| How To |
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Register as a
Taxpayer or an Employer of Labour/Collection
Agent |
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| Pay your Personal Income Tax |
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| Obtain Tax Clearance Certificate |
Register as a Taxpayer or an Employer of
Labour/Collection Agent |
| • Go to www.oyostaterevenue.com
• Locate the “Downloads” link
• Click on the “Downloads” link, download the appropriate registration form.
• Fill the form appropriately and submit to the nearest Tax Office.
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| Pay your Personal Income Tax |
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File your Annual Tax Returns with the Assessment Authority nearest to you, or approach the office for assistance if you do not know how to prepare the returns; |
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An Assessment Notice containing the amount of tax due for payment by you will given to you by the Assessment Authority after due assessment of the returns; |
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Pay the assessed amount to any branch of the designated banks and obtain Payment Slip in addition to the bank teller for the payment as evidence that you have paid to the correct government account; |
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Present the teller and the Payment Slip to the Assessment Authority that issued the Assessment Notice to obtain Revenue Receipt for your payment. |
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| Employee (Taxpayer in employment) |
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At the beginning of the year, file your Annual Income Declaration with the Assessment Authority nearest to you; |
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After due assessment, you will be given Annual Tax Estimate which will detail your expected income, reliefs granted and monthly Tax Estimates based on the information supplied in the Annual Income Declaration Form. |
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Present the Income/Tax Estimates to your employer who has the duty to deduct the monthly estimated tax and other tax that may accrue on additional income not declared in the Annual Income Declaration Form |
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Your employer will remit tax deducted from your monthly income to the Internal Revenue Service by paying the deductions to any branch of the designated banks not later than the 10th of the month for previous month’s deduction; |
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Your employer will obtain a Payment Slip in addition to the bank teller for the payment as evidence that the money was paid to the correct government account; |
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Your employer will present the teller and the Payment Slip to the Assessment Authority nearest to it to obtain Revenue Receipt for the payment. |
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| Obtain Tax Clearance Certificate |
| A Tax Clearance Certificate (TCC) is an evidence that adequate tax has been paid on verifiable income of the taxpayer as at the time the clearance was requested. It is always issued to cover three years previous to the year of application.
A taxpayer will take the following steps to obtain a TCC depending on whether he is self-employed or in employment: |
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Submit a written application for Tax Clearance Certificate to the Assessment Authority covering your area with receipts of your payments prior to the request year; |
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The Assessment Authority will peruse the document and ask questions where necessary; |
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If the Assessment Authority is satisfied he/she will request for Tax Clearance Certificate to be issued in your favour. |
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You will collect that Tax Clearance Certificate from the Assessment Authority who will inform you as soon as it is ready for collection. |
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| Employee (Taxpayer in employment) |
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As a precondition for the issuance of Tax Clearance Certificate to an employee, the employer must have filed its Annual Returns for the three years of the application. |
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Your employer has the responsibility to assess and deduct Tax from your monthly income, emoluments and benefits-in-kind in accordance with the appropriate Tax laws; and remit same to the Internal Revenue Service of the State. |
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Your employer will remit the deductions to the Internal Revenue Service by paying to any branch of the designated banks not later than the 10th of the month. |
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If satisfied, the Assessment Authority will request for a Tax Clearance Certificate to be issued in your favour. |
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You will be informed when the Tax Clearance Certificate is ready for collection. |
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