JOINT TAX RETURN - WHEN & HOW
When can a joint tax return be presented? A Personal Income Tax return is generally presented individually. However, people forming part of a family unit may, if they wish, choose to make the return jointly, provided all its members are payers of the tax concerned. For the purposes of Personal Income Tax, there are two types of family unit: In the case of marriage:
The family unit consists of two not legally separated spouses and, if any: children under legal age, except for