2025 Tax Return Filing Program

The Inland Revenue Board has published the 2025 tax return filing program.

Below please find the key tax filing deadlines to observe:

Due Date	Return Form/Information	Taxpayer Categories
28 February 2025	EA	Employers to furnish the Statement of Remuneration (Form EA) for employees
30 April 2025	e-E	Employer Return
15 May 2025	e-BE (resident individuals) e-M (non-resident individuals)	Resident/non-resident individuals who do not carry on business
15 July 2025	e-B	Resident/non-resident individuals who carry on business
30 August 2025	e-C	Taxpayers (private limited companies/foreign branch) with financial year ending on 31 December
30 August 2025	Contemporaneous Transfer Pricing (TP) documentation report	Taxcpayers with financial year ending on 31 December and having related party transactions