ISO 9001:2015 CERTIFIED

PUBLIC

STEP BY STEP GUIDE FOR FILING AND PAYMENT OF INDUSTRIAL

TRAINING LEVY THROUGH ITAX

1. Employer logs into iTax with their PIN and password

2. Employer navigates to the returns menu and select File return, then select tax obligation as Income Tax PAYE.

ISO 9001:2015 CERTIFIED

PUBLIC

3. Employer downloads the PAYE return using one of the links provided below,

4. Employer fills the relevant details as required by the PAYE return.

5. Employer navigates to the new sheet M1 (NITA Levy Details) in the PAYE return to declare the details of Industrial Training Levy for each of the employees who were in the payroll within the accounting period/financial year.

ISO 9001:2015 CERTIFIED

PUBLIC

N/B

i. Duplicate records of the same PIN and NITA Member Number in Section M1 (NITA Levy Details) is not allowed.

ii. Industrial Training Levy is payable annually by 9th of the subsequent month following the end the accounting period/financial year of the employer e.g if an employer accounting period/financial year ends in December, the Industrial Training Levy for the period January to December 2020 is due by 9th of January 2021. Late payments will be subjected to a late payment penalty of 5% per annum on a pro rata basis.

iii. Employers are advised to use the national ID, alien ID or passport number of the employee as the NITA Member Number. The NITA Member Number column in sheet M1 will be deactivated soon.

iv. For employers with many employees the details can be arranged in the format as provided by sheet M1, saved as CSV and uploaded using the import CSV button.

ISO 9001:2015 CERTIFIED

PUBLIC

6. NITA details captured in sheet M1 will be populated in the tax due sheet on row 17 and 19 in the tax due sheet. Employer will validate the return.

7. Employer will proceed to upload the zip/validated file, submit and download the returns receipt. A copy is also sent to the employer’s iTax registered email.

ISO 9001:2015 CERTIFIED

PUBLIC

8. Employer will navigate to the payments menu, select payment registration, click next to proceed, select tax head as agency revenue, tax sub head as NITA Levy, select tax period.

ISO 9001:2015 CERTIFIED

PUBLIC

9. NITA levy from the return which has been filed will be pre-populated. Employer will click add, select mode of payment and submit. Employer will download the payment slip and proceed to make the NITA payment at their respective bank or through other payment channels like mobile payments, debit and credit cards. A copy of the payment slip is sent to the employer’s iTax registered email.

ISO 9001:2015 CERTIFIED

PUBLIC