eTax Guideline

For Tax agent or personal Representative required to fill this form when you want to register for e-Tax Account. Click the link to Access the form

• eTax Authorization Form (English Version)
• Formulariu Autorizasaun eTax Form (Versaun Tetun)

How to submit Domestic Income Tax

“We highly recommended you to come to tax authority for assisting”

Click here (PDF Version) if you want to download PDF version

Preparation before Submitting Domestic Annual Income Tax:

• • You must have an e-Tax Account
  • Verified all the monthly income paid and been fully capture in the SIGTAS system, you can verify directly in Account Module in e-Tax
  • Must list all the income and expenses for whole year (ex:01 January till 31 December 2024)
  • Data for Profit /Loss, Balance sheet & Cash Flow must be ready

1. To submit Domestic Income Tax, click onDeclarations in the toolbar and you can see the drop-down menu
2. Click on Declaration
3. Go to the search field on the right and use the navigation arrow (Ú) to select Domestic Income Tax
4. Click File for the annual that you want to submit (Please note that Domestic Income Tax 2023 is just an example for this guideline).
5. Fill the field line from Line 1 up to Line 110 which is based on your company activities. This means that you don’t have fill all the line, and also note that some lines are not visible, example line 135 (this is subtract between line 5 - (10+11)) and  those lines will automatically calculate base on number that you put on the linking lines.Please, read the Tax Annual guidelines forms in website attl.gov.tl before filling each lines column direct into the E-Tax platform 
   • Line 1 Are you an individually owned Enterprise?
   Explanation:  This line for calculation =  select Yes, if ENIN/Sole Trader or Tin start 3xx and 7xx, select No you are Unipessoal LDA, LDA, S.A, R.P, EP and etc. (Please see INCOME TAX form instructions for more information)
   • Line 2 Are you an individual Enterprise and a resident of East Timor
   Explanation:  (Please see INCOME TAX form instructions for more information)
   • Line 3 Non-resident indicator calculation
   Explanation:  (Please see INCOME TAX form instructions for more information)
   • Line 5 GROSS_INCOME:
   Explanation:  Total/Gross income during the year: (includes profits from sale/transfer of property), (Please see INCOME TAX form instructions for more information before you enter any amount here)
   • Line 10 Purchases-Inventory and Trading Stock
   Explanation:  Purchases - Inventory and trading stock during the year (Please see INCOME TAX form instructions for more information before you enter any amount here)
   • Line 15 Tax-deductible Depreciation
   Explanation:  Description of asset Tax-deductible during the year (Please see INCOME TAX form instructions for more information before you enter any amount here)
   • Line 20 Tax-deductible Amortization of Intangibles
   Explanation:  (filling line 20, Please see INCOME TAX form instructions for more information before you enter any amount here)
   • Line 25 Tax-deductible Bad Debts
   Explanation:  Please refer to line 25 in the Income Tax Form Instructions before you enter any amount here
   • Line 30 Tax-deductible Foreign Currency Exchange Losses
   Explanation:  Please refer to line 30 in the Income Tax Form Instructions before you enter any amount here
   • Line 35 Salary and Wages
   Explanation:  Please refer to line 35 in the Income Tax Form Instructions before you enter any amount here
   • Line 40 Contractor and Sub-Contractor Expenses
   Explanation:  Please refer to line 40 in the Income Tax Form Instructions before you enter any amount here
   • Line 45 Commission Expenses
   Explanation:  Please refer to line 45 in the Income Tax Form Instructions before you enter any amount here
   • Line 50 Rent Expenses
   Explanation:  expenses gross amount rent Please refer to line 50 in the Income Tax Form Instructions before you enter any amount here
   • Line 55 Motor Vehicle Expenses
   Explanation:  Please refer to line 55 in the Income Tax Form Instructions before you enter any amount here
   • Line 60 Repairs and Maintenance
   Explanation:  Please refer to line 60 in the Income Tax Form Instructions before you enter any amount here
   • Line 65 Research and Development Expenses
   Explanation:  Please refer to line 65 in the Income Tax Form Instructions before you enter any amount here
   • Line 70 Scholarship, Apprenticeship, and Training Costs
   Explanation: Please refer to line 70 in the Income Tax Form Instructions before you enter any amount here 
   • Line 75 Royalties
   Explanation:  Please refer to line 75 in the Income Tax Form Instructions before you enter any amount here
   • Line 80 Losses from Sale/Transfer of Business/Income Property
   Explanation:  Please refer to line 80 in the Income Tax Form Instructions before you enter any amount here
   • Line 110 Other Tax-deductible Expenses
   Explanation:  Please refer to line 110 in the Income Tax Form Instructions before you enter any amount here
   • Line 135 TOTAL EXPENSES
   Explanation: Automatic line calculation (system will automatic add lines 10 to 110)
   • Line 140 Net Income/Loss before deducting or adding carry forward losses
   Explanation: Automatic line calculation (system will automatic calculate subtract line 135 from line 05)
   • Line 145 Loss carried forward from previews year or last year
   Explanation: Automatic line calculation (system will automatic bring carry forward from last year
   • Line 150 Year Taxable Income or Loss
   Explanation: Automatic line calculation Please refer to line 150 in the Income Tax Form Instructions
   • Line 155 Total Losses to carry forward to next year
   Explanation: Automatic line calculation Please refer to line 155 in the Income Tax Form Instructions
   • Line 160 INCOME SUBJECT TO TAX this year
   Explanation: Automatic line calculation Please refer to line 160 in the Income Tax Form Instructions
   • Line 165 TAX ON INCOME SUBJECT TO TAX this year
   Explanation: Automatic line calculation Please refer to line 165 in the Income Tax Form Instructions
   • Line 170 Foreign tax credits
   Explanation: Please refer to line 170 in the Income Tax Form Instructions before you enter any amount here
   • Line 175 Income tax instalments paid
   Explanation: Automatic line calculation  Please refer to line 175 in the Income Tax Form Instructions
   • Line 180 Withholding Tax withheld from royalty income received
   Explanation: Please refer to line 180 in the Income Tax Form Instructions before you enter any amount here
   • Line 185 Withholding Tax withheld from rental income received from land and/or buildings
   Explanation: Please refer to line 185 in the Income Tax Form Instructions before you enter any amount here
   • Line 190 Withholding Tax withheld from building and construction income
   Explanation: Please refer to line 190 in the Income Tax Form Instructions before you enter any amount here
   • Line 195 Withholding Tax withheld from construction consulting services income
   Explanation: Please refer to line 195 in the Income Tax Form Instructions before you enter any amount here
   • Line 200 Withholding Tax withheld from air and sea transportation services income
   Explanation: Please refer to line 200 in the Income Tax Form Instructions before you enter any amount here
   • Line 205 Withholding Tax withheld from mining and mining support services income
   Explanation: Please refer to line 205 in the Income Tax Form Instructions before you enter any amount here
   • Line 215 Total credits
   Explanation: Automatic line calculation  
   • Line 220 Tax owing/overpaid
   Explanation: Automatic line calculation  
   • Line 225 INCOME TAX OWING
   Explanation: Automatic line calculation  
6. Calculate and make sure the value numbers input for all lines in columns are correct, if same line fill is not correct need to correct value or amount , please click reset . and do the correction, click calculate bottom again  and
7. Click Save
8. Before Click Submit Declaration, you must attached all the supporting document such as:  Profit /Loss, Balance sheet & Cash Flow and other specific line ; 15, 50 and 110
9. Click Submit Declaration

NOTE:

ALL of the income for the company received was subject to proper Withholding and the company elects FINAL WITHHOLDING in line of filing an Income Tax Return during the year Just enter Zero amount on the first line is calculate and submit IF THE TYPE OF SERVICES PROVIDED BY THE COMPANY (CHECK APPLICABLE):

• • Please to read: Tax Guide Annual Income line: 195-205
  • Carrying on construction or building activities (2%)
  • Providing construction consulting services (4%)
  • Providing air or sea transportation services (2, 64%)
  • Carrying on mining or mining support services (4, 5%)

How to Login to e-Tax

1. Visit Tax Authority Website on https://attl.gov.tl/
2. Click on e-Tax Login

3. Insert your credential (Username or email  and Password ) that has registered in Tax Authority
4. Click Login

you Click here(PDF Version) if you want to download PDF version

1. Click on Mailbox
2. Click on Compose Mail

Fill the required fields if needed (see the sample and description as Bellow);

3. Category: Go to the search field to use the navigation arrow (Ú) and select/Choose Payment

4. Accounts: Go to the search field to use the navigation arrow (Ú) and select/Choose specific Tax types that made the payment for (12623 - Domestic Installment is example for this guideline), or you can leave it for those who use the manual form. 

5. Subject : start fill the column with the TIN number and Description of the Evidence (Example: 1245981- Company A's  Evidence Payment from Bank  for Period 05-2023, Domestic Installment Tax)
6. Message: if payment is more than one tax types, Give us as many description as you can such as: date of the payment, amount ($) paid, Tax Types, etc.
7. Click on Choose (File needed to be scanned into your computer or devices)
8. Click Send

Click here(PDF Version) if you want to download PDF version

1. To submit Domestic Installment Tax, click onDeclarations in the toolbar and you can see the list of the drop-down menu
2. Click on Declaration
3. Go to the search field on the right and use the navigation arrow (Ú) to select Domestic Intallment tax
4. Click File for the prefer month that you want to submit (Please note that 2023-04 is just an example for this guideline).

Fill the required fields in the right section if needed;

5. In “Line 10 Revenue for Period”:  Insert Total Gross Amount in the Column ($4000 is example for this guideline)
6. In “Line 15 Tax Rate”: the system will calculated automatic for tax the rate of 0.5% from gross amount base on the “line 10”.
7. Click Calculate

8. Amount ($) for “Line 20 Tax to Pay” will be automatically display once we click the Calculation Button ( $4000X0.5%=$20  is example for this guideline or you can click reset if there some mistake with the Amount)
9. Click Save
10. Submit Declaration

Click here(PDF Version) if you want to download PDF version

Domestic Monthly Taxes Akumulado/associate husi   tipo imposto tolu (3) mak tuir mai ne’e;

1. Domestic Monthly Wages Income Tax for Resident/ Imposto Salarios ba Funsionarios Residente,
2. Domestic Monthly Wages Income Tax for non- Resident/ Imposto Salarios ba Funsionarios Naun-Residente, no
3. Domestic Service Tax/Imposto Servisus.

 Atu submete deklarasaun imposto mensal liuhusi Step sia (9) mak hanesan tuir mai ne’e;

Step 1).  Submete Domestic Monthly Taxes, Klik iha Declarations iha menu no bele hare lista drop-down menu hanesan imajen.

Step 2). Klik iha  Consolidated Declarations

Step 3). Ba iha  search field/buka parte klaran uza seta navegasaun /navigation arrow (Ú) Hili Domestic Monthly Taxes

Step 4. klik File  ba fulan/tinan neébe prefere atu submete deklarasaun mensal (Favor note iha  2023-05 neé ezemplu deit ba mata-dalan neé).  Antes ba step 5,  ita-boót sira mos tenki hatene/kumpreende katak Domestic Monthly Taxes  neé  akumula tipo Imposto tolu (3) mak hanesan  ^a)Domestic Monthly Wages Income Tax for Resident, ^b)Domestic Monthly Wages Income Tax for non- Resident, and ^c)Domestic Service Tax. Tipo imposto sira  neé balun sei la mosu iha drop-down menu neé tanba sei bazea ita-boót sira nia atividades  negosio/Business Activity (ex: karik empresa/kompaña la emprega/  la iha Funsionariu Naun-Residente /Foreigner employees, ne’e Domestic Monthly Wages Income Tax for non- Resident sei la mosu iha lista tipo imposto).

Step 5). Ba iha  search field/ kampu parte karuk no uza panah/navigation arrow (Ú) hodi hili tipo Impostos/taxes types lista  drop-down menu neébe ITA hakarak atu deklara /submete:

I. Domestic Monthly Wages Income Tax for Resident / Imposto Salarios ba Funsionarios Residente

1. 1. Ba iha search field/kampu  parte karuk hodi uza  seta navegasaun/navigation arrow (Ú) hodi hili Domestic Monthly Wages Income Tax for Resident
   2. Preenxe tuir kuluna neébe iha seksaun parte loos nian karik presiza; iha “Line 5”:  insera Total gross wages paid during the month iha kuluna ($5000 hanesan ezemplu ba mata-dalan ida-neé), favor vizita / kontatu  ami karik atu hatene liu tan informasaun.
   3. Iha “Line 10 Total wages income tax withheld during the month” ba kuluna ida-neé  kalkulasaun manual  depende ba tabela salarios neé empresa/kompaña  oferese ba funsionarios  iha kompaña (total $200 ba Imposto salario funsionarius hotu maibe funsionarios  ne’ebe sira nia liu >$500 ida-ne’e hanesan ezemplu ba Mata-dalan ida-ne’e).
   4. Klik iha Calculate
   5. Kuluna ho Montante ($) ba “Valor Calculated (US$)”(5000 ba liña 5 no 200 ba liña 10 )sei automatika mosu depois klik Calculate Button (Ita-boót sira bele klik reset karik  montante insera ne’e sala ($.
   6. Clik Save
   7. Klik Mark as Complete

Note: Karik la iha  tipo imposto  Domestic Monthly Wages Income Tax for non- Resident, ITA ba direta  iha Step 6 Cek iha  Mark ( ü) tipo imposto neébe akumuladu/associate ho Domestic Monthly Taxes form ne’ebé ITA hakarak atu Submete”.

II. Domestic Monthly Wages Income Tax for non- Resident / Imposto Salarios ba Funsionarios Naun-Residente

• 1. Ba iha search field/kampu parte karuk no uza seta navegasaun/navigation arrow (Ú) hodi hili Domestic Monthly Wages Income Tax for non- Resident
  2. Preenxe kuluna neébe requzita/presiza iha seksaun parte loos nian karik presiza;
  3. Iha “Line 5”: Insera Total gross wages paid during the month iha kuluna ($500 neé hanesan ezemplu ba mata-dalan ida-neé),  halo favor kontatu no vizita ami karik presiza liu tan informasaun ruma.
  4. klik calculate,  iha “Liña 10 Total wages income tax withheld during the month” sei  automatically mosu wainhira klik iha Calculate Button ( $500X10%=$50  neé hanesan ezemplu deit ba iha mata-dalan ida-neé  ou  ita-boót bele klik  reset  karik  montante insera ne’e sala($))
  5. Montante ($) valor/montante ($)  iha “Liñe 15 Tax to Pay and Value Calculated (US$)” sei   automatically mosu wainhira ITA klik iha Calculate Button ($500 hanesan ezemplu ba mata-dalan ida-neé ou ITA bele klik  reset karik montante insera ne’e sala)
  6. Klik Save
  7. Klik Mark as Completed

Note: Karik ITA la iha  Domestic Service Tax,  ITA ba direta iha  Step 6 Cek iha Mark ( ü) ba Tipo Imposto akumulado/associate ho Domestic Monthly Taxes form neébe ITA hakarak atu Submete”.  III.Domestic Service Tax / Imposto Servisus

• 1. Ba iha search field /kampu parte karuk no uza seta navegasaun/navigation arrow (Ú) hodi hili Domestic Service Tax
  2. Preenxe Requezito/ fields iha seksaun parte loos servisu spesifiku neébe fornese (fornese Servisu iha area Hotel Services, “Gross Sales” hanesan ezemplu iha mata-dalan ida-neé).
  3. Iha Liña 15 Hotel services (Gross Sales); Insera total  montante groso durante fulan tomak nia laran ( Maio 2023 $1000 hanesan ezemplu iha mata-dalan ne’e)
  4. Iha matadalan ida-ne’e, ITA  Hotel Services “Gross Sales” hanesan ezemplu,  Nuneé ita bele insera  Zero (0 Montante ba iha liña 20 ho 30, tanba  kalkulasaun ba tipo imposto rua (2) nia prosesu hanesan mos iha  liña 15 Hotel services (Gross Income/Sales).
  5. klik Calculate Button
  6.  Liña 35 ne’e Total hamutuk/SUM husi liña 15:20:30 ($1000+$0+$0=$1000).
  7. Liña 40 Services Tax Payable /, sei automatically mosu wainhira ITA klik iha Calculate Button. ($1000X5%=$50 ne’e hanesan ezemplu iha mata-dalan ida-ne’e ou ITA klik iha reset karik ITA Montante insera ne’e sala)
  8. Klik Save
  9. Klik Mask as Complete

Step 6), Cek iha vistu/ Mark ( ü) ba Tipo Imposto akumulado/ associate ho formulariu Domestic Monthly Taxes form ne’ebe ITA hakarak atu Deklara/ Submete.

Step 7), Klik Submit Declaration

Step 8), Confirmed list of Consolidated Declaration Step 9),  klik Submit. Husu konfirma antes finalize submisaun deklarasaun no sistema aloka Aumatimente  numeru avalisaun / Assessment number  kada tipo impostu  ho numeru uniku deklarasaun/ a unique declaration number.

Atu submete deklarasaun imposto mensal liuhusi Step sia (9) mak hanesan tuir mai ne’e;

Step 1. Atu Submete Domestic Monthly Final Withholding Taxes, Klik iha Declarations iha menu no bele hare lista drop-down menu hanesan imajen.

Step 2. Klik iha Consolidated Declarations exemplu iha imagen kraik ne’e:

Step 3. Ba iha search field  parte klaran uza seta navegasaun /navigation arrow  no Hili  Domestic Monthly Final withholding tax.

Step 4. klik File  ba Tinan/Fulan neébe prefere atu submete deklarasaun mensal (Favor hili 2023-02 neé  hanesan ezemplu ba matadalan ida-neé)hanesan imajen kraik ne’e;

Antes ba step 5  ita-boót sira mos hatene/kumpriende  saida maka  Domestic Monthly Final Withholding Tax  neé  akumula tipo Imposto mak ualu (8) mak hanesan:  

1. Domestic Withholding Prizes and Lotteries (Imposto Retensaun Premious no Loteria),
2. Domestic Withholding Royalties (Imposto Retensaun Royalties),
3. Domestic Withholding Rent-land and Buildings (Imposto Retensaun  Aluga rai no uma),
4. Domestic Withholding Construction and Building Activities (Imposto retensaun Konstrusaun no Atividade Konstrusaun),
5. Domestic Withholding Construction Consulting Services (Imposto Retensaun Servisus Konsultoria ba Konstrusaun),
6. Domestic Withholding Mining and Mining Support Services (Imposto Retensaun Esplorasaun Mina no Servisus ba Apoiu),
7. Domestic Withholding Transportation Air and Sea (Imposto RetensaunTransporte ba Aero no Maritimu),
8. Domestic Withholding Non-residents Without Permanent Establishmen (Imposto Retensaun laos Rezidente no Laiha Estabelesementu iha TL).

Tipo imposto sira  neé balun sei la mosu iha drop-down menu lista neé tanba sei bazea ita-boót sira nia atividades  negosio/Business Activity (ex: karik empresa/kompaña la iha atividades Premious no Loteria, neé Domestic Withholding Prizes and Lotteries sei la mosu iha lista tipo imposto).

Step 5. Ba iha  search field/ kampu parte karuk no uza seta navegasaun /navigation arrow  hodi hili tipo Impostos/taxes iha lista  drop-down menu ne’ebe ITA hakarak atu deklara /submete, Ex. iha imagen kraik ne’e.

a). Domestic Withholding Prizes and Lotteries (Imposto Retensaun Premious no Loteria),

1. Ba iha search field parte karuk hodi uza  seta navegasaun/navigation arrow  hodi hili Domestic Withholding Prizes and Lotteries
2. Preenxe tuir kuluna neébe iha seksaun parte loos nian karik presiza; iha “Line 45”:  insera Total Gross Prizes and Lotteries iha kuluna ($5000 hanesan ezemplu ba mata-dalan ida-neé), favor vizita / kontatu  ami karik hatene liu tan informasaun.
3. Klik iha calculate
4. Iha “Line 50 Total Prizes and Lotteries tax withheld during the month (LN45x 10%)” sei automatically mosu wainhira klik iha Calculate Button ( $5000X10%=$500  neé hanesan ezemplu deit ba iha mata-dalan ida-neé  ou  ita-boót bele klik  reset  karik montante insera ne’e sala)
5. Montante ($) valor/montante ($) iha “Line 50 Tax to Pay and Value Calculated (US$)” sei   automatically mosu wainhira ITA klik iha Calculate Button ($500  hanesan ezemplu ba madalan ida-neé ou ITA bele klik  reset karik montante insera ne’e sala)
6. Klik Save
7. Klik Mark as Completed

 

b). Domestic Withholding Royalties (Imposto Retensaun Royalties),

1. Ba iha search field parte karuk hodi uza  seta navegasaun/navigation arrow (Ú) hodi hili Domestic Withholding Royalties
2. Preenxe tuir kuluna neébe iha seksaun parte loos nian karik presiza; iha “Line 55”:  insera Total gross Royalties during the month iha kuluna ($5000 hanesan ezemplu ba mata-dalan ida-neé), favor vizita / kontatu  ami karik hatene liu tan informasaun.
3. Klik iha calculate,
4. Iha “Line 60 Total Royalties income withheld during the month (LN55 x10%)” sei  automatically mosu wainhira klik iha Calculate Button ( $5000X10%=$500  neé hanesan ezemplu deit ba iha mata-dalan ida-neé  ou  ita-boót bele klik  reset  karik montante insera ne’e sala)
5. Montante ($) valor/montante ($) iha “Liñe 60 Tax to Pay and Value Calculated (US$)” sei   automatically mosu wainhira ITA klik iha Calculate Button ($500 hanesan ezemplu ba madalan ida-neé ou ITA bele klik  reset karik  montante insera ne’e sala)
6. Klik Save
7. Klik Mark as Completed

Note: Karik ITA la iha  Domestic Withholding Royalties,  ITA ba direta iha  Step 6 Cek iha Mark ( ü) ba Tipo Imposto akumulado/associate ho Domestic Monthly Final Withholding Tax form ne’ebe ITA hakarak atu Submete”. 

c) Domestic Withholding Rent-land and Buildings (Imposto Retensaun Aluga rai no uma),

1. Ba iha search field parte karuk hodi uza  seta navegasaun/navigation arrow (Ú) hodi hili Domestic Withholding Rent-land and Buildings
2. Preenxe tuir kuluna neébe iha seksaun parte loos nian karik presiza; iha “Line 65”:  insera Total Rent and Buliding  iha kuluna ($5000 hanesan ezemplu ba mata-dalan ida-neé), favor vizita / kontatu  ami karik atu hatene liu tan informasaun.
3. Klik iha calculate,
4. Iha “Line 70 Withholding Tax Calculated (LN65x 10%)” ” sei  automatically mosu wainhira klik iha Calculate Button ( $5000X10%=$500  neé hanesan ezemplu deit ba iha mata-dalan ida-neé  ou  ita-boót bele klik  reset  karik insera montante balun sala)
5. Montante ($) valor/montante ($) iha “Liñe 70 Tax to Pay and Value Calculated (US$)” sei   automatically mosu wainhira ITA klik iha Calculate Button ($500 hanesan ezemplu ba mata-dalan ida-ne’e ou ITA bele klik  reset karik montante insera ne’e sala)
6. Klik Save
7. Klik Mark as Completed

Note: Karik ITA la iha  Domestic Withholding Rent-land and Buildings,  ITA ba direta iha  Step 6 Cek iha Mark ( ü) ba Tipo Imposto akumulado/associate ho Domestic Monthly Final Withholding Tax form ne’ebe ITA hakarak atu Submete”. 

d) Domestic Withholding Construction and Building Activities (Imposto retensaun Konstrusaun no Atividade Konstrusaun)

1. Ba iha search field /kampu parte karuk hodi uza  seta navegasaun/navigation arrow (Ú) hodi hili Domestic Withholding Construction and Building Activities
2. Preenxe tuir kuluna neébe iha seksaun parte loos nian karik presiza; iha “Line 75”:  insera Total Construction and building activities paid during the month iha kuluna ($5000 hanesan ezemplu ba mata-dalan ida-neé), favor vizita / kontatu  ami karik atu hatene liu tan informasaun.
3. Click iha Calculate
4. Iha “Line 80 Total Construction and building activities withheld during the month””(LN75 x 2%)”, sei  automatically mosu wainhira klik iha Calculate Button ( $5000 x 2%=$100  neé hanesan ezemplu deit ba iha mata-dalan ida-ne’e  ou  ita-boót bele klik  reset  karik  montante insera ne’e  sala)
5. Montante ($) valor/montante ($) iha “Liñe 75 Tax to Pay and Value Calculated (US$)” sei   automatically mosu wainhira ITA klik iha Calculate Button ($100 hanesan ezemplu ba mata-dalan ida-neé ou ITA bele klik  reset karik montante insera ne’e sala)
6. Klik Save
7. Klik Mark as Completed

Note: Karik ITA la iha Domestic Withholding Construction and Building Activities, ITA ba direta iha  Step 6 Cek iha Mark ( ü) ba Tipo Imposto akumulado/associate ho Domestic Monthly Final Withholding Tax form ne’ebe ITA hakarak atu Submete”. 

e) Domestic Withholding Construction Consulting Services (Imposto Retensaun Servisus Konsultoria ba Konstrusaun),

1. Ba iha search field parte karuk hodi uza  seta navegasaun/navigation arrow (Ú) hodi hili Domestic Withholding Construction Consulting Services
2. Preenxe tuir kuluna neébe iha seksaun parte loos nian karik presiza; iha “Line 85”:  insera Total Construction consulting services during the month iha kuluna ($5000 hanesan ezemplu ba mata-dalan ida-neé), favor vizita / kontatu  ami karik atu hatene liu tan informasaun.
3. Klik iha Calculate,
4. Iha “Line 90 Total Construction consulting services withheld during the month”LN85 x 4 %)”, sei  automatically mosu wainhira klik iha Calculate Button ( $5000X 4%=$200 ne’e hanesan ezemplu deit ba iha mata-dalan ida-neé  ou  ita-boót bele klik  reset  karik  montante insera ne’e sala).
5. Montante ($) valor/montante ($) iha “Liñe 90 Tax to Pay and Value Calculated (US$)” sei   automatically mosu wainhira ITA klik iha Calculate Button ($200 hanesan ezemplu ba mata-dalan ida-neé ou ITA bele klik  reset karik montante insera ne’e sala)
6. Klik Save 
7. Klik Mark as Completed

Note: Karik ITA la iha  Domestic Withholding Construction Consulting Services,  ITA ba direta iha  Step 6 Cek iha Mark  ba Tipo Imposto akumulado/associate ho Domestic Monthly Final Withholding Tax form ne’ebe ITA hakarak atu Submete”. 

f) Domestic Withholding Mining and Mining Support Services (Imposto Retensaun Esplorasaun Mina no Servisus ba Apoiu),

1. Ba iha search field/kampu parte karuk hodi uza  seta navegasaun/navigation arrow (Ú) hodi hili Domestic Withholding Mining and Mining Support Services
2. Preenxe tuir kuluna neébe iha seksaun parte loos nian karik presiza; iha “Line 95”:  insera Total gross mining and mining support services during the month iha kuluna ($5000 hanesan ezemplu ba mata-dalan ida-neé), favor vizita / kontatu  ami karik atu hatene liu tan informasaun.
3. Klik iha Calculate,
4. Iha “Line 100 Total mining and mining support services withheld during the month” (LN95 x 4.5%)’, sei  automatically mosu wainhira ITA klik iha Calculate Button ($5000 x 4.5% hanesan ezemplu ba mata-dalan ida-neé ou ITA bele klik  reset karik montante insera ne’e sala)
5. Montante ($) valor/montante ($) iha “Line 100 Tax to Pay and Value Calculated (US$)” sei   automatically mosu wainhira ITA klik iha Calculate Button ($225 hanesan ezemplu ba mata-dalan ida-neé ou ITA bele klik  reset karik montante insera ne’e sala)
6. Klik Save
7. Klik Mark as Completed

Note: Karik ITA la iha  Domestic Withholding Mining and Mining Support Services,  ITA ba direta iha  Step 6 Cek iha Mark ( ü) ba Tipo Imposto akumulado/associate ho Domestic Monthly Final Withholding Tax form ne’ebe ITA hakarak atu Submete”. 

g) Domestic Withholding Transportation Air and Sea (Imposto RetensaunTransporte ba Aero no Maritimu),

1. Ba iha  search field parte karuk hodi uza  seta navegasaun/navigation arrow (Ú) hodi hili Domestic Withholding Transportation Air and Sea
2. Preenxe tuir kuluna neébe iha seksaun parte loos nian karik presiza; iha “Line 105”:  insera Total gross Transportation – air and Sea the month iha kuluna ($5000 hanesan ezemplu ba mata-dalan ida-neé), favor vizita / kontatu  ami karik atu hatene liu tan informasaun.
3. Click iha Calculate
4. Iha “Line 110 Total Transportation – air and Sea withheld during the month”(LN105 x 2.64%), sei  automatically mosu wainhira ITA klik iha Calculate Button ($5000 x 2.64%  hanesan ezemplu ba mata-dalan ida-neé ou ITA bele klik  reset karik montante insera ne’e sala)
5. Montante ($) valor/montante ($) iha “Liñe 110 Tax to Pay and Value Calculated (US$)” sei   automatically mosu wainhira ITA klik iha Calculate Button ($132 hanesan ezemplu ba mata-dalan ida-neé ou ITA bele klik  reset karik montante insera ne’e sala)
6. Klik Save
7. Klik Mark as Completed

Note: Karik ITA la iha  Domestic Withholding Transportation Air and Sea,  ITA ba direta iha  Step 6 Cek iha Mark ( ü) ba Tipo Imposto akumulado/associate ho Domestic Monthly Final Withholding Tax form ne’ebe ITA hakarak atu Submete”. 

h) Domestic Withholding Non-residents Without Permanent Establishmen (Imposto Retensaun laos Rezidente no Laiha Estabelesementu iha TL)

1. Ba iha search field/kampu parte karuk hodi uza  seta navegasaun/navigation arrow (Ú) hodi hili Domestic Withholding Non-residents Without Permanent Establishmen
2. Preenxe tuir kuluna neébe iha seksaun parte loos nian karik presiza; iha “Line 115”:  insera Total Non-residents without permanent establishment (all payment types) paid during the month iha kuluna ($5000 hanesan ezemplu ba mata-dalan ida-neé), favor vizita / kontatu  ami karik atu hatene liu tan informasaun.
3. Klick iha Calculate,
4. Iha “Line 120 Total Non-residents without permanent establishment (all payment types) withheld during the month” (LN115 x 10%)”, sei  automatically mosu wainhira ITA klik iha Calculate Button ($5000 x 10% hanesan ezemplu ba mata-dalan ida-neé / ITA bele klik  reset karik montante insera ne’e sala)
5. Montante ($) valor/montante ($) iha “Liñe 120 Tax to Pay and Value Calculated (US$)” sei   automatically mosu wainhira ITA klik iha Calculate Button ($500 hanesan ezemplu ba mata-dalan ida-neé ou ITA bele klik  reset karik  montante insera ne’e sala)
6. Klik Save
7. Klik Mark as Completed

Note: Karik ITA la iha  Domestic Withholding Non-residents Without Permanent Establishmen,  ITA ba direta iha  Step 6 Cek iha Mark ( ü) ba Tipo Imposto akumulado/associate ho Domestic Monthly Final Withholding Tax form ne’ebe ITA hakarak atu Submete”.   

Setp 6), Cek iha vistu/ Mark ( ü) ba Tipo Imposto akumulado/ associate ho formuláriu Domestic Monthly Final Withholding Tax form ne’ebé ita hakarak atu Deklara/ Submete.

Step 7), Klik Submit Declaration (Note: Karik iha tipu taxe balun mak seidauk Vistu, bele  ba fali  hodi click iha tipu taxa refere depois click iha Mark as Complete hodi bele Vistu.  Tamba Butaun “Submit” sei imbizibel wainhira iha tipu taxa balun la vistu.) sistema sei messagen hanesan: (This consolidted declaration is not permitted to send to the tax center because some of its children did not yet been marked as completed:

• 88428 - Domestic Withholding Non-residents Without Permanent Establishment

  Step 8), Confirmed list of Consolidated Declaration

Step 9),  klik Submit. Husu konfirma antes finalize submisaun deklarasaun no sistema aloka Aumatimente  numeru avalisaun/Assessment number  kada tipo impostu  ho numeru uniku deklarasaun/ a unique declaration number.

1. Ita hili Request number 181 hanesan exemplu ba matadalan  ida ne’e
2. Klik Details iha action nia okos atu cek nia validasaun ba Sertidaun Dividas ne’ebe ho  Request Status “Failure” ho detallu deskripsaun. 
3. Wainhira pontu validasaun sira iha kraik ne’e balun mak ho KOR MEAN ne’e signifika katak kompania refere iha problema no Sertidaun Dividas la bele sai, Ba validaaun nune’e presiza mai Autoridade Tributária hodi resolve antes halo fali pedidu ba Sertidaun Dividas Foun, detallu validasaun mak hanesan tuir mai:

Ex; Validasaun KOR MEAN ne’ebe sai ahensa exemplu iha matadalan ida-ne’e mak  “Taxpayer does not have an active certificate” = ne’e signifika  katak Sertidaun dividas ne’e sai ativu hela  no la premite emite Sertidaun dividas foun, Dividas mate ohin aban mak halo pedidu, tanba Sertidaun dividas wainhira halo pedidu iha kualker tempu  no kumpri hotu validasaun sira  lori maksimu 20 minutus Sistema sei Automatika manda direta ba empreza sem interven husi ofisial AT.

Deskripsaun Detallu ba kada Validasaun iha leten:

1. All tax periods have been filed :ne’e katak atu hare periudu/ submisaun deklarasaun impostu mensal no annual rutina ho ordem no kompletu,

2. Taxpayer does not have an active certificate : ne’e katak Sertidaun dividas ne’e sai validu hela  no la premite emite Sertidaun dividas foun, Dividas mate ohin aban mak halo pedidu, tanba Sertidaun dividas wainhira halo pedidu iha kualker tempu  no kumpri hotu validasaun sira  lori maksimu 20 minutus Automatik haruka empreza sem interven husi ofisial AT,

3. Taxpayer has no open audit case : ne’e katak iha prosesu Audit registu hela no seidauk finalize servisu husi parte Diresaun Nasional Inspesaun Tributária (DNIT-AT),

4. Taxpayer has no open collection case : ne’e katak registu hela parte kobransa nian no seidauk finalize servisu husi Kobransa Diresaun Nasional Receitas Domestica (DNRD no DNPM – AT),

5. Taxpayer has no outstanding liabilities : ne’e katak sei iha Dividas ba Estado no presiza kumpri antes halo pedidu ba Sertidaun dividas,

6. Taxpayer respects all payment agreements : ne’e katak regista hela iha akordo pagamentu impostu ho Autoridade Tributária,

7. Taxpayer CD HOLD Placed : ne’e katak  iha identifikasaun balun husi AT presiza mai AT hodi resolve antes halo pedidu ba Sertidaun dividas,

8. Taxpayer no any Tax Accounts : ne’e katak durante ne’e la halo deklarasaun mensal no annual  impostu nian mai AT, presiza mai AT hodi konfirma antes halo pedidu ba Sertidaun dividas.

• Click iha ne'e karik hakarak Download PDF Version

To CHANGE YOUR PROFILE

1. Click on the arrow in the Profile menu, in the top right corner of the toolbar;
2. Click on the My Profile This action opens the My profilepage;
3. Change your Phone Number, Email Addressor Preferred Language at your will.
4. Click on Save. This action updates your profile information

To change your password:

1. Click the arrow next to your name in the top right corner of the toolbar;
2. Select the option My Profile. This action opens the My Profilepage;
3. Go to the field Change Passwordand drag the mouse from the No tab to the left until it changes to YES. This action displays the fields necessary to change the password;
4. When successfully drag the mouse from the Notab to the left until it changes to YES. This action displays the fields necessary to change the password;
5. Fill out the Old Password, the new Password at you will , Confirm Passwordfields;
6. Click the Save This action updates your profile and password.

Click here(PDF Version) if you want to download PDF version

I. Oinsa Halo Pedidu

1. Klik iha Module “Certificate” iha Menu hodi display/hatudu lista opsaun
2. Klik iha “Clearance Request”,

3. Klik arrow Request Type depois hili Tax Clearance Certificate
4. Klik “New” atu halo pedidu Sertidaun Dividas

Note: Tipu Dokumentus ba Sertidaun Dividas hamutuk ha’at (4) mak hanesan: All Commercial Activities- 3 Months, All Commercial Activities- 1 Month, Viza Extension- 3Months, no, Viza Extension 1 Month.

5. Iha Request Type: Tax Clearance Certificate
6. Klik arrow TIN: automatic display/ mosu TIN ne’ebe registado iha SERVE IP no AT no hili
7. Klik arrow DOCUMENT TYPE: Tipu Dokumentus ba Sertidaun Dividas hamutuk ha’at (4) mak hanesan:
   • All Commercial Activities- 3 Months,
   • All Commercial Activities- 1 Month,
   • Viza Extension- 3Months,
   • no, Viza Extension 1 Month.

Ita hili tuir necesidade kompania maibe ita  hili ALL COMERCIAL ACTIVITIES-3 Months,  period Normal  Hanesn exemplu ba matadalan ida nee.

8. Klik arrow Enteripes: automatic display/ mosu empreza nia naran ne’e registado iha SERVE.IP no iha AT no: hili
9. Klik arrow “Reason”: hili ALL COMERCIAL ACTIVITIES / EXTENSION VISA
10. Klik “Validity Date” hili date emite ohin Loron Sertidaun Dividas , no Expiry Date sei automatca mosu
11. Hakerek Kompletu director ba empreza nia naran iha koluna “Director's/ Individual Name”
12. Klik Save: Depois klik ”Save”  sei lori minutu balun hodi sistema sei automatic generate Sertifikadu  Sertidaun Dividas ou Rejection,  depende ba lina koneksaun internet.

 

II.Oinsa Imprime Certidaun Devidas

 Atu Imprime Certidaun Devidas, ita Cek uluk “Status Request: Printed,  Failure, Rejection Recommended”.   

1. • Se status Printed: Kontinua ho Etapa tuir-mai (Etapa Segundu)
   • Se Status Failure: Bele hare rasik madadalan Oinsa Atu Cek Sertidaun Dividas ho  Request Status “Failure”.
   • Se Status mak Rejection Recommended: tenki Komunika ho Kobransa Diresaun Nasional Receitas Domestica (DNRD no DNPM – AT),

2. Clik Mailbox   (Inbox)
3. Click iha All Commercial Activities-3 Months (Depois dada Tun ba kriak Download file refere).

 

4. Cick iha Blue Hyperlink tr430rPDF atu Download Sertidaun Dividas.

 

5. Output Sertidaun Dividas

  Click iha ne'e karik hakarak Download PDF

Halo favor tuir Step 15 ne’ebe mak hanesan tuir mai ne’e: 

• Step 1) Klik iha Module “Certificate” iha Menu hodi display/hatudu lista opsaun
• Step 2) Klik iha Clearance Request,
• Step 3) Klik arrow Request Type depois hili Tax Clearance Certificate
• Step 4) Klik  “New” atu halo pedidu Sertidaun Dividas

“Note Importante”

Antes ba Step 5, tenki kompreden katak Tipu Documentus ba Cetidaun Devidas hamutuk ha’at (4) mak hanesan: All Commercial Activities- 3 Months, All Commercial Activities- 1 Month, Viza Extension- 3 Months, no Viza Extension-1 Month.  Hili tuir ita-bo’ot sira nia necesidade Kompaña. All commercial Activities mak Devidas ba Atividades hotu ne’ebé relasiona ho kompaña, no Viza Extenison ne refere ba Devidas Individual liliu ba pessoal estranjeiru sira ne’ bé presija atu halo vistu servisu ou extende sira nian Vistu de Servisu (Working Viza). Toma nota mos ba ita bo’ot sira hotu katak Devidas fulan 1 ba All Commercial Activities- 1 ou Month, Viza Extension-1 Month ne’e presija nafatin koordenasaun / komunikasaun ho ofisial Autoridade Tributária hodi hetan approvasaun tanba presija justifikasaun ne’ebé resonabel.

• Step 5) Iha Request Type: Tax Clearance Certificate
• Step 6) Klik arrow TIN: TIN sei automatic display/ mosu  ne’ebe registado iha SERVE IP no AT.
• Step 7) Klik arrow DOCUMENT TYPE: Tipu Dokumentus ba Sertidaun de Devidas hamutuk ha’at (4) mak hanesan: iha ne;e ita-bo’ot hili

1. 1. 1. All Commercial Activities- 3 Months,
      2. All Commercial Activities- 1 Month,
      3. Viza Extension- 3Months,
      4. No, Viza Extension 1 Month.

Ita hili tuir necesidade kompania maibe ita hili Viza Extension- 3Months: period Normal hanesn exemplu iha matadalan ida-ne’e.

• Step 8) Klik iha  arrow Enteripes: naran empreza sei automatic display/ mosu basea naran registado iha SERVE.IP no iha AT.
• Step 9) Klik arrow Reason: depois hili EXTENSION VISA
• Step 10) Klik “Validity Date” hili date emite ohin Loron Sertidaun Dividas, no Expiry Date sei automatica mosu
• Step 11) Hakerek Naran Kompletu director ba empreza iha kolum Director's/ Individual Name (MOHAMAD FAKHRURROZI, PAULO DOS REIS hanesan exemplu ba matadalan ida ne’e)
• Step 12) Click iha Select Employee: sei mosu tabela list employee atu hili (hare etapa 13)

• Step 13) Hare lista employere hodi hili no click ba specifiku Individual ou pessoal ne’ebé atu husu devidas. Iha ne’e, ita hili no click  Mrs MARIA COSTERIANI hanesan exemplu iha matadalan ida-ne’e

• Step 14) Verifika (Cross Check)  ba Naran pessoal spesifiku nebe Akresenta (add)  iha Employee Infromation atu husu devidas ne’e
• Step 15) Klik Save: Depois klick  save, Sistema sei automatic generate Sertifikadu Dividas ou Rejection. Nota mos katak  lina koneksaun Internet bele impaktu tanba ne’e sei lori minutu balun hodi sistema bele  halo validasaun.

Oinsa Imprime Sertidaun de Devidas halo tuir  Step 5 hanesan tuir mai Step 1) Atu Imprime Sertidaun de Devidas, ita Check uluk  “Status Request: Printed,  Failure, Rejection Recommended”.   

• Se Request Status Printed: Kontinua ho Etapa tuirmai (Etapa Segundu)
• Se Request Status Failure: Bele hare rasik madadaln Oinsa Atu Cek Sertidaun Dividas ho  Request Status “Failure”.
• Se Reques Status mak Rejection Recommended: tenki Komunika ho Kobransa Diresaun Nasional Receitas Domestica (DNRD no DNPM – AT) hodi hetan approvasaun

Step 2) Clik Mailbox    (Inbox) Step 3) Click Iha All Commercial Activities-3 Months (Depois dada Tun  ba kriak Download file refere). Step 4) Click Blue Hyperlink tr430r_1363.PDF (ita nian nu sei differente) atu Download Sertidaun Dividas. Step 5) Output Sertidaun Dividas

• Click here Tetun Version if you want to download PDF version

• English Version

• Tetun Version

• English Version

• Tetun Version

• English Version

 

• Tetun Version