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A self-assessment system, patterned on the Canadian tax system, was introduced in 1968 when the British model was revamped and the 1968-51 Income Tax Act, Cap 73 and the Income Tax Regulations, 1969 took effect.

Under this system resident individuals and companies are required to calculate their taxable income, tax liability and prepayments and pay the tax due at specified times.

Use the links on the right to explore this section for more information.