With the rise of side hustles, freelance work, investments, and other earnings, many employees now have multiple streams of income beyond their primary job. While your employer provides tax details on your salary through the IT 51 and Form 2A, they are not responsible for reporting your extra income. It is solely your duty to declare these additional earnings when filing your PIT return on the GRA portal (DTO103 form).

If you receive money outside of your salary, it is likely taxable. Here are some common examples:

✅ Business profits (from sole proprietorships or side businesses) 

✅ Rental income 

✅ Consultancy or freelance fees 

✅ Dividends and investment returns 

✅ Royalties and licensing income 

✅ Any other self-employed earnings 

Your employer only fulfills their statutory tax obligation by filing the Institution Summary of Annual Earnings and Taxes. However, this does not exempt you from filing your PIT return—whether you work in the private sector or on the government payroll.

Filing your PIT return honestly and completely is not just a legal requirement—it’s a demonstration of integrity and patriotism. By declaring all income sources, you contribute fairly to national development and avoid potential penalties for underreporting.