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        • Pay As You Earn
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          • Whistleblower Policy
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          • Who is a Broker?
          • Become A Broker
          • Tariff Specification Code Finder (TSCs)
        • Exemptions
          • Manufacturer Imports
          • Government Contracts
          • Government Department & Ministries
          • Pharmacies
          • Large Scale Miners
          • Investment Agreements
          • Forestry Products
          • Fishing Industry
          • Diplomats
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    • Licence Revenue Office
      • Driver Licence
        • Get A Provisional Licence
        • Apply For A New Licence
        • Renew A Licence
        • Apply For A New/Renewal Hire Car Licence
        • Replace A Lost Or Damaged Licence
        • Get An International Driver’s Permit
        • Get A Permit Using Your Foreign Licence
        • Get A Conductor’s Licence
      • Motor Vehicle
        • Registration
          • Register A Motor Vehicle
          • Replace A Lost Or Damaged Registration
          • Transfer Ownership
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        • Apply For A Refund & Partial Exemption
        • Zero-Rated & Exempt Supplies
        • Imported Services
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      • Income Tax
        • Who Should File A Return
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        • Do I Need To Submit A Return?
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        • Policies & Penalties
          • Customs Penalties
          • Whistleblower Policy
          • Harmonized System (HS) – 2017
        • Brokers
          • Become A Broker
          • Registered Brokers
          • Fees
          • Tariff Specification Code Finder (TSCs)
        • Exemptions
          • Manufacturer Imports
          • Government Contracts
          • Government Agencies
          • Pharmacies
          • Large Scale Miners
          • Investment Agreements
          • Forestry Products
          • Fishing Industry
          • Diplomats
          • Tax Guides
    • Licence Revenue Office
      • Motor Vehicle
        • Registration
          • Register A Motor Vehicle
          • Transfer Ownership
          • Replace A Lost Or Damaged Registration
          • Change The Colour Of A Vehicle
          • Change Of Intended Use
        • Licence
          • New or Renewal
          • Replace A Lost Or Damaged Licence
      • Trade & Miscellaneous Licenses
        • Auctioneer & Betting Shop
        • Butcher Shop & Tobacco
        • Cargo Vessel
        • Cinema & Video Club
        • Food Restaurant, Ball & Dance
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        • Update Your TIN
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        • Do I Need To submit A Return
        • File A Return
        • Do I Have To Pay Advance Taxes?
        • Taxable & Non-Taxable Allowances
        • Rates and Calculations
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        • Tax Guides
      • Value Added Tax
        • Register For VAT
        • File A Return
        • File An Objection & Appeal
        • Apply For A Refund & Partial Exemption
        • Zero-Rated & Exempt Supplies
        • Imported Services
        • Rates & Calculations
        • Interest & Penalties
        • Tax Guides
      • Property Tax
        • Do I Need To Submit A Return?
        • File A Return
        • Rates and Calculation
        • Interest and Penalties
        • Tax Guides
      • Other Taxes
        • Capital Gains
        • Withholding
        • Tributors Tax
        • Partnership
        • Tax Guides
      • Other Services
        • Compliance
        • Mortgage Interest Relief
        • Estate
        • Professional Fees
        • Pay As You Earn
        • Tax Guides
    • Customs
        • AML/CFT
        • Imports
          • Personal Effects
          • Motor Vehicle
        • Exports
          • General Items
          • Manufactured Products
          • Registered Exporter System (REX)
        • Policies & Penalties
          • Customs Penalties
          • Whistleblower Policy
          • Harmonized System (HS) – 2017
        • Brokers
          • Who is a Broker?
          • Become A Broker
          • Tariff Specification Code Finder (TSCs)
        • Exemptions
          • Manufacturer Imports
          • Government Contracts
          • Government Department & Ministries
          • Pharmacies
          • Large Scale Miners
          • Investment Agreements
          • Forestry Products
          • Fishing Industry
          • Diplomats
          • Tax Guides
    • Licence Revenue Office
      • Driver Licence
        • Get A Provisional Licence
        • Apply For A New Licence
        • Renew A Licence
        • Apply For A New/Renewal Hire Car Licence
        • Replace A Lost Or Damaged Licence
        • Get An International Driver’s Permit
        • Get A Permit Using Your Foreign Licence
        • Get A Conductor’s Licence
      • Motor Vehicle
        • Registration
          • Register A Motor Vehicle
          • Replace A Lost Or Damaged Registration
          • Transfer Ownership
          • Change The Colour Of A Vehicle
          • Change Of Intended Use
        • Licence
          • New or Renewal
          • Replace A Lost Or Damaged Licence
    • Close
  • Business
    • Quick Links
      • Optimal eServices
      • Introduction to Optimal eServices
      • Optimal RMS
      • Tax Calendar
      • File A Corporation Tax Return
      • Pay As You Earn
      • File A VAT Return
      • Starting Your Business?
      • Calculators and Tools
      • FATCA Agreement
      • AML/CFT
      • Banking Institutions – MIR
      • Bulk Generator
      • Exchange Rates
      • Other Major Services
    • Tax Services
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        • Do I Need A TIN?
        • Apply For A TIN
        • Cost Of A New Or Replacement TIN
        • Update Your TIN
        • Replace A Lost Or Damaged TIN
        • Tax Guides
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        • Do I Need To Submit PAYE?
        • File Your PAYE
        • Rates & Calculations
        • Interest & Penalties
      • Value Added Tax
        • Register For VAT
        • File A Return
        • File An Objection & Appeal
        • Apply For A Refund & Partial Exemption
        • Zero-Rated & Exempt Supplies
        • Imported Services
        • Rates & Calculations
        • Interest & Penalties
        • Tax Guides
      • Income Tax
        • Who Should File A Return
        • File A Return
        • Rates & Calculations
        • Taxable & Non-Taxable Allowances
        • Interest & Penalties
      • Property Tax
        • Do I Need To Submit A Return?
        • File A Return
        • Rates And Calculations
        • Interest & Penalties
      • Other Taxes
        • Capital Gains
        • Environmental Levy
        • Excise
        • Excise Stamp Control Programme
        • Premium
        • Withholding
        • Travel Airport
        • Travel Voucher
      • Other Services
        • Compliance
    • Customs
        • Imports
          • Commercial
          • Forestry Products
          • General Items – Prohibited
          • Zero -Rated Equipment & Machinery
        • Exports
          • General Items
          • Manufactured Products
          • Registered Exporter System (REX)
        • Policies & Penalties
          • Customs Penalties
          • Whistleblower Policy
          • Harmonized System (HS) – 2017
        • Brokers
          • Become A Broker
          • Registered Brokers
          • Fees
          • Tariff Specification Code Finder (TSCs)
        • Exemptions
          • Manufacturer Imports
          • Government Contracts
          • Government Agencies
          • Pharmacies
          • Large Scale Miners
          • Investment Agreements
          • Forestry Products
          • Fishing Industry
          • Diplomats
          • Tax Guides
    • Licence Revenue Office
      • Motor Vehicle
        • Registration
          • Register A Motor Vehicle
          • Transfer Ownership
          • Replace A Lost Or Damaged Registration
          • Change The Colour Of A Vehicle
          • Change Of Intended Use
        • Licence
          • New or Renewal
          • Replace A Lost Or Damaged Licence
      • Trade & Miscellaneous Licenses
        • Auctioneer & Betting Shop
        • Butcher Shop & Tobacco
        • Cargo Vessel
        • Cinema & Video Club
        • Food Restaurant, Ball & Dance
        • Gas Station
        • General Shop, Lumber Yard & Internet Cafe
        • Money Lender & Pawn Shop
        • Pharmacy & Drug (Shop)
        • Real Estate (House Agent)
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