| January |
| 1st - Beginning of
income year. |
| 15th - Remit P.A.Y.E
deducted during December. |
| 25th - Remit Tax
on Premium Income deducted during December. |
|
| February |
| 15th - Remit P.A.Y.E
deducted during January. |
| 25th - Remit Tax
on Premium Income deducted during January. |
| 28th - Deadline for
employers to forward the completed A47:009 (Income Tax Return of Remuneration
Paid and Taxes Deducted) and A47:108 (Return to Commissioner of Inland
Revenue of Payments Made to Resident Persons for Rents and or The Supply
of Goods and Services) in respect of the previous income year. |
|
|
| March |
| 15th - Remit P.A.Y.E
deducted during February |
| - Deadline for companies
whose fiscal periods end at any time during January 1st and September
30th to file Corporation Tax Returns in respect of the previous income
year and pay any balance of tax outstanding. |
| - Second pre-payment
due in respect of companies whose fiscal periods end during October 1st
and December 31st. |
| 25th - Remit Tax
on Premium Income deducted during February. |
| |
| April |
| 15th - Remit P.A.Y.E
deducted during March |
| 25th - Remit Tax
on Premium Income deducted during March |
| 30th - Deadline for
individuals to file Income Tax Returns and pay any tax due |
| - For individuals
in receipt of employment income the amount due is 50% of tax payable.
For individuals in receipt of business/rental income, the amount due is
the balance of tax assessed |
|
|
| May |
| 15th - Remit P.A.Y.E
deducted during April |
| - Deadline for Individuals
in receipt of business/rental income to submit applications to C.I.R.
for determining the amount of the prepayment to be made in respect of
the present Income Year. |
| 25th - Remit Tax
on Premium Income deducted during April |
| |
| June |
| 15th - Remit P.A.Y.E
deducted during May |
- First prepayment
of Income Tax due from individuals in respect
of business/rental income. |
| - Remit amount due
as tax on Bank Assets |
| - Deadline for filing
Corporation Tax Returns and paying the residue of tax for companies whose
fiscal period ends during October 1st to December 31st. |
| 25th - Remit Tax
on Premium Income deducted during May |
| 30th - Remit Tax
on Branch Profits remitted or deemed remitted to non-resident companies |
| - Remit Tax on Bank
Assets |
| - Remit Tax for previous
income year on Premium Income of companies carrying on Life and General
Insurance Business |
|
|
| July |
| 15th - Remit P.A.Y.E
deducted during June |
| 25th - Remit Tax
on Premium Income deducted during June |
|
| August |
| 15th - Remit P.A.Y.E
deducted during July |
| - Deadline for corporations
whose fiscal periods end during January 1st to September 30th, to submit
applications to the C.I.R. for determining the amount of the prepayment
to be made in respect of the present Income Year. |
| 25th - Remit Tax
on Premium Income deducted during July |
|
|
| September |
| 15th - Remit P.A.Y.E
deducted during August |
| - Second installment
of income Tax due from Individuals in receipt of business or rental income |
| - Prepayment of Corporation
Tax due for companies whose fiscal periods end during January 31st and
September 30th |
| 25th - Remit Tax
on Premium Income deducted during August |
| 30th - Remit the
remaining 50% of Income Tax due by individuals with employment income |
| October |
| 15th - Remit P.A.Y.E
deducted during September |
| 25th - Remit Tax
on Premium Income deducted during September |
|
|
| November |
| 15th - Remit P.A.Y.E
deducted during October |
| - Deadline for corporations
whose fiscal periods end during October 1st to December 31st, to submit
applications to the C.I.R. for determining the amount of the prepayment
to be made in respect of the present Income Year |
| 25th - Remit Tax
on Premium Income deducted during October |
|
| December |
| 15th - Remit P.A.Y.E
deducted during November |
| - First pre-payment
due in respect of companies whose fiscal period ends between October 1st
and December 31st |
| 25th - Remit Tax
on Premium Income deducted during November |
| - Third pre-payment
of Income Tax due from Individuals in receipt of business or rental income |
| 31st - End of income
year |
|
|
