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 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.
We are at your disposal to discuss the above development with you.