End of the following month:
1) 31st January: Payment of tax deducted from employees salary (P.A.Y.E.)
2) 30th April: Payment of defence fund for deemed distribution.
3) Submission of individuals' personal returns (IR1) for the previous year
4) Submission of the payroll list (IR7) for the previous year by the employers
5) 30th June: Payment of the first installment of premium tax for life insurance companies
6) Payment of the first installment for the special contribution for defence for the first six months of the current year.
7) 1st August: Submission of income tax return by individuals when audited financial statements are prepared
8) Submission of provisional tax declaration (IR6) and payment of the first installment of provisional tax for the current year
9) Payment of previous year final corporation tax under the self-assessment method
10) 31st August: Payment of Income Tax for the previous year based on the assessment raised by the commissioner of Income Tax
11) 30th September: Payment of the second installment of premium tax for life insurance companies
12) Payment of provisional tax second installment for the current year
13) 31st December: Payment of immovable property tax for the current year
14) Submission of previous year accounts and tax returns (IR4)
15) Payment of provisional tax third installment for the current year
16) Payment of the second installment of special contribution of defence for the last six months of the current year
17) Payment of premium tax for the insurance companies - third and last installment for the current year penalties
If the deadlines mentioned above are not followed, an annual interest of 9% in addition to a penalty charge depending on the circumstances will apply.
