Section 111 of the Act provides that where tax has been paid, by deduction or otherwise, in excess of the amount payable, the excess in refundable.

An application for refund shall be in writing and the letter stating full name, income tax reference number (and the identity card number in the case of individuals), and latest address must be sent to the relevant Collection Branch. For companies, the bank account number must be stated. For foreign nationals, the overseas address, passport number and bank address and account number must be given.

A refund will only be made after the required verifications have been completed.

All tax refund cheques will be issued by the Accountant-General's Department.

Letter of confirmation by employer that the relevant deduction have been made in the relevant year(s). Use of Form PCB 2(II) is encouraged.

The following information must be shown:

The relevant year
Employee's name
Identity card number
Income tax reference number
Employee's number

Deductions made in respect of the employee in the relevant year:

Month
STD deduction
Receipt number
Date of receipt
Signature of the employer
Name of the employer
Designation
Chop/ Seal of the Company/Employer

Copy of EA/EC form(s) for the relevant year(s)

Copy of the monthly salary slip