Inland Revenue Division (Dominica)
Applies the ruleThe only published statement of the rates, bands and allowances actually charged, and of the filing calendar.
The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.
ird.gov.dmCannot be cited for
It must not be cited for the residence test: its wording is narrower than the Act's on two counts and omits one of the Act's three limbs entirely, so it would mislead in both directions. Nor for the authority behind its rates - the rates it publishes are not the schedule's and it does not name the instrument that changed them.
Re-check every
90 days
Publication rhythm
Updated around the budget; pages carry effective dates and are otherwise static.
Re-check triggers
a budget · any income tax amendment Act · a change to the resident allowance