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When to submit which tax return

Posted 13 January 2016 under Tax

Here we have a comprehensive table of when which tax return is due:

Income tax returns and tax payments due dates

 

 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)
i.e. Provisional Taxpayers

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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