| Due Dates | Tax Obligation |
| 7th of each month | 1. Filing of PAYE return and payment of PAYE 2. Filing of Skills and Development Levy (SDL) return and payment 3. Filing of Withholding Tax (WHT) returns and payment |
| 15th of each month | 1. Filing and payment of the (Higher Education Students’ Loans Board) HESLB – if applicable |
| 20th of each month | 1. Filing of VAT return 2. Payment of VAT 3. Payment of Withholding VAT |
| 25th of each month | 1. Filing of Excise Duty 2. Payments of Excise Duty |
| 30th of each month | 1. Filing and payment of Workers Compensation Fund (WCF) 2. Filing and payment of NSSF 3. Filing and payment of NHIF |
| Within 6 months after financial year end | 1. Filing of Return of Income for the year ending (The Company’s Year-end) i.e., the companies with December year end should file and pay by 30th June |
| Within 3 months after financial year end -Quarterly | 1. Filing of Statement of Estimate of Tax Payable by Instalments (Provisional Return) 2. Payment of Provisional income tax – 1st Instalment there after the payment will be made on quarterly basis |
| After every three months – Quarterly | 1. Filing and Payment of City Service Levy to the local government – this is filed and paid after every three months from the inception/registration of the company |
| 31st March | 1. Filing of Statement of Estimate of Tax Payable by Instalments (Provisional Return) – for December year-end 2. Payment of Provisional Tax – for December year-end 3. Submission of Return on Employment of Non-Citizens to the Director of Immigration Services. Submission window: Between 1 January and 31 March of the following year |
| 30th June | 1. Filing of Revised Statement of Estimate of Tax Payable by Instalments (if required) – for December year-end 2. Payment of Provisional Tax – 2nd instalment – for December year-end 3. Filing of Annual Return of Income (for companies with year-end 31 December) 4. To submit to the Labour Commissioner the Return on Employment of Non-Citizens with Labour office |
| 30th September | 1. Filing of Revised Statement of Estimate of Tax Payable by Instalments (if required) – for December year-end 2. Payment of Provisional Tax – 3rd instalment – for December year-end 3. Filing of Annual Return of Income – for 31st March year-end |
| 31st December | 1. Filing of Statement of Revised Estimate of Tax Payable by Instalment – for December year-end 2. Payment of Provisional Tax – 4th instalment – for December year-end 3. Filing of Final Returns of Income for the year ending 30th June 4. To submit to the Labour Commissioner the Return On Employment Of Non-Citizens with Labour office. |
| NOTE: Please note that the payment of Provisional Tax, and the filing of the Annual Income Tax Return are dependent on the company’s financial year end. | |
