On 11 August 2026, the MRA reminded employers of their obligation to submit the Return of Employees (ROE) and the Annual Tax Deduction at Source (TDS) Statement for the income year 2025-2026. This requirement falls under the PAYE (Pay As You Earn) system governed by the Income Tax Act. Employers must report total emoluments, tax deducted, and net pay for each employee. The deadline for electronic submission via the MRA e-Services portal is 30 September 2026. Non-compliance results in penalties and may trigger audits.
Key Takeaways
- Filing Details: The ROE must include all employees, including those whose income falls below the tax threshold. The TDS Statement reconciles monthly PAYE deductions remitted to the MRA.
- Electronic Submission: Employers must use the MRA’s e-ROE and e-TDS modules. Manual submissions are no longer accepted. The system validates data against monthly PAYE returns.
- Correction Mechanism: Errors discovered after submission can be corrected via an amended return within 30 days. Employers must retain payroll records for at least seven years.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement