Income tax returns and tax payments due dates
30 June each year
On/before 30 August (n/a to farmers). 40% of the total actual taxable income to be declared and paid.
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)i.e. Provisional Taxpayers
Within 7 months after the tax year end (30 September each year)
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)
20 days from date of accrual or payment of dividend to non-resident
Within 20 days following the month during which the royalty accrued or was paid
Within 20 days following the month during which the interest accrued or was paid
Within 20 days following the month during which management, technical, administrative or entertainment fees accrued or was paid to non-residents
Value Added Tax
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)
30 days after the end of the month