Key Dates

Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec
Date Category Description
20 January Company Registration Fees Registratuion fees for companies, societes and partnerships are payable for a calendar year. A penalty of 50% is payable for late payment.
20 January PAYE PAYE for the month of December is payable by 20 January. Penalty at the rate of 2% per month is charged on PAYE due
20 January VAT VAT for the month of December or for the quarter ended 31 December is payable by 20 January. Penalty at the rate of 2% per month is charged on VAT due
31 January Income Tax Companies having a 30 June as financial year should file their tax return by 31 January. Penalty for late filing and interest is payable on any outstanding tax liability
31 January CPS Individuals / soletraders must file the CPS return for period October to December and pay their tax for the quarter. Penalty for late filing and interest is payable on any outstanding tax liability
20 February PAYE PAYE for the month of Januray is payable by 20 February. Penalty at the rate of 2% per month is charged on PAYE due
20 February VAT VAT for the month of January is payable by 20 February. Penalty at the rate of 2% per month is charged on VAT due
28 February Company Annual Return Companies should hold their AGM at least once in each calendar year up to a maximum of 6 months after the accounting period. (date differs for first AGM). The Annual Return of a company having 30 June as year end must file its AR by 28 January with the Registrar of Companies
20 March PAYE PAYE for the month of February is payable by 20 March. Penalty at the rate of 2% per month is charged on PAYE due
20 March VAT VAT for the month of February is payable by 20 March. Penalty at the rate of 2% per month is charged on VAT due
20 April PAYE PAYE for the month of March is payable by 20 April . Penalty at the rate of 2% per month is charged on PAYE due
20 April VAT VAT for the month of March or for the quarter ended 31 March is payable by 20 April. Penalty at the rate of 2% per month is charged on VAT due
30 April CPS Individuals / soletraders must file the CPS return for period January to March and pay their tax for the quarter. Penalty for late filing and interest is payable on any outstanding tax liability
20 May PAYE PAYE for the month of April is payable by 20 May. Penalty at the rate of 2% per month is charged on PAYE due
20 May VAT VAT for the month of April is payable by 20 May. Penalty at the rate of 2% per month is charged on VAT due
20 June PAYE PAYE for the month of May is payable by 20 June. Penalty at the rate of 2% per month is charged on PAYE due
20 June VAT VAT for the month of May is payable by 20 June . Penalty at the rate of 2% per month is charged on VAT due
20 July PAYE PAYE for the month of June is payable by 20 July. Penalty at the rate of 2% per month is charged on PAYE due
20 July VAT VAT for the month of June or quarter ended 30 June is payable by 20 July. Penalty at the rate of 2% per month is charged on VAT due
20 July Trade Licences Trade licences payable to Municipal Councils or District Councils are payable by 20 July. Penalties are payable for late payment
31 July CPS Individuals / soletraders must file the CPS return for period April January to March and pay their tax for the quarter. Penalty for late filing and interest is payable on any outstanding tax liability
20 August PAYE PAYE for the month of July is payable by 20 August. Penalty at the rate of 2% per month is charged on PAYE due
20 August VAT VAT for the month of July is payable by 20 August. Penalty at the rate of 2% per month is charged on VAT due
20 September PAYE PAYE for the month of August is payable by 20 September. Penalty at the rate of 2% per month is charged on PAYE due
20 September VAT VAT for the month of August is payable by 20 September. Penalty at the rate of 2% per month is charged on VAT due
20 September Income Tax Companies Companies having financial period ending on a date other than 30 June should file their tax return by 31 January. Penalty for late filing and interest is payable on any outstanding tax liability
30 September Income Tax Individuals Soletraders, persons deriving emoluments, societes & partnerships must file their income tax return by 30 September. Penalty for late filing and interest is payable on any outstanding tax liability
20 October PAYE PAYE for the month of September is payable by 20 October. Penalty at the rate of 2% per month is charged on PAYE due
20 October VAT VAT for the month of September or quarter ended 30 September is payable by 20 October. Penalty at the rate of 2% per month is charged on VAT due
20 November PAYE PAYE for the month of October is payable by 20 October. Penalty at the rate of 2% per month is charged on PAYE due
20 November VAT VAT for the month of October is payable by 20 October. Penalty at the rate of 2% per month is charged on VAT due
20 December PAYE PAYE for the month of November r is payable by 20 December. Penalty at the rate of 2% per month is charged on PAYE due
20 December VAT VAT for the month of November is payable by 20 December r. Penalty at the rate of 2% per month is charged on VAT due
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