Domestic Tax
The Domestic Taxes Department is responsible for collecting of all taxes on income derived from employment and business activities, sales tax from domestic sales of goods and services including capital gains tax, payroll tax, and entertainment tax among others. The department also issues clearance certificates to persons and businesses to enable them obtain various licenses from central government, municipalities and local government upon confirmation that the persons are up to date with payment of their taxes. Furthermore, the department is responsible for registering all taxpayers and issuing them with a unique Taxpayer Identification Number (TIN). One other mandate of the department is to audit taxpayers’ accounting records in order to confirm that they have correctly declared their taxable income and paid the correct taxes.
| GRA (DOMESTIC TAXES DEPARTMENT) | ||||||||||||
| GUIDE TO FILING AND PAYMENT DUE DATES | ||||||||||||
| TAX TYPE | FILING DUE DATES | PAYMENT DUE DATES | ||||||||||
| 1. Corporate Tax | 31st March (Or 90 days after the end of the | 1. At the same day of filing (31st March) | ||||||||||
| company’s fiscal year as granted by the | 2. Quarterly payments required 15 days after | |||||||||||
| Commissioner General | the end of each quarter, ie 15th April, | |||||||||||
| 15th July, 15th October and 15th January | ||||||||||||
| 2. Personal Income Tax | 31st March of each year | 1. At the same day of filing (31st March) | ||||||||||
| 2. Quarterly payments required 15 days after | ||||||||||||
| the end of each quarter ie 15th Aprill, | ||||||||||||
| 15th July, 15th October and 15th January | ||||||||||||
| 3. Employee Tax (P.A.Y.E) | The Annual Return is filed by the 28th or 29th | 15th day following the month in which the | ||||||||||
| (Pay As You Earn) | February of each year, while Monthly Return | withholding of the income tax was done. | ||||||||||
| is filed on the 15th day following the month | ||||||||||||
| in which withholding was done. | ||||||||||||
| 4. Withholding Taxes on:- | The Annual Return is filed by the 28th or 29th | 15th day following the month in which the | ||||||||||
| a) Sales Tax | February of each year, while Monthly Return | withholding of the income tax was done. | ||||||||||
| b) dividends | is filed on the 15th day following the month | |||||||||||
| c) Interests | in which withholding was done. | |||||||||||
| d) Contracts/Subcontracts | ||||||||||||
| 5. Expatriate (Payroll) Tax | 1st January of each year | 1. 31st January of each year or | ||||||||||
| 2. Within 14 days from the day on which that | ||||||||||||
| employee came into such employment | ||||||||||||
| 6. Capital Gains Tax | 15th day after the disposal of the capital asset | The due date for furnishing the return of the | ||||||||||
| disposal of the capital asset | ||||||||||||
| TAX TYPE | FILING DUE DATES | PAYMENT DUE DATES | ||||||||||
| 7. Pool Betting | 30 days after the ‘month of winnings’ | Filing date ie 30 days after the ‘month of winnings’ | ||||||||||
| 8. National Education T. T Levy | No return is due for filing | 15th February each year | ||||||||||
| 9. Business Registration Fee | No return is due for filing | 31st January each year | ||||||||||
| 10. Land Rent fee | No return is due for filing | 31st January each year | ||||||||||
| 11. Casino & Gaming Machine Fee | 1st January each year | 1st January each year | ||||||||||
| 12. Stamp Duty | When legal instrument is prerared | Before legal instrument is stamped | ||||||||||
| and submitted for stamping | ||||||||||||
| 13. Domestic Sales Tax | 15th day of each month | 15th day of each month | ||||||||||
| 14. Environment Tax | End of each month | End of each month | ||||||||||
| 15. GSM Lic, Spectrum and | End of each month | End of each month | ||||||||||
| other Telecommunication Fees | ||||||||||||