Mandatory electronic payment of taxes from 1 June 2018
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.
|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.