The following persons are required to submit tax returns:

  • Companies and Unincorporated Associations whether or not their profits are exempt from Tax.
  • Partnerships, Trusts, Joint Ventures.
  • Individuals in receipt of income from trade, business or practice of any profession or vocation from any source other than emoluments.
  • Self–employed individuals every year in which he has business activity, whether or not he generates a profit or loss.

If you are an individual in receipt of Emolument Income or a Pension ONLY, you are not required to submit a return.