SELF EMPLOYED
a. File your annual tax returns with the relevant tax office nearest to you, or approach the tax office for assistance if you do not know how to prepare the returns;
b. An assessment notice containing the amount due for payment will be given to you by the relevant tax office after due assessment of the filed annual tax returns;
c. Pay the assessed amount to any branch of the approved revenue collecting banks in the state and obtain the acknowledgement of payment slip together with the deposit slip as evidence that you have paid to the correct government account;
d. Present the bank deposit slip and acknowledgement of payment slip to the nearest relevant tax office that issued the assessment notice to obtain the government revenue receipt for your payment.
EMPLOYEE (TAX PAYER IN PAID EMPLOYMENT)
a. At the beginning of the year, your company will file the annual income declaration for all its employees with the relevant tax office nearest to you;
b. After due assessment, the annual tax estimates for each employees based on the information provided will be communicated to your employer,
c. Your employer has a duty to deduct the monthly tax estimates from each employee's monthly salary:
d. Your employer will remit the tax deducted from your monthly salary to the Internal Revenue Service by paying the deductions into any branch of the approved revenue collecting banks in the state not later than the 10th of the month for the previous month's deduction,
e. Your employer will obtain the acknowledgement of payment slip together with the deposit slip as evidence that the fund was paid to the correct government account:
f. Your employer will present the bank deposit slip and acknowledgement of payment slip to the nearest relevant tax office to obtain the government revenue receipt for your payment.
