The law requires, that in respect of each year, every individual who:

  • Is liable to pay tax or
  • perates a business or
  • Earns more than fourteen thousand dollars (14,000.00) per year from employment or

Earns less than fourteen thousand dollars (14,000.00) per year from employment, but earns additional income in Excessof five hundred dollars ($500.00) per year from sources other than the main employment must, by 31st March of the following year.


Where you do not pay tax liability in full and do not make an arrangement to pay,

The following legal actions could be taken against you:

  • any tax unpaid may be sued for and recovered in the court
  • a warrant, having the same effect as a civil judgement given by a court, could be filed allowing the Enforcement Officer to proceed to levy on your property.

Before formal action is taken, we would have contacted you on several occasions giving you ample opportunity to pay the balance in full or to make acceptable arrangements.Once a garnishee is issued or other legal action has begun, the action will not normally be withdrawn unless you settle the debt by paying the balance in full.When a garnishee is issue in respect of your tax liability, you will be notified of that fact.

Contact Information

Director General Finance & Planning
Mr. Edmond Jackson
Telephone:(784) 457-1343
(784) 456-1111 Ext: 3507
Fax: (784) 457-2943