Taxpayers Services->Taxpayers Guide

- Companies Registration Procedures (to open a file)


  • First: Companies Registration Procedures (to open a file), the following documents shall be submitted:
  • Certificate of Incorporation
  • Certificate of Lease or Ownership.
  • In case of presence of a shareholder, National Identity should be submitted. In case of presence of non-share holder, a accredited authorization from the company, should be submitted, together with THE I.D. Submitting Form (28) for Companies from the Trade Registrar.
  • When the company headquarters changed, Form (6) should be submitted from the Trade Registrar. Filling the Form of corporate personalties. Second: Registration Procedures of individuals (to open tax file), the following documents should be submitted:
  • 1- Trade License.
  • 2- Lease Contract, or Ownership Certificate of the headquarters, branches and the stores.
  • 3- Certificate of registration of business name, if any.
  • 4- Submitting Register of Importers or Exporters, if any.
  • 5- Submitting License of practicing professional business from the competent authority, if there is one.
  • 6- Document verifying identity.
  • In case of freezing business:
  • 1- Submitting application of freezing business.
  • 2- Certificate of freezing business from the Trade Registrar.
  • 3- Certificate of freezing License from the Locality.
  • Stamp Duty Procedures of Tenders
  • 1- Filling tender stamp.
  • 2- Submitting tender book or a letter of tender value.
  • Stamping Tickets and Financial Receipts
  • (1)Filling the Form of Approval of Printing.
  • (2) Presenting the receipts and tickets that are to be stamped.
  • Appeal Procedures (phases of the General Secretary)
  • (1) First Appeal: submitting appeal application stating the reasons, in line with Form (1), attaching the documents, books and the supporting accounts.
  • (2) Payment of 25% of the assessed tax, or what is specified by the General Secretary. (3) At the phases of the first appeal up to the third, the appeal shall be presented to the competent tax office
  • (4) The taxpayer shall annex a tax return, in case of non-filing.
  • (5) The appeal shall be presented within 30 days effective from the date of notification of the tax assessment, according to Article (8) of Income Tax Act for 1986. Procedures of Appeal before Income Tax Committee
  • The appeal shall be submitted directly to the ITC.
  • 1) Paying the prescribed fees.
  • 2) Presence of the appellant or his agent (producing I.D).
  • 3) In case of absence of the appellant from the hearing session beyond he has been notified, the appeal shall be decided in absentia.
  • Procedures of Refunding V.A.T, in case of exports
  • 1) Presenting refunding application.
  • 2) Submitting the Customs’ Certificate indicating exportation.
  • 3) Presenting the documents that prove payment of the tax that is to be refunded.
  • Dates of Filing the Return
  • A) For the V.A.T within 15 days of the next mouth of the accounting month.
  • B) Business Profit Tax and Lease of Real Estate Tax: at maximum 15 April of every year, after the basis year, according to Article (38).
  • C) Wages and Salaries Tax: presenting the payrolls with all their details monthly.

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