This document specifies the details and format that should be used to submit the investment income provisions report to the Inland Revenue Department. This document has been produced to help you to submit your Investment Income Payor Data online in a complete and correct manner.
This report as requested by article 34(2) of the Income Tax Act should include all those recipients that were paid without the deduction of the final withholding tax.
Your data is to be completed and submitted to the IRD by not later than 31st January following the year for which the payment has been made.
Table of Contents
- Data Required
- Additional Information
- Submission of the Report
- Online Filing
- Step 1 - Register with the Inland Revenue's online services
- Step 2 - Register for an e-ID
- Step 3 - Request a digital certificate
- Step 4 - Subscribe for IR Services for Corporate Users
- Step 5 - Submitting Your Data
- Method A - Submitting Your Data Using the Personalised Spreadsheet
- Method B - Method B – Importing your data file into the spreadsheet
- Data File Specifications
- File Name
- General Remarks
- File Maintenance
- Record Layouts
- Header Record
- Example Payor Header Record
- Recipients and Investment income Details
- Example of Recipients and Investment Income details