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The Taxes and Duties Act 2008 outlines the taxes for the country: Income Tax, Services Tax, Petroleum Tax, Import Duty and Sales Tax, and Excise Tax. See how to pay taxes, due dates, forms, and contacts if you have a tax enquiry.
Income tax is levied on tax subjects: individuals companies undivided estates trusts partnerships government enterprises, and associations, cooperatives and similar organisations. Types of Income Tax Wage Income Tax paid by employers, and Withhol ... continue reading »
The TIN re-registration is a program being conducted by the NDDR, aiming to ensure that the information of TIN holders is accurate, complete and up-to-date. Every natural or legal person who obtained a Timor-Leste TIN prior to Nov 1st 2013 is require ... continue reading »
Who Pays Services Tax The following ‘designated services’ pay Services Tax: hotel services restaurant and bar services, and telecommunications services. Businesses with total receipts from the provision of a designated service(s) of les ... continue reading »
The National Directorate of Petroleum and Mineral Revenues is responsible for administering all Petroleum and Mineral Taxes payable in: The area covered by the Joint Petroleum Development Area (JPDA) in the Timor Sea, and Timor-Leste onshore or ... continue reading »
Tax Rates Import Duty and Sales Tax applies to imported goods. It is administered by the Timor-Leste Customs Service. Import Duty is 2.5% of the customs values of the goods, and Sales Tax is 2.5% of the customs value of the goods imported into Tim ... continue reading »
When Excise Tax is Imposed Excise tax is imposed on excisable goods: removed from a warehouse by a registered manufacturer for consumption in Timor-Leste, or imported into Timor-Leste. Excisable Goods There is excise tax only for 10 items: Beer: ... continue reading »
Officers of the Timor-Leste Revenue Service are not authorised to receive payments from taxpayers. Pay Taxes at a BNU Branch To pay taxes in Timor-Leste you are required to: complete 3 copies of the relevant monthly taxes form or annual income tax f ... continue reading »
Annual Income Tax: Pay On or Before 31 March Final payment of income tax is due on or before 31 March, following the end of the tax year, along with lodging an Annual Income Tax Return. If you paid wages to any of your employees for all or part of t ... continue reading »
The Appeals Division is responsible for providing an independent review for those taxpayers who wish to dispute a decision made or a taxation assessment or additional tax liability imposed by the Tax Administration in a fair and equitable manner for ... continue reading »
The Taxes and Duties Act was passed by the National Parliament of Timor-Leste in June 2008 and came into effect on 1 July 2008. The Act changed aspects of Timor-Leste’s tax system including many tax rates. There are also other laws that impac ... continue reading »
Tax Law and Public Rulings Taxes and Duties Act 2008 is the key law specifying Timor-Leste’s taxes and duties, and other aspects of the tax system. There are other laws that impact on taxation. Public Rulings: the Timor-Leste Revenue Service ... continue reading »
There are Tax Forms for domestic taxpayers and petroleum taxpayers. Domestic and Income Tax Forms Annual Income Tax Forms: use to complete your annual income tax return Employer Wage Income Tax Withholding Forms: employers complete for wage income ... continue reading »
Phone For more information on Timor-Leste’s taxation system, contact the Timor-Leste Revenue Service by phone on (+670) 331 0059. Visit a Tax Office You can also visit one of our 3 Tax Offices if you have an enquiry or need further information: ... continue reading »