- Any person responsible for the disbursement of salaries must deduct the income-tax on the amount payable and pay the tax to the relevant tax office with monthly salary payment form patakha (wanga) –15 at the time of payment.
- The following persons are responsible to file Annual salary statement form patakha (wanga)- 16 within three months from the end of the income year;
- the head of the relevant State-owned economic enterprise, factory, workshop, industry or department;
- self- employed persons;
- a member responsible for the management of an Association;
- the president or the secretary of the relevant co- operative society;
(Forms can be downloaded in the link of “form & publication”.)
- According to the notification no. 47/2018, it does not need to deduct withholding tax from the payments made to residents and resident foreigners at the time of payment. But it needs to deduct 2.5 % of withholding tax if it is the payment made to non-resident foreigners.
(Notification no. 47/2018 can be downloaded in the link of ‘Policy & Law’.)