Bermuda Consolidated Legislation

 

BERMUDA STATUTORY INSTRUMENT

EMPLOYMENT TAX REGULATIONS 1973

[made under section 51 of the Employment Tax Act 1973 [title 14 item 36] and brought into operation on 12 May 1973]

ARRANGEMENT OF REGULATIONS

1 Interpretation

2 Forms

3 Employment tax number

4 In Form E3 certain self-employed persons to be treated as employees

5 Valuation of meals

SCHEDULE
Forms
[omitted]

Interpretation

1 In these Regulations, unless the context otherwise requires—

"the Act" means the Employment Tax Act 1973 [title 14 item 36];

"appeal" means appeal to the Tribunal under Part VII of the Act;

"Form" means a form prescribed in the Schedule;

"self-employed person" means an individual to whom section 9 of the Act applies;

"Tribunal" means the Tax Appeal Tribunal.

Forms

2 (1) The forms set out In the Schedule shall be used for the purposes of the Act and these Regulations with such variations as the circumstances of the case may require.

(2) The following are the forms set out in the Schedule—

(a) Form E1, being the form of application for registration under section 15 of the Act;

(b) Form E2, being the form of application for registration under section 15 of the Act by the proprietor of a mo tortaxi business with no employees other than taxi drivers;

(c) Form E3, being the form of return to be furnished for the purposes of section 16(1) of the Act;

(d) Form E4, being the form of application to the Commis sioner for him to exercise his powers under section 17(1) of the Act;

(e) Form E5, being the form of annual return to be fur nished in accordance with section 17(1) of the Act by the proprietor of a motor-taxi business with no employees other than taxi drivers;

(f) Form E8, being the form of annual return to be furnished in accordance with section 17(1) of the Act by all persons other than the persons mentioned in subparagraph (e).

(3) Application shall only be made in Form E2 by a person able to make the declaration prescribed therein.

(4) The proprietor of a motor-taxi business with no employees other than taxi-drivers shall not furnish a return in accordance with section 17(1) of the Act in Form E5 unless he is able to make the decla ration prescribed in that Form, and if he is not so able he shall furnish such return in Form E8.

(5) Form E4 shall be accompanied by—

(a) [omitted]

(b) a return as near as may be in Form E3 relating to the fi nancial year prior to the application;

(c) such other information as the Commissioner may re quire.

Employment tax number

3 Upon registering a person under section 15 of the Act the Com missioner shall assign to that person a number, to be termed his em ployment tax number, and any return or other document to be
furnished by such person to the Commissioner under the Act shall have such number endorsed upon it by that person.

In Form E3 certain self-employed persons to be treated as employ ees

4 (1) This regulation shall apply where a return is submitted in Form E3 on behalf of a taxpayer who is a body corporate.

(2) For the purposes of Form E3 (other than paragraph 6 thereof) a person to whom section 9 of the Act applies who is remuner ated for his services to the taxpayer by means of a salary or wages but who is such a person by reason only of owning or controlling (directly or indirectly) not more than five per centum of the shares in the taxpayer to which voting rights are attached shall be regarded as an employee until and unless the Commissioner otherwise directs.

Valuation of meals

5 (1) The value of meals supplied by an employer to his employee shall, for the purposes of section 8(e) of the Act, be assessed by the Commissioner.

(2) Until the Commissioner, in the exercise of his powers under sub-regulation (1) in any particular case determines otherwise, meals shall, for the purposes of the said section 8(e) be valued as follows—

(a) lunch, dinner or any other principal meal: $2.00;

(b) breakfast or other light meal: $1.00.

SCHEDULE

FORMS

[omitted]