Assessment of firms: partner shares included in individual incomes and firm liable for non-resident partner tax payment. Assessment of registered firms requires computing the firm's tax on total income and including each partner's share in the partner's individual income; partner-share losses are subject to set-off and carry-forward rules. If a partner is non-resident, the firm is assessed and pays tax on that partner's share at rates applicable to the partner personally. Firms may retain a limited proportion of each partner's share pending tax payment and are liable for tax to the extent of amounts retained or that could have been retained if recovery from the partner fails.