Legal & Technical

Tax Guidelines explain the Office of the Commissioner for Revenue's interpretation of legislation and the way the Department applies the law in practice. The Commissioner of Revenue is empowered by law to issue such guidelines, explanations or instructions.

Clarifications are also issued by the Office of the Commissioner for Revenue from time to time to provide some brief explanation which is considered necessary, often in the light of queries received.

FAQs are an interactive format whereby answers are provided to common questions on a number of topics which tend to be of general interest.