- Aggregate taxation
A system whereby tax is calculated in combination with other types of income via the filing of a final tax return. This system applies to most of income, such as Business income, Real estate income, Employment income, Miscellaneous income, a part of Capital gain and Occasional income.
- Separate income
A system whereby tax is calculated separately from other types of income via the filing of a final tax return. This system applies to Dividend income from listed company, Capital gain from the sales of land, building, stocks and shares, and Retirement income.
- Withholding tax at source
A system whereby, irrespective of other types of income, when income is received, a certain amount is withheld as tax; and this completes the payment of taxes. This system applies to Interest income, etc.