Income Tax
IT01 - RETURN OF INCOME AND TAX PAYABLE [INDIVIDUALS (SELF-EMPLOYED)]
Notes and Instructions
Notes and Instructions for completion of Returns of Income Tax Payable IT01 - IT05
Who files: This form is to be completed and submitted with supporting documents by Individuals, who are:
- self-employed,
- employee taxed under Pay As You Earn and have other sources of income in addition to their salaries or wages;
- persons not employed but having income from various sources or who any other reason is required by the Commissioner to make an annual return. Filing date March 15th of the following year.
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Income Tax Schedules for IT01 - RETURN OF INCOME AND TAX PAYABLE [INDIVIDUALS (SELF-EMPLOYED)] |
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Income Tax Schedule 1 -
Details of Trading
Income Tax Schedule 2 -
Capital Allowances Schedule
Income Tax Schedule 3 -
Employee Expenses Claim
Income Tax Schedule 4 -
Certificate
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Form IT02 - RETURN OF INCOME AND TAX PAYABLE - [ORGANISATIONS (BODIES CORPORATE)]
Notes and Instructions
Notes and Instructions for completion of Returns of Income Tax Payable IT01 - IT05
Who files: This form is to be completed by Bodies Corporate that is subject to Income Tax. The completed form is to be accompanied by a copy of the Balance Sheet and Profit and Loss Account and supporting documents e.g. certificates of tax withheld. Filing date March 15th of the following year. |
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Income Tax Schedules for Form IT02 - RETURN OF INCOME AND TAX PAYABLE - [ORGANISATIONS (BODIES CORPORATE)] |
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Income Tax Schedule 2 -
Capital Allowances Schedule
Income Tax Schedule 4 -
Certificate
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Form IT03 - RETURN OF INCOME AND TAX PAYABLE - [ORGANISATIONS (UNINCORPORATED BODIES OTHER THAN LIFE ASSURANCE) ]
Notes and Instructions
Notes and Instructions for completion of Returns of Income Tax Payable IT01 - IT05
Who files: Users of this form include Partnerships, Trust, Estates, and Building Societies. The completed form is to be accompanied by a copy of the Balance Sheet and Profit and Loss Account and or the relevant supporting documents e.g. certificates of tax withheld. Filing date March 15th of the following year. |
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Income Tax Schedules for Form IT03 - RETURN OF INCOME AND TAX PAYABLE - [ORGANISATIONS (UNINCORPORATED BODIES OTHER THAN LIFE ASSURANCE) ] |
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Income Tax Schedule 2 -
Capital Allowances Schedule
Income Tax Schedule 4 -
Certificate
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Form IT04 - RETURN OF INCOME AND TAX PAYABLE - [ORGANISATIONS (LIFE ASSURANCE)]
Notes and Instructions
Notes and Instructions for completion of Returns of Income Tax Payable IT01 - IT05
Who files: This form is used by Life Assurance Organizations in respect of Life Assurance Funds only. This must be accompanied by Financial Statements, Profit and Loss Accounts and other relevant documents. Filing date is March 15th of the following year. |
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Income Tax Schedules for Form IT04 - RETURN OF INCOME AND TAX PAYABLE - [ORGANISATIONS (LIFE ASSURANCE)] |
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Income Tax Schedule 2 -
Capital Allowances Schedule
Income Tax Schedule 4 -
Certificate
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Form IT05 - RETURN OF INCOME AND TAX PAYABLE - [INDIVIDUALS (PAYE, PENSIONERS ETC.)]
Notes and Instructions
Notes and Instructions for completion of Returns of Income Tax Payable IT01 - IT05
Who files: This form is used by persons taxed under Pay As You Earn whose source of income is from salaries or wages, pension, dividends, bank interest, investment interest, and other source of income from which tax has been deducted at source in excess of their correct liability. PAYE persons receiving income from other sources should complete Form IT01 Self-Employed Return. Filing date March 15th of the following year. |
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Income Tax Schedules for Form IT05 - RETURN OF INCOME AND TAX PAYABLE - [INDIVIDUALS (PAYE, PENSIONERS ETC.)] |
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Income Tax Schedule 3 -
Employee Expenses Claim
Income Tax Schedule 4 -
Certificate
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Form IT06 - EMPLOYER'S ANNUAL RETURN - [PAY AS YOU EARN (INCOME TAX)]
Who files: This form is used by all employers. Filing date January 14th of the following year. |
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Income Tax Schedules for Form IT06 - EMPLOYER'S ANNUAL RETURN - [PAY AS YOU EARN (INCOME TAX)] |
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Income Tax Schedule 5 & 6 -
Employer's Annual Return of PAYE Deductions
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Form IT07 - DECLARATION OF ESTIMATED INCOME AND TAX PAYABLE
Who files: Self-Employed persons and all corporate and unincorporated bodies are required to file this return. Filing date March 15th of the current year. |
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Form P30 - EMPLOYER'S PAYE (INCOME TAX) MONTHLY REMITTANCE DEDUCTION OF TAX FROM EMOLUMENTS
Who files: Employers submitting PAYE monthly remittances of deductions of tax from employees. Filing date is the 14th day of the month following the deduction. |
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IT08 - MONTHLY RETURN OF WITHHOLDING TAX ON INTEREST BY PRESCRIBED PERSONS AND OTHER BODIES
Who files: Prescribed Persons and other Bodies.
When filed: Within fourteen (14) days after the end of the calendar month in which the interest was paid. |
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IT09 - QUARTERLY RETURN OF WITHHOLDING TAX ON INTEREST BY PRESCRIBED PERSONS AND OTHER BODIES
Who files: Prescribed Persons and other Bodies.
When filed: Quarterly. |
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