2018 filing for Companies

1. Corporation Tax

Companies are encouraged to fill in their Corporation Tax Return electronically. The various calculations are done automatically for you. Simply enter the income and allowances, and your tax will be automatically calculated.

Ensure that the accompanying schedules follow the format provided in the Return - note that there were some changes made to reflect the new requirement of Commercial and Non-Commercial activities.

For companies that are engaged in either Commercial or Non-Commercial activities, use only the column that is applicable.

For companies that are engaged in both Commercial and Non-Commercial activities, then use both columns. There is a new schedule (Schedule N) that requires you describe those expenses that are shared between Commercial and Non-Commercial activities.

There are two ways a company can file their Corporation Tax Return:

i.  eServices

Before submitting your Return electronically, you must have an eServices account.  To submit a Return, simply login to your account and, via the Create eServices Form, navigate to Corporation Tax Return.  Fill in the Return, upload the relevant documents and then submit.  You will receive an email once the Return was successfully submitted to the GRA.

If the Return is submitted electronically via the eServices, a manual (paper) submission is not required.  However, please ensure that all the required supporting documents are uploaded as part of the submission.

ii. Fillable Return

Download the Corporation Tax Return from here.  Only the first two pages of this Return are fillable. The various calculations are done automatically.  Please ensure that the Return is signed and the appropriate documents are securely attached before dropping at a GRA location.

 
2. Property Tax

There are two ways a company can file their Company Property Tax Return:

i.  eServices

Before submitting your Return electronically, you must have an eServices account.  To submit a Property Tax Return, simply login to your account and via the Create eServices Form, navigate to Property Tax.  Fill in the Return, upload the relevant documents and then submit.  You will receive an email once the Return was successfully submitted to the GRA.

Note: If the Return is submitted electronically via the eServices, a manual (paper) submission is not required.  However, please ensure that all the required supporting documents are uploaded as part of the submission.

ii. Fillable Return

Download the Corporation Tax Return from here.  Only the first two pages of this Return are fillable. The various calculations are done automatically.  Please ensure that the Return is signed and the appropriate documents are securely attached before dropping at a GRA location.

 

3. VAT

There are two ways a company can file their Value Added Tax Return:

i. eServices

Before submitting your Return electronically, you must have an eServices account.  To submit a VAT Return, simply login to your account and via the Create eServices Form,  navigate to VAT.  Fill in the Return, upload the relevant documents and then submit.  You will receive an email once the Return was successfully submitted to the GRA.

If the Return is submitted electronically via the eServices, a manual (paper) submission is not required.  However, please ensure that all the required supporting documents are uploaded as part of the submission.

ii.  Fillable Return

Companies are encouraged to download and fill in their VAT Return, electronically. The various calculations are done automatically.
VAT Return is available here