Structure
Form 1301 is the main annual income tax return. It includes personal details, income from all sources, deductions, credits, and the tax calculation. Supporting appendices include: Appendix A (salary income), Appendix B (business income), Appendix C (capital gains), Appendix D (foreign income), and Form 150 (capital declaration).
Main Appendices
- Appendix A – Employment income (based on Form 106 from employer)
- Appendix B – Business/self-employment income and expenses
- Appendix C – Capital gains and losses from asset sales
- Appendix D – Foreign income and foreign tax credits
- Form 150 – Capital declaration (assets and liabilities)
- Appendix E – Real estate income
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.