Konformidade Impostu iha Timor-Leste
Timor-Leste's tax system is deliberately simple — a flat 10% corporate income tax, no VAT, a short list of monthly obligations. But simple doesn't mean forgiving: monthly payments are due by the 15th of the following month, and missed or mis-calculated filings compound quietly until they surface in an audit or a clearance request.
We run the complete tax compliance cycle for businesses, NGOs and foreign-owned companies: registration with the tax authority (ATTL), monthly filings, the annual corporate income tax return, and representation when the authority has questions.
What we handle
- Tax registration with ATTL and taxpayer-identification setup
- Monthly filings — wage income tax, withholding tax, service tax where applicable
- Quarterly corporate income tax instalments for larger businesses
- The annual corporate income tax return
- Responses to ATTL queries, assessments and audits
- Tax health checks — a review of past filings before problems find you
The compliance calendar, briefly
The recurring rhythm for most businesses: monthly obligations (wage income tax withheld from staff salaries, withholding tax on certain payments, service tax for hospitality and telecom above the USD 500 monthly threshold) all fall due by the 15th of the following month. The annual corporate income tax return falls due at the end of the third month after year-end. Social security (INSS) contributions run on their own parallel monthly cycle.
Most of the pain we see isn't rates — at a flat 10% the rates are easy — it's cadence. A business that misses three monthly cycles has nine or more late filings across tax types. The fix is boring and effective: a maintained ledger and a filing calendar someone actually owns. That's the service.
Behind on filings?
Common, fixable, and better addressed before ATTL raises it. A catch-up engagement reconstructs the missed periods, files the outstanding returns, and negotiates the position with the authority where there is one to negotiate. The earlier this starts, the cheaper it ends.
Pergunta baibain
What taxes does a small business in Timor-Leste actually pay?
Typically: 10% corporate income tax on profit, wage income tax withheld from employee salaries above USD 500/month, withholding tax on certain payments, and INSS social security. There is no VAT. Sales tax is 2.5% on imports and 0% on domestic sales.
When are taxes due in Timor-Leste?
Monthly obligations are due by the 15th of the following month. The annual corporate income tax return is due by the last day of the third month after year-end — 31 March for a December year-end.
Can you deal with ATTL on our behalf?
Yes. We prepare and lodge filings, respond to queries and represent clients in assessments and audits — in Tetun or Portuguese where that is what the process runs in.
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- Emailinfo@primosboot.com
- Phone+670 7831 8131