File and pay

Self-assessed taxes

• How to pay
• ‘No activity’ and ‘No wage payment’ reports
• Late penalty charges
• Correcting errors
• Due dates
• Tax period
• The summary and how to check it
• Refunds of self-assessed taxes
• Casual employers
• Primary producers and creators of works of art

Tax prepayment

• How to make a prepayment
• The additional prepayment
• Supplementary prepayments
• How is the current year’s total of prepayments calculated?

Income Tax Returns

• e-File an application form for recalculation of prepayments
• Making corrections to e-filed income tax returns
• Form 6B in electronic format – limited liability companies; cooperative enterprises
• Tax return – the self-employed

Annual Information Returns

• Extension of time to submit annual information
• Making corrections to submitted annual information returns

Payments

• Paying your real estate tax
• Back taxes
• Refunds
• Using a refund for unpaid taxes
• Financial difficulties
• Using a payment for different taxes
• Interest and increase are added to taxes that are overdue
• Certificate of paid taxes, certificate of tax debts
• Making payments from other countries

Construction work reports

• Reports on contracts and employees are e-filed
• Buying a single-family house as a package

Changed bank account