IR Services on-line
IR Services on-line is a suite of Internet applications available to taxpayers and tax practitioners.
The overall objective of the Inland Revenue is to enable taxpayers and their authorised tax practitioners to file Income Tax Returns, effect payments of tax and social security contributions and submit other Inland Revenue forms on-line over the Internet.
Services on IR services on-line are divided into three main service clusters:
- Corporate Taxpayers
- Employers and FSS
- Individual Taxpayers
Once these forms are filed and accepted, they are immediately acknowledged on-line and taxpayers, tax practitioners and employers do not need to take any other action with respect to the forms submitted on line.
Tax Practitioners & Corporate Taxpayers
Tax Practitioners are provided with the e-Return of their corporate clients. The e-Return is an application in the form of a spreadsheet through which the Tax Practitioner submits the Income Tax Return and Financial Statements of their corporate clients.
IR Services on-line for Data Providers is applicable solely to persons who are submitting third party data relating to the income, credit or deduction entitlement of any person or class of persons.
Employers & FSS Services
Employers can honour all their tax obligations form the comfort of home or office. Monthly payments of Social Security Contributions and FSS Tax withheld from their employees’ salaries and wages can be effected together with the on line filing of (FS5). The end of year employees’ statements of earnings (FS3’s and FS7) can also be filed on line either through a web form or through a spreadsheet application from the employer’s desktop.
Individual taxpayers can effect payments online for Self Assesment, Settlement Tax, Provisional Tax and Social Security Contributions (Class Two) due. The Inland Revenue encourages the use of this service so that taxpayers need not call and queue at the Department Cash Office or send a cheque with the risk of incurring Additional Taxes if the payment does not arrive in time.
Individual taxpayers can submit their personal Income Tax Return on-line. Taxpayers need the eID to access this service. Download the user guide.
Taxpayers can also access information on their account as from year of assessment 2003. Taxpayers can view payments, tax statements and tax return statuses for a specific year of assessment.