Professional Tax


  • Group 1 taxpayers who have worked for more than 1 employer, and Group 2 taxpayers who have or do not have organized accounts, must submit the “Professional Tax – Income Declaration – Form M/5”.
  • Employers must submit the “Name List of Employees / Casual Workers – Form M3/M4”.
  • Employers could submit the application for the selection of pre-payment regime, in written form.
  • Employers must pay the Professional Tax withheld from or prepaid by their employees from the previous quarter, within the first 15 days of this month.