Individuals must file their income tax returns not later than 30 April (extended to 31 July if filed via the Taxisnet system) following the end of the tax year (31 December). This return in the case of employees requires a statement of taxable income (IR63) for the tax year as well as a claim for deductions and allowances for the same year (IR59). The return does not require a calculation of any tax that may be due and therefore no payment of tax is required to accompany the return.
After receiving the completed return, the tax office will be issuing an assessment of the tax payable and will give credit for the tax deducted from remuneration during the year under the Pay-As-You-Earn (PAYE) system operated by the employer. If the tax assessment is correct, any tax due should be paid by the end of the month following the month in which the assessment is raised. If the tax assessment is not correct, a notice of objection must be lodged not later than the end of the month following the month in which the assessment is raised.