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How To Become Tax Compliant
How To Become Tax Compliant
How To Become Tax Compliant
Tax type Provisional return due Provisional tax payment Final return due Final tax payment
date due date date due date
Individual Income Tax By the end of the Payable on or before the By the end of the 6th
Final Income Tax
Rental Tax (Individual) 3 month from the
rd
last day of the third, sixth, month after the end and Rental Tax
beginning of the ninth, and twelfth months of the taxpayer’s is payable on or
taxpayer’s Year of of the year of income Year of Income (e.g before the last day
Income. 31 December for
st
of the 6 month
th
Partnership Income By the end of the On or before the last the Year of Income after the end of the
Tax 6 month from the
th
day of sixth and twelfth that ends on 30 th
taxpayer’s Year of
Corporate Income Tax beginning of the months of the year of June) Income
Trust Income Tax taxpayer’s Year of income
Rental Tax (Non Income.
Individual)
Trust Income Tax
Presumptive Tax/ - -
Small Business Tax
Withholding Tax - - By the 15 day of
th
By the 15 day
th
NOTE
• Filing of a return must be followed up with payment of the tax payable
• Late filing of a return leads to a penalty
• Late payment of the tax payable leads to accumulation of interest
• In the case of an administrative assessment, the amount is payable on the date specified in the Notice
of Assessment.