Tax Returns and Payments
- For individual salaries, tax returns are generally not necessary except in certain cases.
- For individuals conducting business, farming, or professional activities, tax returns are due within four months after the tax year ends, typically by April 30th.
- Provisional tax payments for business individuals are scheduled throughout the year: 10% by March 25th, 25% by June 25th, 30% by September 25th, and 35% by December 20th.
- Monthly PAYE (Pay As You Earn) returns are due by the 10th day following the month of payroll deductions.
- Anti-Avoidance
- The Commissioner General has the authority to disregard transactions or schemes aimed at avoiding or postponing tax payments.