Ministry of Revenue & Customs

   Event

DUE DATES

MONTHLY RETURN

Non Resident return (Shipping) – Form 1

Non Resident return (Aircraft) – Form 2

Resident Withholding Tax return (Interest, Land, Rent, etc) –Form 5
Non Resident Withholding Tax return – Form 6

Monthly Withholding Tax Return/PAYE – Form 7

Consumption Tax return (CT)

Within 28  days after end of each month

QUARTELY RETURN

Small Business Tax return – Form 12

Within 28  days after end of each quarter

ANNUAL RETURN

PAYE Reconciliation and Employee Statement – Form 8 and Form 4

31^st of August

Employees Refund/Pay – Form 9

Income Tax return for Individual with business (Sole Trader) – Form 10

Income Tax return for Non-Individual with business (Company, Partnership, etc.) - Form 11

Small Business Tax return – Form 12

31^st of October

OTHER

Notice of Objections to a Taxation Assessment

Within 30 days of service of the Taxation Assessment