Tax Handbook

General Information

Learn how to declare your taxes online

Learn more

Value Added Tax

Learn everything about VAT

Learn more

Electronic Biling Machines

Learn everything you need to know about EBMs

Learn more

08 October

Make an appointment for motor vehicle transfer

See the new procedure here!

08 October

Land Registration

Go to your nearest cell office and register your immovable property!

Explore Topics

Browse through the Tax Handbook

EBM

Explanation of Electronic Invoicing System

EIS/EBMs Penalties and Fines

Electronic Invoicing System (EIS) Summary

General Information

Definitions

Acronyms

Laws, Ministerial Orders and Rulings

Obligations and Bookkeeping

Registration

Explanation of Registration

Step-by-Step Guide to Business Registration

Domestic Taxes and E-Tax

Explanation of Domestic Taxes and E-Tax

Step-by-Step guide to declaring domestic taxes using E-Tax

Domestic Taxes Penalties and Fines

Income Tax (PIT and CIT)

Explanation of Income Tax

Real Regime Details

Declaring Flat Tax, Lump Sum and IQP Income Tax using M-Declaration

Declaring Motor Vehicle Income Tax using M-Declaration

Pay As You Earn (PAYE)

Explanation of PAYE

Explanation of RSSB Contributions

Declaring PAYE and RSSB Contributions

PAYE and RSSB Contributions Penalties and Fines

Value Added Tax

Explanation of VAT

Declaring VAT

VAT Penalties and Fines

Electronic Invoicing System (EISs)

Explanation of Electronic Invoicing System

EIS/EBMs Penalties and Fines

Electronic Invoicing System (EIS) Summary

Excise Duty

Explanation of Excise Duty

Declaring Excise Duty

Excise Duty Penalties and Fines

Withholding Taxes (WHT 15% and WHT 3%)

Explanation of Withholding Taxes

Declaring Withholding Taxes (WHT 15% and WHT 3%)

Withholding Taxes (WHT 15% and WHT 3%) Penalties and Fines

Gaming Taxes

Explanation of Gaming Taxes

Declaring Gaming Taxes

Gaming Taxes Penalties and Fines

Tax on Minerals

Explanation of Tax on Minerals

Declaring Tax on Minerals

Tax on Minerals Penalties and Fines

Capital Gains Tax

Explanation of Capital Gains Tax

Declaring Capital Gains Tax

Capital Gains Tax Penalties and Fines

Local Government Taxes (LGT) and Fees

Introduction to LGT and Fees

Immovable Property Tax

Trading License Tax

Rental Income Tax

Customs

Explanation of Customs

Customs Duties

Clearing Agents

Border Posts and Dry Ports

Paying Taxes

Methods of Paying Taxes

Acknowledgement Receipts

Paying Taxes online using Internet Banking and E-Payment

Paying taxes on mobile phones using MTN Mobile Money

Summary Pages

Registration Summary

Domestic Taxes and E-Tax Summary

Income Tax (PIT and CIT) Summary

Pay As You Earn (PAYE) Summary

General Information

Value Added Tax

Electronic Biling Machines

Make an appointment for motor vehicle transfer

Land Registration

Explore Topics

Subscribe to Tax Handbook