Taxation Documents

Taxation Documents

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, which is responsible for administering the taxation laws, has also issued Public Rulings for specific topics.

Tax Guides

Following the introduction of new Taxation Laws in July 2008, the Ministry of Finance’s Revenue and Customs Directorate developed a series of Tax Guides to outline and explain Timor-Leste’s taxation system.

  • Tax Guide: Overview of Taxes in Timor-Leste as of 1 July 2008
  • Tax Guide: a Guide for Construction Service Providers and Service Recipients
  • Tax Guide: Income Tax Installments – a Guide for Individual and Non-Individual Business Enterprises
  • Tax Guide: Services Tax – a Guide for Providers of Designated Services
  • Tax Guide: Wage Income Tax – a Guide for Employers and Employees
  • Tax Guide: Withholding Tax – a Guide for Landlords and Tenants
  • Tax Guide: Withholding Tax – a Guide for Payers and Recipients of Certain Prescribed Income Payments
  • Tax Guide: Withholding Tax – a Guide for Providers and Recipients of Construction Activities and Consulting Services

Tax Information Brochures

The Revenue and Customs Directorate has published a series of brochures to explain the taxation system, since new Taxation Laws were introduced in July 2008.

  • Annual Income Tax Form
  • Income Tax Installments
  • Information for Non-Governmental Organizations (NGOs)
  • Register for Taxpayer Identification Number
  • Services Tax
  • Summary of Tax Changes
  • The Appeals Process
  • Wage Income Tax
  • Withholding Tax
  • Withholding Tax for Construction and Building Construction Activities

Designation Notices

  • Designation Notices are published each year specifying who needs to complete the annual tax return form.

Exchange Rates

  • Exchange Rates: you may need to refer to exchange rates when completing tax forms. Exchange rates for each month since 2005 are available.

Old Tax Law: pre 30 June 2008

  • Old Tax Law: pre 30 June 2008 documents: you can still access documents that refer to old Tax Law and systems prior to 30 June 2008.

Domestic Tax and Petroleum Tax Documents

  • Full list of current Domestic Tax documents
  • Full list of current Petroleum Tax documents

 See a full list of taxation documents or download taxation forms.