[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301445-105":53,"doc-detail-301445-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","2023-annual-income-tax-form-instructions-english","2023 Annual Income Tax Form Instructions - English","","Instructions for completing Timor-Leste 2023 Annual Income Tax and Annual Wage Income Tax Withholding Information forms. The guide explains filing obligations for businesses and situations requiring zero-filing, required attachments such as profit and loss statement, balance sheet and cash flow, and key deadlines for lodgement and payment by 31 March 2024. It also covers payment submission steps via Banco Nacional Ultramarino and where to lodge if no tax is due, plus contact and district office locations for taxpayer support.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/2023-annual-income-tax-form-instructions-english/301445/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/2023-annual-income-tax-form-instructions-english/301445.png","ImageObject",442,249,{"name":88,"@type":89},"Rizky","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who is required to lodge a 2023 Annual Income Tax Form?","Question",{"text":108,"@type":109},"All taxpayers conducting business activities or who have a business registration must lodge a 2023 Annual Income Tax Form, including businesses that had all income subject to Final Withholding Tax or generated no income (use a zero-form).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When are the annual income tax forms due and when must tax be paid?",{"text":113,"@type":109},"Both lodgement of the annual income tax form and payment of any income tax payable are due by 31 March 2024.",{"name":115,"@type":106,"acceptedAnswer":116},"Where do taxpayers lodge forms if no income tax payment is due?",{"text":117,"@type":109},"If no payment is due, submit two copies directly to a TADR District Office in the listed locations: Dili, Baucau, Maliana, Covalima, or Oecusse.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301445,1790102765,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":47},962085564807,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","MINISTÉRIO DAS FINANÇAS AUTORIDADE TRIBUTÁRIA GABINETE COMISSÁRIO  \nMinisterio das Finanças, Rua Aitarak laran  \nCommissioner of Tax Authority  \nIntroduction for Annual Income Tax for the Year Ended 31 Dec 2023  \nDear Taxpayers, January 2024  \nI would like to thank you all for paying taxes regularly to help build Timor Leste, a self-reliant country. You are advised that the due date for submitting annual income tax forms is very near.  \nGenerally, all local and international businesses in Timor Leste have an obligation to pay income tax in monthly or quarterly instalments and are also required to lodge an Annual Income Tax Form by 31st of March after the end of the tax year.  \nIn accordance with the tax laws of Timor Leste, all employers in Timor Leste have an obligation to withhold wage income tax at the appropriate wage income tax rate at the time of paying salary to their employees and remit the wage income tax to the Tax Authority of Domestic Revenue (TADR) by lodging the monthly taxes form. Employers are also required to lodge an Annual Wage Income Tax Withholding Information Form. The due date for lodgement of the Annual Wage Income Tax Withholding Information Form is also by 31st of March after the end of the tax year.  \nWe are providing this package containing copies of the 2023 Annual Income Tax Form and Wage Income Tax Withholding Information Form and a set of Income Tax Form Instructions to assist you in completing the tax forms accurately and correctly.  \nIf you require further assistance with completing these forms, or about income tax, please telephone the TADR (Dili) on 74002028, 77009024 and 77009032. Alternatively you may wish to visit the TADR between the 8.30am and 5.00pm, Monday to Friday, except public holidays.  \nThe TADR Dili District Office is located in Ministerio das Finanças, Rua Aitarak. In Baucau the TADR office is located in Vilanova Street and in Maliana the TADR Office is located in Holsa Street, Covalima the TADR Office is located in Ahinarai, Debos, Suai, Oecusse the TADR Office is located in Palaban Pante Makassar.  \nThank you once again for your valuable contribution towards the development of the Democratic Republic of Timor Leste.  \nYours truly,  \nUldarico Maria Rodrigues Commissioner Tax Authority  \n2023 ANNUAL INCOME TAX FORM INSTRUCTIONS  \nGENERAL INFORMATION  \nThese Instructions are designed to help you complete your 2023 income tax form. Please note that these instructions are NOT a guide to the income tax law and do not exempt taxpayers from consulting the relevant applicable laws. More detailed information about income tax is available in other publications listed at the end of these instructions. If you need more information you can contact the Tax Authority of Domestic Revenue (TADR) for assistance. Contact details for the TADR are provided at the end of these instructions.  \nPrivate Rulings  \nShould you require an official confirmation on how to act on a specific situation, you may request for a private ruling to the Directorate General for Revenue pursuant to Section 67 of the UNTAET Regulation 2000/18 .  \nWho is required to lodge an income tax form?  \nAll taxpayers conducting business activities or who have a business registration are required to lodge a 2023 Annual Income Tax Form.  \nAll businesses are required to file an income tax form for 2023, even if the entire income for 2023 has been subject to Final Withholding Tax or the business has not generated any income for 2023. Simply file a zero-form in case you do not have any income to declare.  \nAll businesses liable to to attach profit and loss statement, balance sheet and cash flow when the annual income tax form for 2023 is filed. Do not submit any other schedules, calculations or other documents with your income tax. You may be required to produce other records at a later date so that information reported in your form can be confirmed.  \nWhen is my income tax form due and when do I have to pay my tax?  \nThe annual incom","cbCaivuhU4DDnDlp","https://ap.wps.com/l/cbCaivuhU4DDnDlp","pdf",431967,13,"English","# General Information\n## Who is required to lodge an income tax form?\n## When is my income tax form due and when do I have to pay my tax?\n## Income Tax Payments – How to proceed?\n## What if no Income Tax is Due – How to proceed?\n# Completing Your Income Tax Form\n## Completing in BLOCK LETTERS\n## Change of Taxpayer Details\n## Taxpayer Declaration and Remittance Form\n## Employer’s Annual Wage Income Tax Withholding Information Form","[{\"question\":\"Who is required to lodge a 2023 Annual Income Tax Form?\",\"answer\":\"All taxpayers conducting business activities or who have a business registration must lodge a 2023 Annual Income Tax Form, including businesses that had all income subject to Final Withholding Tax or generated no income (use a zero-form).\"},{\"question\":\"When are the annual income tax forms due and when must tax be paid?\",\"answer\":\"Both lodgement of the annual income tax form and payment of any income tax payable are due by 31 March 2024.\"},{\"question\":\"Where do taxpayers lodge forms if no income tax payment is due?\",\"answer\":\"If no payment is due, submit two copies directly to a TADR District Office in the listed locations: Dili, Baucau, Maliana, Covalima, or Oecusse.\"}]","2023 Annual Income Tax Form Instructions - English | PDF",1789782518]