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BERMUDA

TAXES MANAGEMENT (PASSENGER DEPARTURE TAX PRESCRIBED FORMS) REGULATIONS 1999

BR 43 / 1999

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 Departure Tax Prescribed Forms) Regulations 1999.

Prescription of forms for passenger departure tax

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

(a) form PDT1, being the form of application for registration under section 6 of the Taxes Management Act 1976 in respect of passenger departure tax;

(b) [revoked]

(c) form PDT3, being the form of return to be furnished for the purposes of section 7 of that Act in respect of passenger departure tax (cruise ships). [Regulation 2(b) revoked by BR 15 / 2017 reg. 2 effective 16 March 2017]

TAXES MANAGEMENT (PASSENGER DEPARTURE TAX PRESCRIBED FORMS) REGULATIONS 1999

SCHEDULE

Form PDT1 GOVERNMENT OF BERMUDA

TAXES MANAGEMENT ACT 1976 - SECTION 6

PASSENGER DEPARTURE TAX

APPLICATION TO REGISTER FOR TAX

1. ACCOUNT NUMBER|

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

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

2. MAILING ADDRESS:-------------------------------------------------------

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

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

3. MAILING ADDRESS:-------------------------------------------------------

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

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

4. MAILING ADDRESS:-------------------------------------------------------

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TAXES MANAGEMENT (PASSENGER DEPARTURE TAX PRESCRIBED FORMS) REGULATIONS 1999

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

SIGNED.............................................. DATE................................... OWNER/OPERATOR/AGENT

Form PDT2

[revoked]

Form PDT3 GOVERNMENT OF BERMUDA

TAXES MANAGEMENT ACT 1976 - SECTION 7

PASSENGER DEPARTURE TAX RETURN - CRUISE SHIPS

1. ACCOUNT NUMBER|

2. NAME OF PASSENGER SHIP:--------------------------------------------

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

4. BUSINESS ADDRESS:-----------------------------------------------------

5. TELEPHONE/FAX NUMBER:----------------------------------------------

6. TAX CALCULATION:

NUMBER OF PASSENGERS NUMBER OF NUMBER OF PASSENGERS TOTAL NUMBER ARRIVING DISEMBARKING IN EXEMPTED CRUISE EMBARKING IN OF PASSENGERS PASSENGERS (A) BERMUDA PERSONS PASSENGERS BERMUDA (E) SUBJECT TO TAX

(B) (C) D = (A-B-C) F = (D +E)

*TAX RATE (G)

7. TOTAL PASSENGER DEPARTURE TAX PAYABLE = (F X G)

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TAXES MANAGEMENT (PASSENGER DEPARTURE TAX PRESCRIBED FORMS) REGULATIONS 1999

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

*Tax Rate per passenger:

$20 per day up to a maximum of $60 - April 1 to FOR OFFICIAL USE Oct 31 (inclusive), Hamilton and St George ONLY $25 per day up to a maximum of $75 - April 1 to Oct 31 (inclusive), Dockyard Nil - Nov 1 to Mar 31 (inclusive) Note: This return should be submitted to the Tax Commissioner with payment within seven days of departure of a ship. Penalties are charged at 5% of the unpaid tax for each week or part of a week that the tax remains unpaid, to a maximum of 30%. [Schedule Form PDT2 revoked by BR 15 / 2017 reg. 2 effective 16 March 2017; Schedule Form PDT1, paragraph (4) word “/Aircraft” deleted by Computerization and Revision of Laws Act 1989 s. 11(n) 4 March 2019 as there was an oversight when passenger departure tax for aircraft passengers was repealed by BR 15 / 2017; Schedule Form PDT3 amended by 2019 : 11 s. 7 effective 1 April 2019]

Made this 1st day of July,1999

Minister of Finance

[Amended by: BR 15 / 2017

2019 : 11]