Part·time work (Forms of St!lf-employed) Rules, 1996

L.N. 186 or 1996

INCOME TAX MANAGEMENT ACf

(ACT NO. xvm OF 1994)

INCOME TAX ACT

(CAP. 123)

Part·time work (Forms of St!lf-employed) Rules, 1996

IN exercise of the powers conferred by sections 42 and 57 of the

Income Tax Management Act, 1994, and section 90A of the Income

Tax Act, the Minister of Finance has made the following rules:-

I . (I) These rules may be cited as the Pan-time Work (Forms

by Self-employed) Rules,I996.

(2) These rules shall be deemed to have come into force in

respect of the basis year which commenced on the 1st January, 1996

and of subsequent years.

(Rule 2)

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The statement of accounts indicating the taxable net profits

for the relevant year which shall accompany a payment to be made by a

self-employed person. which shall be given by an individual in terms

of subparagraph (iii) of paragraph (a) of subsection (3A) of section 42

of the Income Tax Management Act, 1994 shall be according to the

form T A22 in the Schedule to these rules.

For the purposes of rule 2 of these rules, the term "self·

employed" means a person who is perfonning part-time work in terms

of subsection (I ) of section 90A of the Income Tax Act and whose

gains or profits from such trade, business, profession or vocation fall

under the provisions of paragraph (a) of subsection (I) of section 4 of

the Income Tax Act.