Direct Assessment

Direct Assessment is an Income Tax imposed on self-employed persons, professionals, and businesses that are not subject to PAYE. It processes and manages income declarations and tax assessments for individuals earning income outside formal employment.

Who is Liable?

• Self-employed individuals and sole proprietors
• Professionals (doctors, lawyers, consultants, etc.)
• Traders and business owners
• Artisans and craftsmen
• Individuals with income from multiple sources

Filing Requirements

• Annual income declaration
• Supporting financial records
• Self-assessment computation
• Payment of assessed tax within due dates