- The balance of tax should be paid on or before 20th of April of the following year
- Returns are filed on or before the 30th of June.
Returns are filed and tax payable on or before the 20th of the following month.
Returns are filed by an employer and tax payable monthly on or before the 9th day of the following month.
Payable in instalments and balance paid on or before the 20th day of the 4th month following the end of the accounting period. Returns are filed on or before the end of the 6th month following the end of the accounting period.