200 Corporate Income Tax Annual
Payment Payment
to settle
Corporate Income
Tax underpaid in accordance with Corporate Income
Tax Annual Tax Returns, including amendments, provided that the Director General of Taxes has
not commenced an audit.
300 Corporate Income Tax Notice of
Tax Collection
Payment to settle amount payable in accordance with Corporate Income Tax Notice of
Tax Collection.
310 Corporate Income Tax Notice of
Tax Underpayment Assessment Payment
to settle
Corporate Income
Tax underpaid in accordance with Corporate Income
Tax Notice of Tax Underpayment Assessment. 320
Corporate Income Tax Notice of Additional Tax Underpayment
Assessment Payment
to settle
Corporate Income
Tax underpaid in accordance with Corporate Income
Tax Article
Notice of
Additional Tax
Underpayment Assessment. 390
Payment on Notice of Correction Decision, Decision on
Objection, Decision on Appeal, or Decision on Review
Payment to
settle amount
underpaid in
accordance with Notice of Correction Decision, Decision on Objection, Decision on Appeal, or
Decision on Review. 500
Corporate Income Tax on Voluntary Disclosal on
Incorrectness Payment to settle amount payable in accordance
with Voluntary Disclosal on Corporate Income Tax Returns Incorrectness as stated in Article 8
Paragraph 3 or 5 of the Law on General Provisions and Tax Procedures.
501 Corporate Income Tax on
Termination of Investigation on Criminal Tax Offence
Payment to settle tax payable in accordance with Corporate Income Tax Article Returns in terms of
termination of investigation on criminal tax offence as stated in Article 44B Paragraph 2 of
the
Law on
General Provisions
and Tax
Procedures. 510
Administrative Penalties in the Form of Fines or Surcharges in
Terms of Voluntary Disclosal on Incorrectness
Payment to settle administrative penalties in the form of fines or surcharges in terms of voluntary
disclosal on Corporate Income Tax Returns Incorrectness, as stated in Article 8 Paragraph
3 or 5 of the Law on General Provisions and Tax Procedures.
511 Administrative Penalties in the
Form of Fines in Terms of Termination of Investigation on
Criminal Tax Offence Payment to settle administrative penalties in the
form of
fines in
terms of
termination of
investigation on criminal tax offence , as stated in Article 44B Paragraph 2 of the Law on
General Provisions and Tax Procedures.
7. Tax Account Code 411127 for Corporate Income Tax Article 26
Payment Code
Payment Type Description
100 Income Tax Article 26 Periodic
Payment Payment to settle Income Tax Article 26 payable
other than dividend, interest, royalties, service, and
Permanent Establishments’
after-tax income in accordance with Income Tax Article
26 Periodic Tax Returns. 101
Income Tax Article 26 on Dividend
Payment to settle Income Tax Article 26 payable in terms of dividend in accordance with Income
Tax Article 26 Periodic Tax Returns.
102 Income Tax Article 26 on
Interest Payment to settle Income Tax Article 26 payable
in terms
of interest
including premiums,
discounts, swap premiums and compensation in accordance with a loan guarantee paid to Non-
Resident Taxpayer in accordance with Income Tax Article 26 Periodic Tax Returns.
103 Income Tax Article 26 on
Royalties Payment to settle Income Tax Article 26 payable
in terms of royalties paid to Non-Resident Taxpayer in accordance with Income Tax Article
26 Periodic Tax Returns.
104 Income Tax Article 26 on
Service Payment to settle Income Tax Article 26 payable
in terms of service paid to Non-Resident
Taxpayer in accordance with Income Tax Article 26 Periodic Tax Returns.
105 Income Tax Article 26 on
Permanent Establishment’s After-Tax Income
Payment to settle Income Tax Article 26 payable in terms of a Permanent Establishment’s after-
tax income in accordance with Income Tax Article 26 Annual Tax Returns.
199 Income Tax Article 26 Prepaid
Payment on
Notice of
Tax Assessment
Payment to settle Income Tax Article 26 Notice of Tax Assessment before issuance.
300 Income Tax Article 26 Payment
on Notice of
Tax Collection
Payment to settle amount payable in accordance with Income Tax Article 26 Notice of
Tax Collection other than Income Tax Article 26
Notice of
Tax Collection
in terms of dividend, interest,
royalties, Service,
and Permanent
Establishment’s after-tax income
.
301 Income Tax Article 26 Payment
on Notice of
Tax Collection
in Terms of Dividend, Interest,
Royalties, Service, and Permanent Establishment’s
After-Tax Income Payment to settle amount payable in accordance
with Income Tax Article 26 Notice of
Tax Collection
in Terms
of dividend,
interest, royalties,
service, and
Permanent Establishment’s after-tax income.
310 Income Tax Article 26 Payment
on Notice of Tax Underpayment Assessment
Payment to
settle amount
underpaid in
accordance with Income Tax Article 26 Notice of Tax Underpayment Assessment other than
Income Tax Article 26
Notice of
Tax Collection
in terms of dividend, interest, royalties, service, and
Permanent Establishment’s
after-tax income.
311 Income Tax Article 26 Payment
on Notice of Tax Underpayment Assessment
in Terms
of Dividend,
Interest, Royalties,
Service, and
Permanent Establishment’s
After-Tax Income
Payment to
settle amount
underpaid in
accordance with Income Tax Article 26 Notice of Tax Underpayment Assessment in terms of
dividend, interest,
royalties, service,
and Permanent Establishment’s after-tax income.
320 Income Tax Article 26 Payment
on Notice of Additional Tax Underpayment Assessment
Payment to
settle amount
underpaid in
accordance with Income Tax Article 26 Notice of Additional
Tax Underpayment
Assessment other than
Income Tax Article 26
Notice of
Tax Collection
in Terms
of dividend,
interest, royalties,
service, and
Permanent Establishment’s after-tax income.
321 Income Tax Article 26 Payment
on Notice of Additional
Tax Underpayment
Assessment
Collection
in Terms of Dividend, Interest, Royalties, Service, and
Permanent Establishment’s
After-Tax Income Payment
to settle
amount underpaid
in accordance with Income Tax Article 26 Notice of
Additional Tax Underpayment Assessment in Terms of dividend, interest, royalties, service,
and Permanent
Establishment’s after-tax
income. 390
Payment on Notice of Correction Decision, Decision on Objection,
Decision on Appeal, or Decision on Review
Payment to
settle amount
underpaid in
accordance with Notice of Correction Decision, Decision on Objection, Decision on Appeal, or
Decision on Review. 500
Income Tax Article 26 for Voluntary Disclosal on
Incorrectness Payment to settle tax payable in accordance with
voluntary disclosal on Corporate Income Tax Returns Incorrectness as stated in Article 8
Paragraph 3 or 5 of the Law on General Provisions and Tax Procedures.
501 Income Tax Article 26 for
Termination of Investigation on Criminal Tax Offence
Payment to settle Income Tax Payable in accordance with Corporate Income Tax Article
Returns in terms of Termination of Investigation on Criminal Tax Offence as stated in Article 44B
Paragraph 2 of the Law on General Provisions and Tax Procedures.
510 Administrative Penalties in the
Form of Fines or Surcharges in Terms of Voluntary Disclosal on
Incorrectness Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary disclosal on Income Tax Article 26 Returns
Incorrectness, as stated in Article 8 Paragraph 3 or 5 of the Law on General Provisions and
Tax Procedures.
511 Administrative Penalties in the
Form of Fines in Terms of Termination of Investigation on
Criminal Tax Offence Payment to settle administrative penalties in the
form of
fines in
terms of
termination of
investigation on criminal tax offence , as stated in Article 44B Paragraph 2 of the Law on
General Provisions and Tax Procedures.
8. Tax Account Code 411128 for Final Income Tax
