Passenger Tax Amendment (No. 2) Act 1996

Link to law: http://www.bermudalaws.bm/Laws/Annual%20Laws/1996/Acts/Passenger%20Tax%20Amendment%20%28No.%202%29%20Act%201996.pdf

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Passenger Tax Amendment (No. 2) Act 1996
The Laws of Bermuda
Annual Volume of Public Acts 1996 : 20

1

97

BERMUDA
1996 : 20

PASSENGER TAX AMENDMENT (NO. 2) ACT 1996

[Date of Assent 12 July 1996]

[Operative Date 1 October 1996]

WHEREAS it is expedient further to amend the Passenger Tax
Act 1972:

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 Passenger Tax Amendment (No. 2)
Act 1996.

Amendment of s 1 of Act No 92 of 1972
2 Section 1 of the Passenger Tax Act 1972 ("the Act") is amended
by inserting in each of subsections (4) and (5)—

(a) the words "on or before the date of departure" next after
the word "collected"; and

PASSENGER TAX AMENDMENT (NO. 2) ACT 1996

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(b) the word "forthwith" next after the expression
"Accountant-General".

Amendment of s 2 of Act
3 Section 2(1) of the Act is amended by deleting paragraph (g).

Amendment of s 3 of Act
4 Section 3 of the Act is amended—

(a) by deleting the words "within two days after the date of
departure," from subsection (1); and

(b) by adding the following subsection to the section—

"(1A) A return under subsection (1) shall—

(a) where falling to be made by the owner, operator
or agent of a ship, be made within two days after
the date of departure of the ship;

(b) where falling to be made by the owner, operator
or agent of an aircraft,—

(i) be made not later than the fifteenth day
of each month; and

(ii) relate to those passengers who departed
from Bermuda in the next preceding
month.".

Repeal and replacement of s 4A of Act
5 Section 4A of the Act is repealed and the following section is
substituted—

"Refund of tax in certain cases
4A (1) A person is entitled to a refund of tax if he makes a
claim to the refund in writing to the Accountant-General and
fulfils the requirements specified in subsection (2).

(2) The abovementioned requirements are that he must
satisfy the Accountant-General as follows—

(a) that he is an exempted person; and

(b) that tax was paid in respect of him under
subsection (4) or (5) of section 1, or under
section 3, as the case may be, by the person

The Laws of Bermuda
Annual Volume of Public Acts 1996 : 20

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required by those provisions to pay the tax or its
equivalent; and

(c) that his claim is made on or before the expiry of
90 days next following the date of his departure,
or, as the case may be, arrival, in question.

(3) The expression "exempted person" in paragraph (a)
of subsection (2) means a person exempted from tax by section
2.".

Refund of cost of tax vouchers
6 Where after the commencement of this Act the operator of an
enterprise retains a tax voucher which he purchased for the purpose of
complying with his duty under section 4A of the Act (as in force before
the commencement of this Act), he is entitled to a refund of the face
value of the voucher if he—

(a) on or before 31 March 1997 makes a claim to the refund
in writing to the Accountant-General; and

(b) attaches the tax voucher to his claim.

Commencement
7 This Act comes into operation on 1 October 1996.

Transitional
8 The Passenger Tax Amendment Act 1996 ("the No 1 Amendment
Act") applies in relation to this Act, and the amendments made by this
Act to the Act, in the following manner—

(a) if the No 1 Amendment Act is brought into operation
before 1 October 1996, then all references in this Act
and in the Act (as amended by this Act) to the
Accountant-General are altered so as to be references to
the Tax Commissioner on and after 1 October 1996;

(b) if the No 1 Amendment Act is brought into operation on
or after 1 October 1996, then all references in this Act
and in the Act (as amended by this Act) to the
Accountant-General are altered so as to be references to
the Tax Commissioner on and after the date on which
the No 1 Amendment Act is brought into operation;

(c) section 4 of the No 1 Amendment Act has effect in both
of the cases mentioned in paragraphs (a) and (b) mutatis

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mutandis for the purpose of securing that, after the
transfer of functions from the Accountant-General to the
Tax Commissioner, the rights and obligations of any
person (including the Accountant-General) are enjoyed
by or against the Tax Commissioner instead of the
Accountant-General.