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The tax treatment of the compensation received by a Clerk of a Justice of the Peace Court was consulted. The DGT has determined that these amounts constitute employment income rather than income from economic activities.
Question posed: The tax treatment that, for the purposes of Personal Income Tax, must be applied to the remuneration, in the form of an indemnity, received by a person performing the function of Secretary of a Justice of the Peace Court.
The performance of the duties of a Secretary of a Justice of the Peace Court does not constitute an economic activity as it does not meet its defining characteristics. Therefore, the remuneration received is considered income from employment and is subject to taxation under Personal Income Tax and the withholding system.
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