The wife however has to declare her income in the tax return issued to her husband.

A separate tax bill (notice of assessment) will be issued to her in her own name.

The wife or the husband who both have total income, can elect to have their total income to be combined, and can opt to be assessed either in the name of the husband or the wife if they find that the combination of income is more beneficial in terms of lower tax liability as compared to a separate assessment.

The husband can elect to be assessed jointly with only one wife.

Where the husband or wife has no total income, the assessment will be raised on the spouse who has the total income. He or she will also be entitled to reliefs under a combined assessment.

(a) The husband continues filing his tax return under his own tax reference number.

(b) He reports his own income in his return and is assessed on his income only as an individual.

(c) The wife reverts to her former tax status prior to the marriage. Her previous tax file is reopened (if none a new file will be registered for her)

(d) She files her own separate tax return and reports her own income including alimony, if any.

(a) The income of the individual for the particular year up to the date of death will be assessed separately.

(b) The notice of assessment will be issued in the name of the legal representative.

(c) The income accrued in the particular year after the date of death constitutes the income of the estate of the deceased and is assessed in the name of the executor or administrator of the estate.