This service is applicable to the proprietor of a Self-Drive Motor Vehicle Rental business. Every proprietor of Self-Drive Motor Vehicle business shall register with the Inland Revenue Department within thirty (30) days of commencement of operation.
The Payroll Taxes (Act), 2004 provides for a tax to be levied on employers including self-employed persons in respect of actual or notional remuneration. Remuneration for the purpose of the Act includes wages, salary, leave pay, bonus, gratuity, fees, allowances, money paid under a profit-sharing scheme, severance pay, housing and other benefits in kind.
This service pertains to the proprietor or manager of any hotel, house, apartment, cottage, villa or similar facility that is ordinarily used for providing board and lodging or lodging only for a consideration. Every proprietor of accommodation shall register with the Inland Revenue Department within thirty (30 days) of commencement of operation.