Returns - All Tax Types


As registered tax-payer, you have the obligation to submit the returns sent to you depending on the tax type. These returns cannot be downloaded but can be obtained from any Income Tax Office.

There are a number of returns available for   completion.  These forms are as follows;

Form ITA20 Employment income
ITA20B Employment plus Business
ITA20BF Employment, Business plus Farming
ITA20F Employment and or Farming    
ITA 21                            Partnership and Trusts
ITA22  SAT ITA 22                   Company ( Self Assessment Tax) Income Tax Return SAT ITA 22
ITA25                              Charitable, Religious, Educational Institutions , Public Trusts, and Social and Sporting associations  



  Form ITW10(PAYE)               Annual Withholding Tax Return for (PAYE)
ITW 10 ( OWHT)    ITW 10 A Annual Return for withholding taxes ie Construction Contract, Commercial Royalty(non resident),Management fees(non resident Interest, Rent, Entertainment, and commission and brokerageLIST OF EMPLOYEES



For VAT 002.1                         Return for Remittance of Value Added Tax
Issue of Returns
Individuals and withholding Tax returns  are issued in bulk at the end of June every year to all taxpayers registered with BURS. Date of issue for other returns, refer to FILING TIME.

VAT returns are divided in two categories;

- Category  A & B are taxpayers whose turnover is less than P12m  and
- Category  C are  taxpayers whose turnover P12m  Filing Time Individuals 
The returns dispatched at the end of June are expected back before the end of September. 

Returns dispatched at the end of June are expected back before end of October.  Companies whose financial year is different from the tax year are issued with returns at the end of their financial year. Such returns are expected to be submitted within four months after the end of the financial year.  Withholding (PAYE and OTHER)
All withholding tax returns for withholding taxes are given one month after the end of June to have been submitted  VATCompanies under category C are issued returns every 25th of every month and should file returns every 25th of the following month and those under category A & B are issued returns every 25th of the 2nd month and should file returns every 25th of the 2nd month.



Individual Return    ·  Original copy of relevant certificate,(ITW8 or ITW9)   ·  Financial accounts where necessary,   ·  Partnership Accounts and original copies of       Certificates on contract payment where  necessary,   ·  Plant and Machinery (ITA 202) where
       necessary,   ·  Industrial and Commercial (ITA201) where necessary,   ·  Invoices/ receipts where necessary,
Company    ·  Financial statements and capital allowances forms   ·  Industrial and Commercial Buildings (ITA 201),   ·  Plant or Machinery (ITA202),   ·  Contract Payments (ITW9) where necessary,   ·  Receipts for SAT  Payments,   ·  Minutes of the Resolution declaring dividends   ·  For the purposes of claiming credit for  Additional    Company Tax brought forward (ITW21) & ITW 17
Withholding Taxes  Copies of certificates(ITW 9) 
VAT  No attachments  
What do I do if I have not received a return or I have misplaced it?When the time you know you should have received a tax return has passed, either call our Tax Assistance Centre or come personally to inquire. We are always ready to help and supply a copy.Extension of time to file a ReturnA taxpayer may apply for an extension of time to file a tax return giving reasons for the delay to file a return.  An extension of time may be allowed or disallowed.Penalties & Interest
Penalties and Interest are charged for late submission of returns.


Any taxpayer may appoint an Agent/ Representative to access or handle his or her tax affairs. The appointment is to be made in writing by the taxpayer to the Commissioner General stating the full particulars of the Agent / representative

SECRECY ON TAX RECORDSBURS  undertakes not to pass any information to anyone who is not appointed Agent/Representative or not identifying himself as the taxpayer on whose records access is being requested.  ACKNOWLEDGEMENTS
Every return submitted is acknowledged by issuing an acknowledgement letter