Taxes Management (Passenger Cabin Tax Prescribed Forms) Regulations 2000

Link to law: http://www.bermudalaws.bm/Laws/Annual%20Laws/2000/Statutory%20Instruments/Taxes%20Management%20%28Passenger%20Cabin%20Tax%20Prescribed%20Forms%29%20Regulations%202000.pdf

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Taxes Management (Passenger Cabin Tax Prescribed Forms) Regulations 2000
TAXES MANAGEMENT (PASSENGER CABIN TAX PRESCRIBED
FORMS) REGULATIONS 2000

1

BR 27/2000

TAXES MANAGEMENT ACT 1976

THE TAXES MANAGEMENT (PASSENGER CABIN TAX
PRESCRIBED FORMS) REGULATIONS 2000

In exercise of the powers conferred on the Minister of Finance by
section 50 of the Taxes Management Act 1976, the following regulations
are hereby made:—

Citation
1 These Regulations may be cited as the Taxes Management
(Passenger Cabin Tax Prescribed Forms) Regulations 2000.

Prescription of forms for passenger cabin tax
2 The following forms set out in the Schedule are prescribed for
the purposes of passenger cabin tax—

(a) form PCT1, being the form of application for registration
under section 6 of the Taxes Management Act 1976 in
respect of passenger cabin tax; and

(b) form PCT2, being the form of return to be furnished for
the purposes of section 7 of that Act in respect of
passenger cabin tax.

TAXES MANAGEMENT (PASSENGER CABIN TAX PRESCRIBED
FORMS) REGULATIONS 2000

2

SCHEDULE

Form PCT1

GOVERNMENT OF BERMUDA

TAXES MANAGEMENT ACT 1976 - SECTION 6

PASSENGER CABIN TAX

APPLICATION TO REGISTER FOR TAX

ACCOUNT NUMBER|

1. NAME OF OWNER: ------------------------------------------------------------

BUSINESS ADDRESS: --------------------------------------------------------

TELEPHONE/FAX NUMBER: ------------------------------------------------

MAILING ADDRESS: ----------------------------------------------------------

2. NAME OF OPERATOR:--------------------------------------------------------

BUSINESS ADDRESS: --------------------------------------------------------

TELEPHONE/FAX NUMBER: ------------------------------------------------

MAILING ADDRESS: ----------------------------------------------------------

3. NAME OF AGENT:-------------------------------------------------------------

BUSINESS ADDRESS: --------------------------------------------------------

TELEPHONE/FAX NUMBER: ------------------------------------------------

MAILING ADDRESS: ----------------------------------------------------------

4. NAME OF PASSENGER SHIP(S): --------------------------------------------

------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------

I HEREBY DECLARE THE FOREGOING TO BE TRUE TO THE BEST OF
MY KNOWLEDGE.

TAXES MANAGEMENT (PASSENGER CABIN TAX PRESCRIBED
FORMS) REGULATIONS 2000

3

SIGNED ................................................. DATE.....................................
OWNER

Form PCT2

GOVERNMENT OF BERMUDA

TAXES MANAGEMENT ACT 1976 - SECTION 7

PASSENGER CABIN TAX RETURN

ACCOUNT NUMBER|

RETURN FOR THE PERIOD:--------------------------------------------- 20/ ----

1. NAME OF PASSENGER SHIP------------------------------------------------

2. NAME OF OWNER, OPERATOR OR AGENT: ------------------------------

3. BUSINESS ADDRESS: --------------------------------------------------------

4. TELEPHONE NUMBER:-------------------------------------------------------

5. DATE OF ARRIVAL: ---------------- DATE OF DEPARTURE: ------------

6. TAX CALCULATION:

NUMBER OF
PASSENGER

CABINS

NUMBER OF
NIGHTS

TOTAL CABIN
NIGHTS

TAX RATE* TAX PAYABLE

TOTAL PASSENGER CABIN TAX PAYABLE

Signed.................................................... Date ....................................
Owner, operator, agent

Note: Payment should be submitted to the Tax Commissioner within 7
days of departure of a ship.

TAXES MANAGEMENT (PASSENGER CABIN TAX PRESCRIBED
FORMS) REGULATIONS 2000

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* Tax Rate: FOR OFFICIAL USE
ONLY

Rate per passenger cabin per night is:

$12.00 - May 1 to Aug 31
$ 8.00 - Sept 1 to Oct 31

Nil - Nov 1 to April 30 (except for passenger
ships listed in Schedule 2 to the Miscellaneous
Taxes Rates Act = $8.00)

Made this 27th day of March, 2000

Minister of Finance