Important Dates

Important Information

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 2008
February 2008
March 2008
April 2008
May 2008
June 2008
July 2008
August 2008
September 2008
October 2008
November 2008
December 2008

January

Returns Lodgment

Due Date	Tax Type	Particulars
31 Jan 08	VAT	Dec 07 & Oct-Dec 07 Quarter Return
	Income Tax	Companies with fiscal year ending 30th October 07(Form C)
	Hotel Turnover Tax	Dec 07 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
31 Jan 08	VAT	Dec 07 & Oct-Dec 07 Quarter Return payments
	PAYE	Dec 07 remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of December, 07
	Advance Tax	1st payment Financial Year Ending 31st January 2008 2nd payment Financial Year Ending 31st October 2007 Final payment Financial Year Ending 30th June 2007
	HTT	Dec 07 Remittance

February

Returns Lodgment

Due Date	Tax Type	Particulars
29 Feb 08	VAT	Jan 08
	Income Tax	Companies with fiscal year Ending 31st November 07 (Form C) .
	Hotel Turnover Tax	Jan 08 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
29 Feb 08	VAT	Jan 08 Return payments
	PAYE	Jan 08 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of January, 08.
	Advance Tax	1st Payment Financial Year Ending 29th February 2008 2nd Payment Financial Year Ending 30th November 2007 Final Payment Financial Year Ending 31st July 2007
	HTT	Jan 08 Remittance

March

Returns Lodgment

Due Date	Tax Type	Particulars
31 Mar 08	VAT	Feb 08
	Income Tax	Companies with fiscal year Ending 31st December 07 (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 08 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
31 Mar 08	VAT	Feb 08 Return payments
	PAYE	Feb 08 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of February, 08.
	Advance Tax	1st Payment Financial Year Ending 31st March 2008 2 nd Payment Financial Year Ending 31st December 2007 Final Payment Financial Year Ending 31st August 2007
	HTT	Feb 08 Remittance

April

Returns Lodgment

Due Date	Tax Type	Particulars
30 April 08	VAT	Mar 08 & Jan-Mar 08 Quarter Return
	Income Tax	Companies with fiscal year ending 31st January 08 for Companies only (Form C)
	Hotel Turnover Tax	Mar 08 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
30 April 08	VAT	Mar 08 & Jan-Mar 08 Quarter Return payments
	PAYE	Mar 08 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of March, 08
	Provisional Tax	1st Installment payment for individual business taxpayers
	Advance Tax	1st Payment Financial Year Ending 30 th April 2008 2nd Payment Financial Year Ending 31 st January 2008 Final Payment Financial Year Ending 31 st September 2007
	HTT	Mar 08 Remittance

May

Returns Lodgment

Due Date	Tax Type	Particulars
31 May 08	VAT	Apr 08 Return
	Income Tax	Companies with fiscal year Ending 29 th February 08(Form C)
	Hotel Turnover Tax	Apr 08 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
31 May08	VAT	Apr 08 Return payments
	PAYE	Apr 08 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of April, 08
	Advance Tax	1st Payment Financial Year Ending 31st May 2008 2nd Payment Financial Year Ending 29th February 2008 Final Payment Financial Year Ending 30th October 2007
	HTT	Apr 08 Remittance

June

Returns Lodgment

Due Date	Tax Type	Particulars
30 June 08	VAT	May 08 Return
	Income Tax	Companies with fiscal year Ending 31st Mar 08(Form C)
	Hotel Turnover Tax	May 08 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
30 June 08	VAT	May 08 Return payments
	PAYE	May 08 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of May, 08
	Advance Tax	1st Payment Financial Year Ending 30 th June 2008 2nd Payment Financial Year Ending 31 st March 2008 Final Payment Financial Year Ending 31 st November 2007
	HTT	May 08 Remittance

July

Returns Lodgment

Due Date	Tax Type	Particulars
31 July 08	VAT	June 08 & Apr-June 08 Quarter Return
	Income Tax	Companies with fiscal year Ending 30th Apr 08(Form C)
	Hotel Turnover Tax	Jun 08 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
31 July 08	VAT	Jun 08 & Apr-Jun 08 Quarter Return payments
	PAYE	Jun 08 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of June, 08.
	Advance Tax	1st Payment Financial Year Ending 31st July 2008 2nd Payment Financial Year Ending 30th April 2008 Final Payment Financial Year Ending 31st December 2007
	HTT	Jun 08 Remittance

August

Returns Lodgment

Due Date	Tax Type	Particulars
31 August 08	VAT	Jul 08 Return
	Income Tax	Companies with fiscal year Ending 31st May 08(Form C)
	Hotel Turnover Tax	Jul 08 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
31 August 08	VAT	Jul 08 Return payments
	PAYE	Jul 08 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of July, 08
	Provisional Tax	2nd Installment payment for individual business taxpayers
	Advance Tax	1 st Payment Financial Year Ending 31st August 2008 2nd Payment Financial Year Ending 31st May 2008 Final Payment Financial Year Ending 31st January 2008
	HTT	Jul 08 Remittance

September

Returns Lodgment

Due Date	Tax Type	Particulars
30 September 08	VAT	Aug 08 Return
	Income Tax	Companies with fiscal year Ending 30th June 08(Form C)
	Hotel Turnover Tax	Aug 08 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
30 September 08	VAT	Aug 08 Return payments
	PAYE	Aug 08 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of August, 08.
	Advance Tax	1st Payment Financial Year Ending 30th September 2008. 2nd Payment Financial Year Ending 30th Jun 2008 Final Payment Financial Year Ending 28th February 2008
	HTT	Aug 08 Remittances

October

Returns Lodgment

Due Date	Tax Type	Particulars
31 October 08	VAT	Sep 08 & Jul-Sep 08 Quarter Return
	Income Tax	Companies with fiscal year Ending 31st July 08(Form C)
	Hotel Turnover Tax	Sep 08 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
31 October 08	VAT	Sep 08 & Jul-Sep 08 Quarter Return payments
	PAYE	Sep 08 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of September, 08
	Advance Tax	1st Payment Financial Year Ending 31st October 2008 2nd Payment Financial Year Ending 31st Jul 2008 Final Payment Financial Year Ending 31st March 2008
	HTT	Sep 08 Remittances

November

Returns Lodgment

Due Date	Tax Type	Particulars
30 November 08	VAT	Oct 08 Return
	Income Tax	Companies with fiscal year Ending 31st August 08(Form C)
	Hotel Turnover Tax	Oct 08 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
30 November 08	VAT	Oct 08 Return payments
	PAYE	Oct 08 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of October, 08
	Provisional Tax Assessed	3rd Installment payment for individual business taxpayers.
	Advance Tax	1st Payment Financial Year Ending 30th November 2008 2nd Payment Financial Year Ending 31st August 2008 Final Payment Financial Year Ending 30th April 2008
	HTT	Oct 08 Remittances

December

Returns Lodgment

Due Date	Tax Type	Particulars
31 December 08	VAT	Nov 08 Return
	Income Tax	Companies with fiscal year Ending 30th September 08(Form C)
	Hotel Turnover Tax	Nov 08 HTT Return

Tax Payments

Due Date	Tax Type	Particulars
31 December 08	VAT	Nov 08 Return payments
	PAYE	Nov 08 Remittances
	15% Provisional Tax payment.	Payment of provisional tax deducted on contractual payments for month of November, 08.
	Advance Tax	1st Payment Financial Year Ending 31st December 2008 2nd Payment Financial Year Ending 30th September 2008 Final Payment Financial Year Ending 31st May 2008
	HTT	Nov 08 Remittances