F.A.Q.

Yes, a taxpayer can request in writing for changes to be made to the Tax return after it is filed.

An extension of time for filing a return does not relieve one from the obligation to pay taxes due and therefore outstanding taxes will attract a late payment penalty of 10% of the outstanding tax due. Interest will also accrue on the outstanding balance.

You may apply to the Comptroller in writing, requesting an extension of time for filing, stating the reason for the request and the intended filing date. It must be noted however that an extension of time must be requested prior to the due date. The department would be grateful if these requests are made at least one month before the due date.

Where the tax fails to file the tax return by the extended time, the time granted becomes null and void; and the original due date for filing is now applicable.

Where one is employed with more than one employer there is always the tendency of each employer to apply the tax in accordance with the prescribe tax tables provided by the Inland Revenue Division. In these cases the individual is at the time enjoying the resident allowance of 0% more than once and is very likely to owe tax when completing the tax return since only one allowance will be allowed. The tax table is designed to allow for only one resident allowance per individual.

It is the responsibility of individuals with more than one employer to contact the Inland Revenue Division for determining how much tax should be deducted from each employment.

Any income from a source in Dominica is subject to be taxed in accordance to the income tax act.

Incase of business income it will be taxed as Corporation Tax or personal income tax.

In the case of income from the rental of movable & immovable properties, management services, independent personal services, etc; these will be taxed as withholding tax.

Every resident individual whose income is solely from employment and exceeds $30,000.00 annually. 

Every individual whether resident or non- resident engaged in business activities in Dominica, irrespective of the profits or loss. In the case on Non-resident individuals they are not entitled to the resident allowance. Individuals in this case include taxi and mini-bus owners or drivers, doctors, mechanics, shopkeepers, vendors, lawyers, shop owners, contractors etc.

Every Corporation or partnership, whether or not a profit is made.

There is no exception for Corporations, partnerships and individuals to whom exemption of Tax has been granted under the Fiscal Incentive Act or otherwise.

Where the business activity of the taxpayer; whether corporation, partnership or individual is solely from a source that is exempt from tax under section 25 of the Income tax act chap 67:01, the Tax payer is not required to file Income Tax return.