​Forms

DESCRIPTION OF FORMS

• Estimated Chargeable Income Form
• Income Tax Form
• Form Page 2 (IT2)
• Form Page 3 (IT3)
• Explanatory Note Page 1
• Explanatory Note Page 2
  

(* Please see notes below for the filing of Income Tax Returns for Year of Assessment 2012 onwards)

• Checklist for refund application of Withholding of Tax 

• ​Tax Schedules:
  

  Revenue Division has introduced the requirement to submit Tax Schedule as part of Income Tax filing requirement starting Year of Assessment (YOA) 2022. The Tax Schedules required, as applicable, are as follows:

   

                     1.          Revenue Records - General

                     2.            Revenue and Cost Records - Contract

                     3.            Revenue and Cost Records - Motor vehicle Dealers

                     4.            Purchases Records

                     5.            Salaries and Wages Records

                     6.            Directors' Remuneration Records

                     7.            Motor Vehicle Expenses Records

                     8.            Entertainment Expenses Records

                     9.            Fixed Assets Records – Registered Motor Vehicles

                     10.            Fixed Assets Records – Other Assets
  

                     11.            Related Party Disclosure

                     12.            Rental Expenses Records – Immovable Properties

                     13.            Rental Expense Records – Movable Properties

  ​You may click here for the Tax Schedules template.
  

• Application for Certificate of Residence Form
  

• Certificate of Tax Compliance 
  
  (Note: Please click here to read the Notice)
• Stamp Duty Form
  

NOTES ON DOWNLOADS

• The documents are in acrobat reader format.
• Corporate taxpayers should complete the ORIGINAL PAGE ONE of Income Tax Form (IT1) issued by the Revenue Division. Photocopy of this form is NOT acceptable.
• All the other forms (IT2 and IT3) can be downloaded, completed and submitted together with the ORIGINAL IT1 Form to Revenue Division within 3 months from the issued date of the Form.
• However, the above form is no longer applicable for the filing of Income Tax Returns for the Year of Assessment 2012 onwards due to the introduction of self assessment through the Income Tax Act (Amendment) Order, 2012*. The new Income Tax Form is now available online and taxpayer can file the complete Income Tax Form through eFiling service.  Please visit One Common Portal (www.ocp.mofe.gov.bn) for further information on the filing of returns.­
• eFiling service in One Common Portal (www.ocp.mofe.gov.bn) is also made available for the submission of Estimated Chargeable Income Form, Witholding Tax Form and Stamp Duty Form.
  

IMPORTANT:

Taxpayers are strongly encouraged to file the Forms online. If the taxpayers submit the Forms in the hard copy version at the counter, Revenue Division provides STARS kiosks for them to perform eFiling.