Tax declaration letter and patent tax payment 2016

The Announcement dated 4th January of the General Department of Taxation (GDT) is addressed to all real regime taxpayers about the obligation in submitting the tax declaration letter and patent tax payment in for 2016. These obligations apply to all taxpayers, even those having not updated their registration with the GDT. The taxpayers can do so from 1st January to 31st March 2016. Large taxpayers have to pay at large taxpayers department and they will receive new patent certificate immediately. Like while, small and medium taxpayers pay at the provincial/ Khan tax branch or at ACLEDA or CANADIA Bank and will receive the new patent certificate at tax entity where those industries located.

Moreover, taxpayers who have many businesses must pay the tax differently and appendix activities of business activity are considered as one business only. Also, taxpayers who have branches, stores, factories, and workshops for the same business in the same city or province pay only one patent tax. But if those sites are at different places, so the taxpayers must pay patent tax for each.

The valid patent must be shown at the business location. Taxpayers have to pay taxes according to the time prescribed by relevant laws and regulations. Failure thereto, the taxpayers shall be punished accordance with tax laws and fiscal regulations.