The Income Tax Act section 77 provides for dates when tax is due and payable as follows:
Self Assessed Tax
Under Section 46, the taxpayer is required to submit an Income Tax return and pay the balance of tax due, if any, by 30th June each year.
Assessed tax arises where the Inspector of Taxes has raised assessments under Sections 63 and 64. Assessed tax on the assessment raised under Section 63 and 64 (a) and (b) is due and payable 30 days after the date of issue of the assessment, while the tax on the assessment raised under Section 64(c) is payable on demand.
Provisional tax as calculated on any return of provisional income under Section 46 (a) is payable in four equal instalments as follows:
1st instalment is due on 31st March and payable on or before 14th April.
2nd instalment is due on 30th June and payable on or before 14th July.
3rd instalment is due on 30th September and payable on or before 14th October
4th instalment is due on 31st December and payable on or before 14th January
All employers are required under Section 71 of the Income Tax Act and PAYE regulations, to deduct tax from payments of emoluments made to their employees.
The PAYE tax deducted must be remitted by employers to Zambia Revenue Authority by the 14th of the month following the month in which the deduction was made using the Monthly PAYE Return ITF/P16.
Returns and payments are due on or before the 21st of the subsequent month following the tax period.
Payment is due by the 14th day of the subsequent month of turnover.
WHT deducted, should be remitted on or before the 14th day of the subsequent month of deduction.
Payment is due within 14 days from the date of completion of the transaction.
Income Tax Annual Return
Payment for the balance on the return is due by 30th June.
Payment is due by the 20th day of the subsequent month.
Property Transfer Tax
Payment is due within fourteen days from the date of completion of the transactions.
Payment is due by the 14th day of the subsequent month in which the sale of the minerals was done.
Excise Manufacturer and Bonded Warehouse License Renewal Application
Due date is by 31st December