How to File Annual Return of Income?

You can file an annual return of income (final return) through the Portal. Only one pending final return (return that is not cancelled or finalized) is allowed per taxpayer and tax year. Final return cannot be added if there already is a pending final return or an assessment for the same tax year. The final return form is different for taxpayers with different taxpayer types, exemptions and exceptions.

 Entering Final Return of Income

  1. Click on the Add new final return of income button.
  2. Select the year for which you want to file the final return of income and click Add.
  3. Fill in the fields on the Final Return of Income The fields depend on the taxpayer type and tax exemptions or exceptions from submitting returns. The fields marked with the red asterisk are mandatory.

Note that upon entering amounts, a comma separates thousands and a period separates rials from baisas. The system adds commas automatically.

  1. After entering all the amounts you can click on the View Calculation button to see how the tax due is calculated.
  2. Click the Close button to close the calculation view.
  3. Select the name of the tax auditor from the Auditor dropdown list and enter any additional comments to the Other Details field, if necessary. The Other Details field is mandatory in case you are entering a revised return.
  4. Click on the Save button to save all the information.

The final return of income is saved.

If you wish to change something, click on the Edit button at the bottom of the page. Note that the return can be changed only before it is submitted.

 

Adding Attachments to Final Return of Income

It is possible to add attachments to the final return of income. For example, to include the accounts. In some cases, it is mandatory to add attachments – if a row requiring proof has been filled (marked with a letter) in the Income Details table, then an attachment needs to be added for that row, otherwise it is not possible to submit the return. Attachments can be added only before submitting the return.

  1. If you have just saved the return, stay on the same page.

If you have navigated away from the page, open the Final Returns of Income page and click on the View link in the end of the row of the return to which you want to add the attachments.  

  1. Click on the Attachments tab.
  2. Click on the Add new attachment button.
  3. Select the income details row for which you want to add the attachment from the Appendix To add other attachments, for example, the accounts, leave the Appendix dropdown empty.
  4. Enter the name of the document to the Name field.
  5. Click Browse to locate the file in your computer and select it for upload.
  6. Click on the Save and Close If you want to add another attachment as well, click Save and New.

 

To open or download an attachment, click on the document file name in the Attachments table.

To remove an attachment, click on the Remove link at the end of the row of this document and click Yes on the Confirmation popup.

 

Submitting Final Return of Income

Once all information has been entered and saved and the necessary attachments added, the final return can be submitted.

  1. Open the Final Returns of Income page and click on the View link for the return you want to submit.
  2. On the Final Return of Income page, click on the Submit button.
  3. Click the Yes button on the Confirmation pop-up.

The document is submitted and finalized. The document status is changed to "Finalized". You can click on the Claims & Payments link to see the claim in the Claims list.

In case you are entering a revised return, it must be approved by the SGT before it is finalized. In this case, the status of the document is "Submitted".

 

Cancelling Final Return of Income

In case a final return of income has been entered by mistake, it can be cancelled. User can cancel a document if it is in the "Draft" or "Waiting Correction" status (before submitting).

  1. Open the Final Returns of Income page and click on the View link for the return you want to cancel.
  2. On the Final Return of Income page, click on the Cancel Document button.
  3. On the Cancel Final Return of Income page, enter a comment to the Comments box (mandatory) and click the Cancel Document button.

The document is cancelled. The document status is changed to "Cancelled".

 

Correcting Final Return of Income

In case a final return of income has been entered as a revised return, SGT might send it back for correcting some information. In this case, the final return's status is changed to "Waiting Correction".

  1. Open the Final Returns of Income page and click on the View link for the return to be corrected.
  2. On the Final Return of Income page, the reason for not approving the return is given in a separate note.
  3. According to the reason, correct the return – click the Edit button at the bottom of the page to change amounts or click the Attachments tab to add or change attachments.

Alternatively, you can cancel the document if you no longer wish to submit this return to SGT.

  1. Once you have made the changes, save the document and submit it again.

 

Manual Guide for E-service (Arabic)

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