Annual Summary of Withholding Tax Filing (PND 1kor)

Annual Summary of Withholding Tax Filing (PND 1kor)

This is filed with the Revenue Department (RD). This is the summary of all the Personal Withholding Taxes filed with the government for the whole year. It includes the director’s, employees’ salary details and taxes paid for the whole year. Details are that of the resigned, current and newly hired employees during the tax (calendar) year. The filing is made on the 28th of February of the following year. Failure to do so will incur penalties and summons from the relevant government authorities.