EXTENSION OF THE SUBMISSION OF TAX DECLARATIONS FOR SDC AND GHS ON INTEREST AND DIVIDENDS
The Tax Department announced that the submission of the Declaration of Withholding Special Defence Contribution and GHS on Interest (IR 602) and the Declaration of Withholding Special Defence Contribution and GHS on Dividend (IR 603) is extended until March 31, 2022.
In addition, and following an announcement by the Department dated 4/5/2021, the Tax Department informs that the form IR623 has been replaced and in its place are submitted:
- Part 5.1.1.A of the IR4 Statement of the year of acquisition of profits (base year)
- Part 5.1.1.B of the Declaration IR4 of the year of Deemed Distribution and
- The electronic form IR603 for the 12th month answering "YES" to the question "THE DIVIDEND CONCERNS DEEMED DIVIDEND DISTRIBUTION?". In this case, the submission is considered to be a Deemed Distribution. It is noted that this form is submitted ONLY if the taxable person has witheld or had an obligation towithold a deduction of SDC and / or GHS