Step 1: Accessing the Taxpayer Portal
To begin the manual claim process for CGT paid via cash receipts or specific bank vouchers:
1. Open the official Inland Revenue Department (IRD) website.
2. Navigate to the Taxpayer Portal.
3. Select Income Tax and then go to D03 Return Entry.
4. Open Annex 10 from the menu.
 
 
Step 2: Entering Claim Details
Once inside Annex 10, follow these specific entry requirements:
• Type of Claim: From the drop down menu, select "Land Capital Gain".
• Deposit Slip Number: Enter the revenue slip number, voucher number, or cash receipt number.
• Registration Number: Enter the registration (Rajinama) number used during the land transfer.
• Deposit Date and Amount: Enter the exact date the tax was paid and the total CGT amount.
• Reason for Reconciliation: You must provide a clear explanation as to why the tax did not automatically appear in Annex 10, necessitating this manual claim.
 
Step 3: Saving and Submitting the Request
After filling in the fields, click the "ADD" button. You must then:
1. Click the checkbox to declare that the information provided is correct. 
2. Click "Save" or "Update".
3. Click the link labeled "To send request of Land Capital Gain Tax Claim to related IRO/TSO Click here".
 
4. A Submission Number will be generated on the screen once the request is successfully sent.
 
Step 4: Physical Verification at the IRO
Simply submitting the request online is not enough. To finalize the claim:
• Print or note the Submission Number.
• Visit your registered Inland Revenue Office (IRO) with the submission number and original physical proof of the CGT payment (vouchers/receipts).
• The tax authorities must verify and approve your request in their system.
 
Step 5: Finalizing the Return
The claimed amount will only appear in your Annex 10 after the IRO completes the verification,. Taxpayers are advised to wait and ensure the amount is correctly reflected in Annex 10 before finally submitting (verifying) their full Income Tax Return.