Income Tax
A service enabling taxpayers registered with the General Tax Authority (GTA) to file an Income Tax Return (Multiple Tax Rate) based on the Accrual Basis Method applicable in commercial accounting.
- Approved financial statements.
- Uploading all documents related to income and exemptions.
- Expense details.
- Consumption details table.
- Any other supporting documents.
Log in to the Dhareeba Portal using the username and password of the registered taxpayers.
Click the Tax “Return/ Statement” menu.
From the Tax “ Return/ Statement” menu, click the " Filling Obligations” panel.
Tax Return Submission - Multiple Tax Rate - Accrual Basis Method.
Basic Information.
The taxpayer chooses the "Accrual Basis Method" on the Basic Information page" for calculating the tax. The following details will be displayed: The capital data is automatically populated from the system based on the taxpayer's registration information. The Business activity, Tax Rate and Currency - are also retrieved from the system
- Information retrieved from the taxpayer's registration file, such as the establishment's tax system.
- Select the "Accrual Basis Principle" tax method from this screen.
Return Details.
- The taxpayer must enter all revenue and expense amounts. Total Taxable Income = Revenues - Expenses - Exempt Revenues - Preferential Tax Regime + Adjustments + Non-Deductible Expenses.
- The tax due is calculated with the Tax Rate according to the applicable tax regime.
- All approved refunds/prepayments are displayed along with the amounts used for offsetting any outstanding obligations and penalties. The remaining balance, if any, will be displayed after all adjustments have been made.
Additional Information.
Summary.
Acknowledgment of the validity of the information.
Acknowledgement Messages.
- Upon successful completion of tax return submission, the taxpayer will receive an acknowledgment message containing the application reference number. Next, a prompt will display with a "payment" button and a "close" button, allowing the taxpayer to either make a payment or defer it for later.
- Upon successful submission of the tax return, the taxpayer will receive a confirmation via email and SMS, along with a downloadable PDF file, which they can access and print from their account on the Dhareeba Portal.
- SMS and Email confirming the successful submission of the original Income Tax Return
- To access and print the notification, the taxpayer must log in to the Dhareeba Portal and select the "My Notifications" tab.
Amendment of a Tax Return - Accrual Basis Method.
- The steps for editing a submitted tax return on the Dhareeba Portal are the same as logging in and submitting the Tax Return - Multiple Tax Rate - Accrual Basis Method, with the added step of clicking the "Edit" button.
- Modify all required transaction details and information.
- The Taxpayer may click the “WHT Adjustment” button if he wants to amend the amounts and adjustments of the Withholding Tax
- Next, the taxpayer may optionally provide additional notes and attach any relevant documents.
- If there is a Change in Total Tax on Summary Screen, the Taxpayer will be directed to the "Payment Details" screen, where he can make payment for the revised amount by clicking the "Pay" button.
- Acknowledgment and Declaration of the validity of the information.
- Notification Receipt.
- Approved financial statements.
- Uploading all documents related to income and exemptions.
- Expense details.
- Consumption details table.
- Any other supporting documents.
Log in to the Dhareeba Portal using the username and password of the registered taxpayers.
Click the Tax “Return/ Statement” menu.
From the Tax “ Return/ Statement” menu, click the " Filling Obligations” panel.
Tax Return Submission - Multiple Tax Rate - Accrual Basis Method.
Basic Information.
Return Details.
Additional Information.
Summary.
Acknowledgment of the validity of the information.
Acknowledgement Messages.
Amendment of a Tax Return - Accrual Basis Method.
Article (11) of the Income Tax Law issued by Law No. (24) of 2018
Article (24) and (26) of the Income Tax Law promulgated by Law No. (24) of 2018
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