C. Costa & Associates Auditors Ltd

As part of the Government’s effort to improve the electronic services offered to taxpayers, the Tax Department has recently announced that as from the 1st of June 2018, the settlement of the following taxes can be effected only electronically through the JCCsmart website.

 

Tax Code Description
0100 Income tax deducted from emoluments (PAYE)
0114 Reduction in salaries and wages of the broader Public Sector
0200 Provisional income tax/ corporation tax*
0300 Self-assessment of income tax of individuals and companies
0300 Income tax/ corporation tax
0602 Special contribution for defence deducted from interest
0603 Special contribution for defence deducted from dividends
0604 Special contribution for defence on rents (self-assessment)
0612 Special contribution for defence on interest (self-assessment)
0613 Special contribution for defence on dividends (self-assessment)
0614 Special contribution for defence deducted from rents
0623 Special contribution for defence on deemed dividends

.*excluding provisional taxes that arise after the submission of a revised tax return

.It is important to note that the electronic payment will only be available for taxes on which no interest and/or penalties have been imposed.

Also all payments for VAT will be mandatory very soon

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