This article aims to give you, S R Auditor’s esteemed client, an overview of your obligation to file with TRA the following three half-yearly returns:
- Withholding Taxes Statement and Payment of Tax Withheld (Download Form)
- PAYE Statement and Payment of Tax Withheld (Download Form)
- Skills and Development Levy (SDL) Employer’s Half Year Certificate (Download Form)
The following are some important notes:
- Submission of each of the above return is due within thirty (30) days after the end of each six month calendar period (i.e. 30 July for the period of Jan-Jun and 30 January for the period of Jul-Dec)
- A NIL-statement should be filed in case no payment was made or credited or payment was made but no tax withheld for some reasons.
- Penalties are applicable for delay in submission of all the above returns.
- As of July 2021, these should be filed physically at TRA offices. Ensure you maintain a copy.
DISCLAIMER
As always, anything on this site should not be relied upon in place of appropriate professional advice. Laws may change from time to time.
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