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Income tax returns and tax payments due dates

Posted 24 March 2015 under Tax

Individuals
Individuals (Employees) 30 June each year
1st Provisional On/before 30 August (n/a to farmers). 40% of the total actual taxable income to be declared and paid.
2nd Provisional On/before 28 February. At least 80% of the total actual taxable income should be declared and paid.
Business individual and/or farmer (other than companies or salaried employees) Within 7 months after the tax year end (30 September each year)
Companies
Companies Within 7 months after financial year end
Income tax: 1st provisional Within 6 months from commencement of the company's financial year. 40% of the total actual taxable income to be declared and paid.
Income Tax: 2nd Provisional On/before the last day of the company's financial year end. At least 80% of the total actual taxable income should be declared and paid.
Employers: PAYE Returns The employer should submit within 20 days following the month during which PAYE is required to be withheld
Employers: PAYE  reconciliation return Annual PAYE reconciliation should be submitted within 30 days from the tax year end (30 March each year)
Withholding Tax
Dividends 20 days from date of accrual or payment of dividend to non-resident
Royalties Within 20 days following the month during which the royalty accrued or was paid
Interest Within 20 days following the month during which the interest accrued or was paid
Services Within 20 days following the month during which management, technical, administrative or entertainment fees accrued or was paid to non-residents
Value Added Tax
VAT return 25th of month following end of 2 month tax period
Import VAT return 20th of month following end of previous month
Import VAT on services 30 days from date of import of services
Customs & Excise Payment at time of clearing per customs assessment notice (excl fuel import levy payment)
Social Security  
Monthly contributions 30 days after the end of the month


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