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Liquor licence holders required to submit tax clearance certificates
View(s):Liquor licence holders are required to submit Tax Clearance Certificates of Income Tax, Value Added Tax (VAT) and Social Security Contribution Levy (SSCL) for the renewal of the Liquor Licences with effect from January 1 next year, the Inland Revenue Department said.
Under the new system introduced by the department, after the tax files are cleared by the licence holder, the renewed Tax Clearance Certificate will be directly sent to the Excise Department.
Accordingly, Income tax returns for the year (2023/2024) should be settled along with returns of VAT and SSCL returns for the quarters that ended on September 30.
Apart from the three taxes, if a tax holder registered for any other taxes, the relevant returns should have been submitted and tax payments made, the IRD said in a notice.
The IRD said that if there is an outstanding amount of taxes, steps should have been taken to settle it before submitting the application form as well.
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