Annual income tax – Articles 2 - 5

End of Jawza (third month) of the next solar year – Article 93 (1)

Large Taxpayer Office tax­payers pay directly to the bank. All others pay at the bank after visiting the Mustufiat.

Withholding tax on interest, dividends, royalties, or similar income – Article 46 (1)

No later than 10 days after the end of the month in which the tax was withheld – Article 46(2)

Paid directly to the bank. Forms are available from the Ministry of Finance.

Wage withholding tax – Article 58

No later than 10 days after the end of the month in which the tax was withheld – Article 60

Paid directly to the bank. Forms are available from the Ministry of Finance.

Rent withholding tax – Article 59

No later than the 15^th day fol­lowing the end of the solar month in which the rent pay­ment is due (monthly, quarterly etc.) Article 59

Paid directly to the bank. Forms are available from the Ministry of Finance.

Business receipts tax – Article 64

Quarterly – no later than the 15^th day of the next month after each quarter – Article 93(5)

Paid directly to the bank. Forms are available from the Ministry of Finance.

Fixed tax on imports – Article 70

At the time of import – Article 70(4)

Collected by Customs where the customs duties are paid.

Fixed tax on exports – Article 71

At the time of export – Article 71(4)

Collected by Customs where the customs duties are paid.

Fixed tax on transport/per­sons who transport passen­gers or goods for business purposes - Article 72

Annually before the renewal of their vehicle registration – Article 72

Pay at the bank after visiting the Mustufiat.

Fixed tax of unlicensed government contractors – Article 73

At the time the payment is made to the contractor – Article 73

The tax is withheld by the State or its agencies – Article 73

Fixed tax of exhibitions, cinemas, theatres etc. – Article 74

Payable no later than the 15th day of the following month or after the end of each show if not continuous – Article 93(10)

Pay at the bank after visiting the Mustufiat.

Fixed tax of grain & proc­essing mills, cane & seed oil machinery, sawmills –

Article 75

Quarterly installments no later than the 15^th day following the quarter – Article 93(6)

Pay at the bank after visiting the Mustufiat.

Fixed tax of established place of business (shop­keepers tax) – Articles 76 & 77

Quarterly installments no later than the 15^th day following the quarter – Article 93(6)

Pay at the bank after visiting the Mustufiat.

Fixed tax of physicians treating patients outside of state hospitals – Article 78

Annually upon issue or reissue of the medical license – Article 78

Pay to the relevant section of the Ministry of Public Health

Fixed tax on persons without a fixed place of business – Articles 80 & 81

End of Jawza (third month) of the next solar year – Article 93 (1)

Pay at the bank after visiting the Mustufiat.