Advance Payment System (APS) Online
Click Here for e-Filing of APS Statement
General Information for Electronic Filing of APS statement and Payment of Tax :
Ensure that you have all the required information including your login and password before you begin. You may opt to calculate your chargeable income for an APS quarter based on either Method A or Method B.
Method A
The chargeable income is deemed to be 25% of the chargeable income of the company for the accounting year ending on the date immediately preceding the commencement of that quarter.as follows:
25/100 X Chargeable Income of the preceding Income Year
Method B
The chargeable income is the difference between the gross income and the allowable deductions for that quarter including any loss brought forward from the previous quarter of the accounting year immediately preceding that quarter. Where the company opts for Method B and the calculated value is negative,the company may deduct that loss in the APS Statement of the next quarter of the accounting year.
No document need to be submitted but ensure that all required information are inserted. While filing the APS statement, please insert a valid e-mail address in order to obtain an acknowledgement confirming that your statement has been received by MRA for further processing. Only one APS statement for the quarter can be submitted.
APS Quarter
The APS quarter of a company depends on its accounting year and is given in the table below:
Quarter Income for period
| APS Quarter | Income For Period |
| First | 3 months commencing on the first day of the accounting year |
| Second | 3 months immediately following the end of the first quarter |
| Third | 3 months immediately following the end of the second quarter |
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Where the APS quarter ends in the month of September, the due date for submission of the APS Statement and payment of tax shall be 2 days, excluding Saturdays and public holidays, before the end of December.
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Where the APS quarter ends in the month of March, the due date for submission of the APS Statement and payment of tax shall be 2 days, excluding Saturdays and public holidays, before the end of June.
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Where a company's accounting year ends in June and is required to submit an APS statement for the third quarter (i.e a company having a turnover exceeding 10 million rupees and a chargeable income for the preceding year), it may opt to submit an APS statement in respect of the fourth quarter and thereby benefit from an extended delay to file its annual income tax return by end of January of the following year. In that case the APS Statement for the fourth quarter shall cover income for a period of 3 months immediately following the end of the third quarter.
In case payment has not been effected on submission of return you may:
E-Filing Service Centre
E-Filing Service Centres – Click here to file Return on behalf of a taxpayer
Mode of Payment
Direct Debit
In order to enable you to effect payment of taxes electronically, you need to fill in a PLACH Direct Debit Mandate Form which can be downloaded from the MRA website.
The PLACH Direct Debit Mandate Form should be duly signed and should reach the MRA office at latest within 15 days prior to due date for payment of the tax.
Support Services
For further information, you may contact us via email This email address is being protected from spambots. You need JavaScript enabled to view it. or phone MRA Help Desk on 207 6000.