Every tax payer has a civic responsibility to file his/her tax return under the self-assessment system currently existing. This stipulation is a must under the following conditions:
- Where the taxpayer only source of taxable income is from employment and is above the existing threshold
- Where the taxpayer is in business and such business income is not exempt under the tax act
The Comptroller is required to provide the prescribed form for producing the required tax returns and to facilitate the process of filing tax returns, the Comptroller forwards the prescribed forms to registered taxpayers. Where a taxpayer does not receive a form from the Revenue, it is his or her responsibility to obtain one from the tax office.
By not receiving a Tax return through the mail or by delivery, does not relieve the taxpayer from his/her responsibility of complying with the filing requirements of the tax laws