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 Revenue Collection FAQs

1. When is my tax return due?
Payroll Tax
Tax returns with full payment are due May 15th, August 15th, November 15th, and February  15th (within fifteen days of the end of every tax period). Tax returns are available from the Office of the Tax Commissioner.

Corporate Service tax 
Within fifteen days after the end of each tax period (calendar quarter), May 15th, August 15th, November 15th, and February  15th, every provider shall submit a return specifying the gross earned revenue derived from the provision of corporate services. At the same time, the provider shall pay the tax due in respect of such revenue.

Hotel Occupancy Tax  
Tax must be paid by the fifteenth of the month following your tax period.

Land Tax 
Every person who is the owner of a valuation unit is required to pay
 Land Tax twice a year by the date specified in the Demand Note issued by the Tax Commissioner.

Well Tax
Every person who is the owner of a well is required to pay Well Fees once every five years, for both commercial and domestic wells.

Passenger Departure Tax (Passenger Ships)
Tax due shall be collected on or before departure by the owner, operator or agent of a passenger ship and submitted, together with a return in the prescribed form, to the Tax Commissioner, and payment to the ACG cashier  within seven days beginning with the date of departure.

Passenger Departure Tax (Aircraft)
Tax due shall be collected on or before departure by the owner, operator or agent of an aircraft and submitted, together with a return in the prescribed form,  to the Tax Commissioner and payment to the ACG cashier , within ten days of the end of each calendar month.

Passenger Cabin Tax
A tax return in the prescribed form, together with the Passenger Cabin Tax payable, shall be submitted to the Tax Commissioner and payment to the ACG cashier by the owner, operator or agent of a passenger ship within seven days of the departure of the ship from Bermuda.

2. Will the Department provide help in completing and filing individual Income Tax Returns? What if I need  help?
Assistance is provided by the Office of the Tax Commissioner for person to complete their Tax returns

3. Where can you get income tax forms?
Income Tax forms are available at:

Office of the Tax Commissioner
1st Floor, F.B. Perry Building
40 Church Street, Hamilton
P.O. Box HM 1374
Hamilton HM FX

They can also be collected at the Accountant General Cashiers, located at:

Government Administration Building
Ground Floor,
30 Parliament  Street, Hamilton
Hamilton HM 12

4. Where do I locate the forms to download?
Forms are available for download and taxes can be paid at:
www.etax.gov.bm


5. How can I obtain a copy of the Payroll Tax Act?
The Payroll Tax Act is available online at:
http://www.laws.gov.bm/

6. I need a copy of my land tax bill, what should I do? 
A statement showing the amount owing for land tax is send to all relevant tax payer before the required payment date. If the statement is not received or is misplaced, contact can be made with the Office of the Tax Commissioner for a copy. 

Office of the Tax Commissioner
1st Floor, F.B. Perry Building
40 Church Street, Hamilton
P.O. Box HM 1374
Hamilton HM FX

7. How do you compute Land Tax payable?
Rate of tax - Private Dwellings Private dwelling units are taxed on a progressive scale of tax rates. There are six annual rental value bands with the following rates of tax:

 ARV BAND

 $ RANGE 

 RATE OF TAX (%)

 1

 0 - 11,000 

 0.60

 2

 11,001 - 22,000 

 1.20

 3

 22,001 - 33,000 

 2.40

 4

 33,001 - 44,000 

 4.80

 5

 44,001 - 110,000 

 9.60

 6

 110,001  or  over 

 18.23

 

Pensioners Bermudians who are sixty-five years or over who own and occupy a private dwelling are exempt from Land Tax on the unit they occupy.
Rate of tax - Commercial Properties Commercial properties are taxed on a single rate of tax of 4.4%.

8. How do I get a license to do an auction (auctioneers license)?
According to Auctioneers Act - 1955, any person desiring to carry out a public auction must hold licence. The Act States that:

1. No person shall sell at public auction any real or personal property either for himself or for any other person, unless during the current calendar year he has paid into the Consolidated Fund $60 in respect of an auctioneer's fee, and displays a receipt from the Accountant-General in respect thereof, in such manner as to be easily visible to persons attending any such auction.

2. Any person who contravenes this section commits an offence:

Punishment on summary conviction: a fine of $840, and the court imposing such conviction shall, in addition, order the payment of any fee outstanding under this section.

The fees of $60 must be paid to the Accountant General Cashiers, located at:

Government Administration Building
Ground Floor,
30 Parliament  Street, Hamilton
Hamilton HM 12


9. What type of debt do you collect?
The ACG Debt Collection Unit collects all government debt that has been referred to this department by other departments of government. These debts are normally older than 60 days and will be pursued by the members of the ACG Debt Collection Unit with assistance from the Attorney General Chambers; who will take legal action to collect on these outstanding amounts.

10. How do I set up a payment plan for my debt?
The aim of the ACG Debt Collection Unit is to collects all government debt as quickly as possible. This however does not preclude the unit from making arrangements to settle the debt in installments. As such discussions can be had with the debt collection officers regarding payment plans.

Payment Plans will be accommodated after the officer is satisfied that the debt cannot be paid in full at once. Contact can be made with the ACG Debt collection Unit to discuss these arrangements:

ACG - Debt Collection Unit
279-5151

Office of the Tax Commissioner
1st Floor, F.B. Perry Building
40 Church Street, Hamilton
P.O. Box HM 1374
Hamilton HM FX 

11. I have other questions on taxes. How can I get information about my own personal income tax situation or change my address for my tax returns or refunds?
All enquiries regarding personal information on tax status must be made of The Office of the Tax Commissioner.

 

Revenue Collection - Business Hours

Our regular opening hours for the Accountant General Cashiers and Debt Collection sections are from 9.00 a.m.  – 4.30 p.m.

However during Land and Payroll tax periods - the months of:
January
March,
April
July
October and
September

The cashiers are open extended hours from:  8.00 a.m. until 5.30 p.m.

 What ACG Cashiers Collect

Corporate Service Tax

GEHI Payments

Hotel Occupancy Tax

Land Tax

Stamp Duty

Land Tax

Well Fees

Planning Payments

Passenger – Air/Cruise/Cabin Tax

Payroll Tax

Revenue Stamps

Timesharing Occupancy Tax

 

 

 Cheque Requirements

Any cheque provided for payment to a Government office and to the Accountant General’s cashiers, must :

  • Be made payable to “The Accountant General’
  • Include:

Name
Address
Current Contact Number
  

  • In addition, the cheque must be accompanied by a photo ID with information that matches the cheque or information as noted above.