The Barbados Revenue Authority (BRA) is advising employers that their January 2019 Pay As You Earn (PAYE) payments due in February 2019 will be accepted without the requisite electronic payment advices.
This move is to accommodate corporate and business taxpayers, in light of the new requirement to upload a breakdown of the PAYE for all of their employees in the Tax Administration Management Information System (TAMIS).
When filing the January 2019 PAYE returns, employers are currently asked to use the Bulk E-filing option and upload their required completed Microsoft Excel file. A template of the Excel sheet is available for download on the BRA website at bra.gov.bb.
The other options of utilizing either the web form on the TAMIS website or the XML schema will soon be made accessible.