PAYE and WHT Returns can be submitted until 31 January 2021 without penalties.

Corporate Income Tax Return and Guide - YA 2019/2020

Taking into consideration of Covid-19 pandemic situation it was made possible to submit the said statements up to 31.12.2020 without subject to penalties. Considering the requests of the withholding agents due to difficulties still existing to submit, they are informed that penalties for failure to file the statement on time as provided in the IRA will not be imposed, where the Annual Statement of Employer (PAYE) and Annual Statement of Withholding Tax for the Year of Assessment are furnished on or before January 31, 2021.

Download IRD Notice | PN/Tax Returns/2020-05 | Dated 23.12.2020

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