Important Dates

Important Information

Click here to view 2010 tax payment notice.

Do you use a tax agent?

If you engaged a tax agent to prepare any of your tax returns, he or she will inform you as to when these returns are to be lodged with FIRCA. It's your responsibility to ensure that your tax returns are lodged by the due date, so it is important that you provide your tax agent with all the necessary information to allow him to complete your tax returns.

If you don't engage a tax agent (i.e.; prepared your tax returns on your own) then you need to lodge your tax returns as required by the tax legislations administered by FIRCA.

Due date falling on a weekend or public holiday

Where a due date falls on a day that is not a working day (i.e. on a weekend or a public holiday) any lodgment of tax returns or payment of taxes are to be made on the first working day after the due date to avoid any penalties.

Individual Months

January 2010
February 2010
March 2010
April 2010
May 2010
June 2010
July 2010
August 2010
September 2010
October 2010
November 2010
December 2010

January

Returns Lodgment

Due Date	Tax Type	Particulars
31 Jan 2010	VAT	Dec 09 & Oct-Dec 09 Quarter Return
	Income Tax	Companies with fiscal year ending 31st October 09(Form C)
	Hotel Turnover Tax	Dec 09 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
31 Jan 2010	VAT	Dec 09 & Oct-Dec 09 Quarter Return payments
	PAYE	Dec 09 remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of December, 09
	Advance Tax	1st payment Financial Year Ending 31st January 2010 2nd payment Financial Year Ending 31st October 2009 Final payment Financial Year Ending 30th June 2009
	HTT	Dec 09 Remittance

February

Returns Lodgment

Due Date	Tax Type	Particulars
28 Feb 2010	VAT	Jan 2010
	Income Tax	Companies with fiscal year Ending 30th November 09 (Form C) .
	Hotel Turnover Tax	Jan 2010 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
28 Feb 2010	VAT	Jan 2010 Return payments
	PAYE	Jan 2010 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of January, 2010.
	Advance Tax	1st Payment Financial Year Ending 28th February 2010 2nd Payment Financial Year Ending 30th November 2009 Final Payment Financial Year Ending 31st July 2009
	HTT	Jan 2010 Remittance

March

Returns Lodgment

Due Date	Tax Type	Particulars
31 Mar 2010	VAT	Feb 2010
	Income Tax	Companies with fiscal year Ending 31st December 2009 (Form C). All Salary & Wage Earner Returns (Form S). Returns for all other business categories. (Form P, Form B, Form E)
	Hotel Turnover Tax	Feb 2010 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
31 Mar 2010	VAT	Feb 2010 Return payments
	PAYE	Feb 2010 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of February, 2010.
	Advance Tax	1st Payment Financial Year Ending 31st March 2010 2nd Payment Financial Year Ending 31st December 2009 Final Payment Financial Year Ending 31st August 2009
	HTT	Feb 2010 Remittance

April

Returns Lodgment

Due Date	Tax Type	Particulars
30 April 2010	VAT	Mar 2010 & Jan-Mar 2010 Quarter Return
	Income Tax	Companies with fiscal year ending 31st January 2010 for Companies only (Form C)
	Hotel Turnover Tax	Mar 2010 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
30 April 2010	VAT	Mar 2010 & Jan-Mar 2010 Quarter Return payments
	PAYE	Mar 2010 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of March, 2010
	Provisional Tax	1st Installment payment for individual business taxpayers
	Advance Tax	1st Payment Financial Year Ending 30 th April 2010 2nd Payment Financial Year Ending 31 st January 2010 Final Payment Financial Year Ending 31 st September 2009
	HTT	Mar 2010 Remittance

May

Returns Lodgment

Due Date	Tax Type	Particulars
31 May 2010	VAT	Apr 2010 Return
	Income Tax	Companies with fiscal year Ending 28 th February 2010 (Form C)
	Hotel Turnover Tax	Apr 2010 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
31 May2010	VAT	Apr 2010 Return payments
	PAYE	Apr 2010 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of April, 2010
	Advance Tax	1st Payment Financial Year Ending 31st May 2010 2nd Payment Financial Year Ending 28th February 2010 Final Payment Financial Year Ending 30th October 2009
	HTT	Apr 2010 Remittance

June

Returns Lodgment

Due Date	Tax Type	Particulars
30 June 2010	VAT	May 2010 Return
	Income Tax	Companies with fiscal year Ending 31st Mar 2010 (Form C)
	Hotel Turnover Tax	May 2010 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
30 June 2010	VAT	May 2010 Return payments
	PAYE	May 2010 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of May, 2010
	Advance Tax	1st Payment Financial Year Ending 30 th June 2010 2nd Payment Financial Year Ending 31 st March 2010 Final Payment Financial Year Ending 1 30th November 2009
	HTT	May 2010 Remittance

July

Returns Lodgment

Due Date	Tax Type	Particulars
31 July 2010	VAT	June 2010 & Apr-June 2010 Quarter Return
	Income Tax	Companies with fiscal year Ending 30th Apr 2010 (Form C)
	Hotel Turnover Tax	Jun 2010 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
31 July 2010	VAT	Jun 2010 & Apr-Jun 2010 Quarter Return payments
	PAYE	Jun 2010 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of June, 2010.
	Advance Tax	1st Payment Financial Year Ending 31st July 2010 2nd Payment Financial Year Ending 30th April 2010 Final Payment Financial Year Ending 31st December 2009
	HTT	Jun 2010 Remittance

August

Returns Lodgment

Due Date	Tax Type	Particulars
31 August 2010	VAT	Jul 2010 Return
	Income Tax	Companies with fiscal year Ending 31st May 2010 (Form C)
	Hotel Turnover Tax	Jul 2010 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
31 August 2010	VAT	Jul 2010 Return payments
	PAYE	Jul 2010 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of July, 2010
	Provisional Tax	2nd Installment payment for individual business taxpayers
	Advance Tax	1 st Payment Financial Year Ending 31st August 2010 2nd Payment Financial Year Ending 31st May 2010 Final Payment Financial Year Ending 31st January 2010
	HTT	Jul 2010 Remittance

September

Returns Lodgment

Due Date	Tax Type	Particulars
30 September 2010	VAT	Aug 2010 Return
	Income Tax	Companies with fiscal year Ending 30th June 2010 (Form C)
	Hotel Turnover Tax	Aug 2010 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
30 September 2010	VAT	Aug 2010 Return payments
	PAYE	Aug 2010 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of August, 2010.
	Advance Tax	1st Payment Financial Year Ending 30th September 2010. 2nd Payment Financial Year Ending 30th Jun 2010 Final Payment Financial Year Ending 28th February 2010
	HTT	Aug 2010 Remittances

October

Returns Lodgment

Due Date	Tax Type	Particulars
31 October 2010	VAT	Sep 2010 & Jul-Sep 2010 Quarter Return
	Income Tax	Companies with fiscal year Ending 31st July 2010 (Form C)
	Hotel Turnover Tax	Sep 2010 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
31 October 2010	VAT	Sep 2010 & Jul-Sep 2010 Quarter Return payments
	PAYE	Sep 2010 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of September, 2010
	Advance Tax	1st Payment Financial Year Ending 31st October 2010 2nd Payment Financial Year Ending 31st Jul 2010 Final Payment Financial Year Ending 31st March 2010
	HTT	Sep 2010 Remittances

November

Returns Lodgment

Due Date	Tax Type	Particulars
30 November 2010	VAT	Oct 2010 Return
	Income Tax	Companies with fiscal year Ending 31st August 2010 (Form C)
	Hotel Turnover Tax	Oct 2010 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
30 November 2010	VAT	Oct 2010 Return payments
	PAYE	Oct 2010 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of October, 2010
	Provisional Tax Assessed	3rd Installment payment for individual business taxpayers.
	Advance Tax	1st Payment Financial Year Ending 30th November 2010 2nd Payment Financial Year Ending 31st August 2010 Final Payment Financial Year Ending 30th April 2010
	HTT	Oct 2010 Remittances

December

Returns Lodgment

Due Date	Tax Type	Particulars
31 December 2010	VAT	Nov 2010 Return
	Income Tax	Companies with fiscal year Ending 30th September 2010 (Form C)
	Hotel Turnover Tax	Nov 2010 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
31 December 2010	VAT	Nov 2010 Return payments
	PAYE	Nov 2010 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of November, 2010.
	Advance Tax	1st Payment Financial Year Ending 31st December 2010 2nd Payment Financial Year Ending 30th September 2010 Final Payment Financial Year Ending 31st May 2010
	HTT	Nov 2010 Remittances