Individual - Tax administration

Taxable period

Income tax is determined by reference to a charge year, being the period of 12 months ending on 31 December.

Tax returns and payment of tax

The personal income tax return needs to be submitted by 21 June following the end of the tax year. For example, the personal income tax return for the 2019 tax charge year must be submitted by 21 June 2020. 

The same deadline applies for paying the balance of income tax that remains outstanding.

Tax audit process

The Commissioner-General of the ZRA has wide powers to require any person to attend to be questioned at the time of place specified by notice, where it is determined that person is able to impart information necessary for the purposes of the Income Tax Act.

Furthermore, following the release of the 2014 Budget, the Income Tax Act has been amended to empower the Commissioner-General of the ZRA to access any type of information required for tax purposes held by legal practitioners, accountants, and financial institutions.

Statute of limitations

Save for fraud or wilful default, no assessment can be made for any charge year after six years from the end of the charge year.