Section 18: To Submit Tax Returns

1) Every taxpayer shall, upon making assessment of the tax payable by him or her in every month, submit the tax return, as prescribed, to the tax officer 60or by registered post or through electronic means within twenty-five days of the completion of that month. Such return shall be submitted whether or not a taxable transaction was carried out in that month.

1a) Notwithstanding anything contained in sub-section (1), the taxpayers of the districts having no Inland Revenue Office or Taxpayer Service Office may submit the amount of tax and tax return to the Funds and Accounts Controller Office of the concerned district within the 15th day of the month by which he or she is required to submit his or her tax return. The Funds and Accounts Controller Office shall send the tax return and the details of the tax payment received as such to the concerned Inland Revenue Office or Taxpayer Service Office within seven days.

1b) The procedure for submitting and sending the tax return pursuant to sub-sections (1) and (1a) shall be as determined by the Department.

2) Notwithstanding anything contained in Sub-section (1), taxpayers, as prescribed, may submit a description of a period that is longer or shorter than one month.