File an Individual Income Tax Return

Steps

1. 1

   Register for a TIN (if you don't have one)

   If you are not already registered, visit the NRA office on Gloucester Street to register for a Taxpayer Identification Number (TIN). Bring your NIN, national ID, and proof of income or business. Registration is free and usually completed the same day.

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2. 2

   Collect the Individual Tax Form (ITF1)

   Collect the ITF1 form from the NRA office or download from nra.gov.sl. Complete Sections A (personal details), B (income for the year), and C (allowable deductions). Gather supporting documents: P60/pay slips, business accounts, or rental income receipts.

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3. 3

   Submit your return at the NRA

   Submit your completed ITF1 with all supporting documents to the NRA taxpayer services desk. A clerk will review and stamp your form. You receive an acknowledgement receipt. For self-employed individuals, submit before 31 March. Employees who only have PAYE income may not need to file.

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4. 4

   Pay any tax owed

   If your return shows tax is owed, pay the amount at any NRA-designated bank. The NRA will issue an assessment after reviewing your return — this can take a few weeks. Keep copies of all receipts. Late filing incurs a Le 10,000 penalty per month.

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