice a return of income ‘ny year of assessment. 76-~(U) Where it appears to the Comptroller that any per is or may be Hable to farish' return of Socom fanny eet Assessment and has not done so, the Comptroller may. subject Section 109, by notice in writing, require such person to face & return of income within such time ax may be specified in Rotice, not being less than seven days from the date of service such notice, @) Nothing in this section shall be construed as extendi time limits provided by section 74 forthe furnishing of aay ret of income, 77) For the purposes of the administration or the enfor rent ofthis Act including the obuaning of ot See Fespect of the income of any person who itor may beige on the Comptroller may; by notice in writing, require tet ctor ( to furnish to the Comptroller at such time asm: be specified in such notice such further return: income, statement of assets and liabilities or oth, information as may be required by him; ©) to produce, at such time and place as may be spec fied in such notice, for examination by the Comptrol. or for retention by him for such period as may E Teasonable for their examination, any accounts, book of account, statement of assets and liabilities or othe its which the Comptroller may conside1982 INCOME TAX. ACEaT ——_— (& if it begins to carry on business after the commence- ‘ment of this Act, within one month after the com- ‘mencement of business. (4) Every: partnership shall within: the period. specified in subsection (3) appoint an address for service of notice: (5) Every change of precedent partner or agent of the part- nership or of address for service of notices shall be natified. to the Comptroller within fifteen days of such change. (6) The precedent, partner or agent, asthe case may be, shall be answerable for the doing of all such things as are required ‘under this Act to be done by the partnership of which he is the representative and incase of default he shall be liable to the same penalties. (7) Everything done by the precedent partner or the agent, as the case may be, which he is required to do in his representative capacity shall Be deemed to have bean done by the partnerships and any notice given to or request made upon: the: precedent pariner or the agent shall be deemed to have been given to or made ‘uponithe partnership: 84,—Every return, statement or form purporting to be furnished under this Act by of on behalf of any person shal forall purposes fof this Act be deemed to have been furnished by that person or ‘with his authority, as the case may be, unlessthe contrary is proved, fd any person sgnng sich run, satement form shall be deemed to be cognisant of all matters contained therein. 85.—Any return required to be furnished under this Act shall be delivered by hand or porto the adress ‘specified in the relevant form. 86.—Where, under this Act, any return is required to be fur- ished by any person within a specified period, the Comptroller may, by notice in writing served on such person, extend the period ‘within which such return is to be furnished. PARE X ASSESSMENT OF TAX 87.—(1) Subject to section 91, the Comptroller (@) shall make an assessment of the chargeable income of, andthe tax payable by every person chargeable time for furnishinn‘Additional assesaments. Reduced ~ aes ae aun ee (®) may make an assessment on any person where the is no chargeable income but there is an entitleme toarefund of tax. (2) Where a person has furnished a return of income t Comptroller may accept such retum and make an assessment accordance therewith. be (a) 1982 INCOME TAX ACT 37 by the due date he-shall be liable to a penalty equal to ten percent the amount of such tax. 122,—(1), Where. any person who is required by this Act to deduct tax from the income of, or payments to some other person under section 61, 63, 64, 65 or 67, fails to deduct or to account to the Comptroller for any-tax so deducted, he shall be liable to a penalty of ten percent of the tax which should have been deducted Or for which he has failed to account, @) The penalty imposed by this section is in addition to any interest payable under section 106 and any personal liability ‘which might exist in relation to such tax, 123.—Where any person fails within the specified tim e to comply with @ notice issued under section 77 (1) requiring him to — (@ furnish returns or information under paragraph (a); © produce books of accounts or documents under para- gaph @); or (© attend the Comptroller for examination under para- ‘graph (c), of that section, whether in relation to himself or any other person hae shall be liable to a penalty not exceeding five hundred dollars. 124.—Where any penalty is contemplated under section 123, prior to the imposition thereof, the Comptroler shall notify the ‘Person concerned — (@ as to the. nature of the breach of the Act which hhas occurred, and @) as to the amount of penalty which it is proposed toimpose, and shall afford that person the opportunity of being heard thereon within such period as may be speed inthe notice, DIVISION Il — CRIMINAL PROCEEDINGS 125.—(1) Subject to the powers of the Director of Public Prosecutions under the Constitution no criminal proceedings in respect of any offence under this Act shal be commenced except with the sanction ofthe Comptroliez. (2) Criminal proceedings under this Act shall be commenced inthe name ofthe Comptrollt {rere enamel