Tax returns are filed on a calendar-year basis.
All taxpayers, except employees having only one source of income from wages, salary, or other remuneration for personal services and whose monthly income tax is deducted by the employer, must file a tax return by 15 March of the following year.
Employees having only one source of income from personal services who want to take advantage of non-business expenses must file a tax return. Employees who receive representation allowances and salary in kind are required to file a tax return.
Tax returns and estimated income for the current year must be filed on forms prescribed and supplied by the income tax department.
Payment of tax
There is WHT from wages, salaries, and other remuneration for personal services. The total amount of the taxpayer's estimated income tax is payable annually in three equal instalments on 30 June, 30 September, and 31 December. If the estimated amount paid exceeds the actual amount computed at the end of the year, the excess is applied against the current year's estimated income tax or against taxes due in subsequent years. If there is still an overpayment after applying the excess to the estimate for the current year, a refund may be obtained, provided the tax authorities determine that no additional tax is due.