Due Dates

The following are the due dates for 2019 under Domestic Taxes. 

1. Returns and payments for taxes below are due on or before 14th of each subsequent month following an accounting period.
Tourism Levy
Mineral Royalty
Withholding Tax
Turnover Tax (Flate Rate of 4%).
Presumptive Tax
Note: Returns for Turnover tax have two (2) due dates i.e. on or before the 5th of the subsequent month in the case of a manual return and on or before the 14th for electronic returns. All Payments are due by the 14th of the subsequent month. Returns for Pay as You Earn (PAYE) have two (2) due dates i.e. on or before the 5th of the subsequent month following an accounting period in the case of a manual return with less than 10 entries and on or before the 10th of the subsequent month following an Accounting period for electronic returns. This return includes the Skills Development Levy which is due on the 10th of the subsequent month.

2. Returns and payments for Local Excise Tax are due on or before 15th of the subsequent month following an Accounting period.

3. Returns for VAT have two (2) due dates i.e. 5th for manual return with less than 10 entries and the 18th for electronic returns. All VAT payments are due on or before the 18th

NOTE: VAT DUE DATES FOR OIL MARKETING COMPANIES- UPLIFTS

Accounting period Return submission due date
1 to 10th 15th
11 to 20th 25th
21st to 30th or 31st 5th of the following month

4. VAT Agents are required to account for the tax withheld by the 16th of the subsequent month following an Accounting period .

5. The Annual Income Tax return has two (2) due dates i.e. on or before the 5th of June in the subsequent charge year in the case of a manual return with less than 10 entries and on or before the 21st of June in the subsequent charge year for electronic returns.

The 2018 Annual Income Tax return is due on or before 21st June, 2019. The balance of tax payments is due by the 21st of June, 2019.

6. The Income Tax Provisional return is due on or before the 5th of March in a charge year for a manual return and on or before the 31st of March in the same charge year for electronic returns.

The 2019 Provisional Income Tax return is due by 31st March, 2019 or within ninety (90) days after registration for Income Tax.

7. Returns and payments for Insurance Premium Levy are due on 18th of the subsequent month following an Accounting period.