Key Dates
- Small Business Tax (SBT) /Non Resident withholding Tax
(NRT)
A non-resident individual liable to SBT and/or an entity
required to withhold NRT is required to file a BUSINESS TAX
QUARTERLY RETURN FORM and pay their tax within 15 days after the
end of each quarter ended 30 September, 31 December, 31 March and
30 June.
| 1st Quarter |
1 July to 30th September |
Due 15th of October |
| 2nd Quarter |
1st October to 31st December |
Due 15th January |
| 3rd Quarter |
1st January to 31st March |
Due 15th April |
| 4th Quarter |
1st April to 30th June |
Due 15th July |
- Business Profits Tax (BPT)
Whilst BPT is imposed annually, instalments of tax are paid
quarterly, due on the 15th day following the end of each quarter
ended 30 September, 31 December, 31 March and 30 June. A person
liable for BPT must file a BUSINESS TAX QUARTERLY RETURN FORM for
each quarter.
| 1st Quarter |
1 July to 30th September |
Due 15th of October |
| 2nd Quarter |
1st October to 31st December |
Due 15th January |
| 3rd Quarter |
1st January to 31st March |
Due 15th April |
| 4th Quarter |
1st April to 30th June |
Due 15th July |
The BPT ANNUAL RETURN FORM A, B OR C will need to be lodged
within three months after the end of each tax year, even if a net
loss is recorded for that year i.e. 30th September. Any business
profits tax payable for a tax year is due when the business profits
tax return is filed for that year.
- Employment and Services Tax (EST)
Payment of tax deducted by the employer or payer must be made
within 15 days after the end of the month of withholding. A MONTHLY
WITHHOLDING TAX RETURN must be filed by the due date of payment,
setting out details of tax deducted and payments made. These return
forms must accompany the payment. For example: deductions withheld
for the month of May need to be paid by the 15th of June.
The Annual Withholding Tax Summary, in the approved form, must
be lodged within 15 days of the end of the financial year i.e. 15th
July.