INCOME TAX ACT 1967 (ACT 53)
PART IV - PERSONS CHARGEABLE




Section 76. Rulers and Ruling Chiefs.


(1) The income of a Ruler or Ruling Chief shall be assessable and chargeable to tax in the name of the person nominated by the Ruler or Ruling Chief for the purposes of this Act as the person executing the function of administrator of the private property of the Ruler or Ruling Chief:

Provided that where no such nomination has been made by a Ruler or Ruling Chief, section 66 shall apply to such Ruler or Ruling Chief.
[Ins. Act 513:s.14]
(2) Where a person is responsible for the payment of tax on behalf of a Ruler or Ruling Chief-

(3) In this section "Ruler or Ruling Chief" means-


Related reading:


Copyright 2002 PNMB LawNet. All rights reserved.