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(g) Salaries, Wages, Commissions and Other Remuneration for Services

52. The recipient of any of these items of income will be taxable if he is in N.E.I. for more than three months, the liability extending to what he has earned since the beginning of that period. Under the Income-Tax Ordinance, this liability arises from the fact of carrying on a professional activity within N.E.I. for more than three months. In practice, a foreign company would be taxable under this head, only if the remuneration were received for services rendered by an establishment within N.E.I. The maintenance of an employee in the country for more than three months might be construed to constitute an establishment. Employers established in N.E.I. must file an information return of amounts paid to employees. If the employee receives more than 1,200 florins, he also must file a return.

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