Income Tax Act (Cap. 123), article 49

49. (1) The income of a married couple, where both spouses are living together, shall be charged to tax in the name of the responsible spouse so elected by the spouses themselves for the purposes of the Income Tax Acts and any return and any declaration relating t o a year of assessment for which the inco me is so chargeable shall be signed by both spouses: Provided that if the return or declaration is signed only by the responsible spouse or the other spouse on behalf of the responsible spouse, it shall in all cases be presumed juris et de jure to have been made with the consent of both spouses: Provided further that if the spouses fail to appoint the responsible spouse, the Commissi oner shall at his discretion de cide who of the spouses shall b e the responsible spouse. (2) Where a joint return is required to be filed by a married couple in accordance with the provisions of sub-article (1), bo th spouses will be jointly and severally responsible for the performance of all obligations pursuant to the provisions of th e Income Tax Acts, and in default the Commissioner shall be entitled, at his discretion, to take such action to enforce performance of those obligations against either or both of the spouses: Provided that in no case may any criminal action be taken against a spouse for any act or omission for which he or she ma y not be directly responsible. (3) Where a married couple elects that one of the spouses is to be the responsible spouse, such election shall remain effective for a minimum period of five successive years unless the Commissioner , at his sole discretion and for a reasonable cause, authorises a change following a petition signed by either spouse and filed w ith the Commissioner not later than six months before the first day of the year of assessment in respect of which such change is requested. Separate return. Added by: VIII.2020.19.