The following persons are required to submit tax returns:
- Companies and Unincorporated Associations whether or not their profits are exempt from Tax.
- Partnerships, Trusts, Joint Ventures.
- Individuals in receipt of income from trade, business or practice of any profession or vocation from any source other than emoluments.
- Self–employed individuals every year in which he has business activity, whether or not he generates a profit or loss.
If you are an individual in receipt of Emolument Income or a Pension ONLY, you are not required to submit a return.