Self Assessment System (SAS)

Tax administration under SAS is based on the concept Pay, Self Assess and File

Pay : Monthly salary deductions are made for individuals having employment income, or through
instalments for individuals having business income.

Self Assess : Taxpayers compute their own taxes.

File : The ITRF is submitted to the IRBM together with the payment for the balance of the income tax
payable to meet any shortfall in the monthly payments or a claim for repayment if there is an
overpayment.