Miscellaneous Taxes Amendment Act 1995

Link to law: http://www.bermudalaws.bm/Laws/Annual%20Laws/1995/Acts/Miscellaneous%20Taxes%20Amendment%20Act%201995.pdf

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Miscellaneous Taxes Amendment Act 1995
The Laws of Bermuda
Annual Volume of Public Acts 1995 : 8

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BERMUDA
1995 : 8

MISCELLANEOUS TAXES AMENDMENT ACT 1995

[Date of Assent 22 March 1995]

[Operative Date 1 April 1995]

WHEREAS it is expedient to amend the Miscellaneous Taxes Act
1976 and to make connected provision:

Be it enacted by The Queen's Most Excellent Majesty, by and
with the advice and consent of the Senate and the House of Assembly of
Bermuda, and by the authority of the same, as follows:

Short title
1 This Act may be cited as the Miscellaneous Taxes Amendment
Act 1995.

Insertion of new Part in Act
2 There is inserted in the Miscellaneous Taxes Act 1976 ("the Act")
next after Part VI C the following new Part—

MISCELLANEOUS TAXES AMENDMENT ACT 1995

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"PART VI D

PROFESSION REGISTRATION TAX

Profession registration tax
39N (1) Subject to this Act, there shall in every tax period
be charged—

(a) on every professional body; and

(b) on every registered real estate agent and every
registered real estate salesman,

a tax to be known as profession registration tax.

(2) The rates of profession registration tax are—

(a) in the case of a real estate agent or a real estate
salesman, the sum of $500 specified in
subsection (2) of section 39O;

(b) otherwise, the rates prescribed.

Payment of profession registration tax
39O (1) Subject to this section, every professional body
shall, on or before the due date in every year, pay to the
Commissioner the amount of the tax due, that is to say, the
amount prescribed in relation to each of the relevant
professionals that were registered on the 31 December next
preceding the due date.

(2) Subject to this section, every real estate agent, and
every real estate salesman, who was registered on 30 September
in any year shall pay to the Commissioner, on or before the due
date next following, the sum of $500.

(3) Profession registration tax is not payable in relation
to a professional, or by a real estate salesman, on a due date if
on that date he had been qualified for less than three years.

(4) Subject to subsection (5), "qualified" in subsection
(3) means qualified to be registered, except that for that purpose
any statutory provision requiring the serving of a pupillage in, or
the fulfilment of some other connexion with, Bermuda as a
precondition to being registered shall be ignored.

(5) If any issue arises whether a person was qualified,
or when a person became qualified, for the purposes of

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subsection (3), that issue shall be determined by the
Commissioner; and his determination shall be final and not
subject to any appeal.

Interpretation
39P For the purposes of this Part—

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"the due date" means 31 January;

"prescribed" means prescribed in the Rates Act;

"professional" means a person in a profession or calling
specified in the first column of the Table below, being
a profession or calling—

(a) regulated by the Act specified opposite to that
profession or calling in the second column of
that Table ("the relevant professional Act"); and

(b) subject to the oversight of the body specified
opposite to that profession or calling and that
Act in the third column of that Table (the
"professional body")—

TABLE

Profession or
Calling

Act Professional
Body

Medical
Practitioner

Medical
Practitioners Act
1950

The Bermuda
Medical
Council

Accountant
(C.A., C.P.A.)

Institute of
Chartered
Accountants of
Bermuda Act 1973

The Institute of
Chartered
Accountants of
Bermuda

Architect Architects
Registration Act
1969

The Architects
Registration
Council

Barrister and
Attorney

Bermuda Bar Act
1974

The Bermuda
Bar Association

Dental
Practitioner

Dental
Practitioners Act
1950

The Bermuda
Dental Board

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Engineer Professional
Engineers
Registration Act
1972

The
Professional
Engineers
Registration
Council

Accountant
(C.G.A.)

Certified General
Accountants
Association of
Bermuda Act 1994

The Certified
General
Accounts
Association of
Bermuda

Optometrist Optometrists and
Opticians Act
1973

The
Optometrists
and Opticians
Council

Optician Optometrists and
Opticians Act
1973

The
Optometrists
and Opticians
Council

Pharmacist Pharmacy and
Poisons Act 1979

The Pharmacy
Council

Dental
Hygienist

Dental
Practitioners Act
1950

The Bermuda
Dental Board

Dental
Technician

Dental
Practitioners Act
1950

The Bermuda
Dental Board

Chiropodist Professions
Supplementary to
Medicine Act 1973

The Council for
the Professions
Supplementary
to Medicine

Dietician Professions
Supplementary to
Medicine Act 1973

The Council for
the Professions
Supplementary
to Medicine

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Medical
Laboratory
Technician

Professions
Supplementary to
Medicine Act 1973

The Council for
the Professions
Supplementary
to Medicine

Nurse Nurses Act 1969 The Bermuda
Nursing
Council

Occupational
Therapist

Professions
Supplementary to
Medicine Act 1973

The Council for
the Professions
Supplementary
to Medicine

Physiotherapist Professions
Supplementary to
Medicine Act 1973

The Council for
the Professions
Supplementary
to Medicine

Radiographer Professions
Supplementary to
Medicine Act 1973

The Council for
the Professions
Supplementary
to Medicine

Speech
Therapist

Professions
Supplementary to
Medicine Act 1973

The Council for
the Professions
Supplementary
to Medicine

"professional body" has the meaning assigned to it in
paragraph (b) of the definition of "professional";

"registered"—

(a) in relation to a barrister and attorney, means
one with a valid practising certificate under the
Bermuda Bar Act 1974;

(b) in relation to a real estate agent or a real estate
salesman, means one licensed under the Real
Estate Agents Licensing Act 1976;

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(c) in relation to a person in any other profession or
calling subject to taxation under this Act, means
that his name is entered in the register
maintained under, or that he holds a valid
licence under, the relevant professional Act in
relation to that profession or calling;

"relevant professional", in relation to a professional body,
means a professional shown opposite that
professional body in the above Table;

"tax period" means each year;

"year" means calendar year.

Responsibility for collection of profession registration tax
39Q The Tax Commissioner shall be responsible for the
collection of profession registration tax.".

Consequential amendment of other Acts
3 Consequentially on section 2, the Acts specified in the Schedule
to this Act are amended in the manner respectively there specified in
relation to those Acts.

Commencement
4 This Act comes into operation on 1 April 1995.

SCHEDULE (Section 3)

A The Taxes Management Act 1976

Add at the end of the First Schedule—

"Profession Registration Tax".

B The Miscellaneous Taxes (Rates) Act 1980

Insert next after section 13 the following—

"Rates of profession registration tax
13A The Table below specifies the rates prescribed for the
purpose of section 39N(2)(b)—

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TABLE

Professional Rate

Medical Practitioner $2,500

Accountant
(C.A., C.P.A.)

$2,000

Architect $2,000

Barrister and Attorney $2,000

Dental Practitioner $2,000

Engineer $2,000

Accountant
(C.G.A.)

$1,000

Optometrist $1,000

Optician $1,000

Pharmacist $1,000

Dental Hygienist $50

Dental Technician $50

Chiropodist $50

Dietician $50

Medical Laboratory Technician $50

Nurse $50

Occupational Therapist $50

Physiotherapist $50

Radiographer $50

Speech Therapist $50".

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