Other

• 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’.)