How to make an income tax return In Senegal, the mode of income tax is declaratory.It falls to the taxpayer to carry out his income tax return near the Tax authorities, within the legal times.However, this system is not applicable to the taxpayers having only earned incomes.The latter are subjected to the mode of the deduction at the source.The taxes and taxes monthly retained by the employer are legal tender of any declaration.The holders of incomes other than wage are held to complete an annual declaration of incomes.This statement is made by means of a form delivered by the administration on which must be reproduced following information:• complete identity of the taxpayer as his address and that of its employer; • its family circumstances at January 1 of the current year; • his/her dependent childrens at January 1 of the current year; • categories of perceived incomes; • loads deductible from the assessed income; • reserves of taxes supported. This information makes it possible the tax services to calculate the income tax which had by the taxpayer, who will be notified to him by the services of the Treasury by way of warning, after emission of the role of income tax. How to obtain the refunding of too perceived income tax: Dans the framework of the mode of deduction at the source, the treatments and wages of the same source, or of different sources and of which the taxpayer laid out during one year determined, are added up with the expiry of the aforementioned year.If the amount of the tax which it supported is higher than the amount indeed due, the taxpayer can obtain the refunding of the rights which it supported in excess.This situation often takes place when the taxpayer profited from a recall.They are exceptional incomes being the subject of a single reserve of tax to the title of the month of the payment, instead of a spreading out.To profit from this refunding, the taxpayer must address a complaint to the Director of the Taxes, before April 1 of the year following that of the imposition.Par example, the refunding of tax perceived in excess in 2000, must be solicited before April 1, 2001, therefore at the latest on March 31, 2001.The complaint must be accompanied by the following parts:• the decision of recall; • the summary annual bulletin of the perceived wages; • parts concerning its family circumstances (certificate of marriage, collective subsistence certificate, certificate of schooling of the children, etc). To restore the sums perceived in excess, the tax services carry out the exceptional distribution of income, for the establishment of the tax, over the year of its realization and the non covered former years by the regulation.Since the advent of law N 99-83 of September 3, 1999, the sums perceived at the time of a negotiated, consecutive starting procedure in a social plan or a reorganization of company, are completely exonerated from income tax. |