JUNE 2021

By 21st June

  • Payment of Environment Protection Fee.

  • Monthly return of Tax Deducted at Source with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted (other than through electronic).

  • Electronic Gaming Return, Amusement Machines.

By 28th June

  • Submission of APS for quarter ending 31st March 2021 by companies.

  • Submission of return and Payment of Tax by companies with accounting year ending in December 2020.

  • Remittance of Passenger Fee / Passenger Solidarity Levy.

  • Joint electronic PAYE & CSG / NSF return and electronic payment of tax withheld.

  • Submission of VAT Return for May 2021 electronically and Payment of Tax electronically.

  • VAT Special Levy on Banks whose accounting year ends in January 2021.

By 30th June

  • Application for waiver of penalty and interests under Tax Arrears Settlement Scheme (TASS).

JULY 2021

By 15th July

  • Payment of the third instalment for Advertising Structure Fee.

By 20th July

  • Payment of Environment Protection Fee.

  • Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted (other than through electronic).

  • Electronic Gaming Return, Amusement Machines.

  • VAT Special Levy on Banks whose accounting year ends in February 2021

AUGUST 2021

By 02nd August

  • Submission of APS statement and Payment of Tax by companies for quarter ending 30th April 2021.

  • Submission of return and Payment of Tax by companies with accounting year ending in January 2021.

  • Remittance of Passenger Fee/Passenger Solidarity Levy.

  • Joint electronic PAYE & CSG/NSF return and electronic payment of tax withheld.

  • Submission of VAT Return for June 2021 and quarter ended 30 June 2021 electronically and Payment of Tax electronically.

  • Monthly Return of TDS and electronic payment of Tax deducted.

By 09th August

  • National Lottery

By 16th August

  • Submission of Return of Employees (ROE) to MRA.

  • Statement of Emoluments to employees.

  • Annual TDS Return.

  • Return of Dividends.

  • Statement of Financial Transactions.

  • Statement of Foreign Currency Transactions.

  • Statement of Life Insurance Premium.

By 20th August

  • Payment of Environment Protection Fee.

  • Monthly return of Tax Deducted at Source with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted (other than through electronic).

  • Electronic Gaming Return, Amusement Machines.

By 31st August

  • Submission of APS statement and Payment of Tax by companies for quarter ending 31st May 2021.

  • Submission of return and Payment of Tax by companies with accounting year ending in February 2021.

  • Remittance of Passenger Fee/Passenger Solidarity Levy.

  • Joint electronic PAYE & CSG/NSF return and electronic payment of tax withheld.

  • Submission of VAT Return for July 2021 electronically and Payment of Tax electronically.

  • Submission of Statement for Purchases of Goods & Services for the income year ending 30th June 2021.

  • Monthly Return of TDS and electronic payment of Tax deducted.

  • VAT Special Levy on Banks whose accounting year ends in March 2021

SEPTEMBER 2021

By 20th September

  • Payment of Environment Protection Fee.

  • Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted (other than through electronic).

  • Electronic Gaming Return, Amusement Machines

By 30th September

  • Submission of APS statement and Payment of Tax by companies for quarter ending 30th June 2021.
  • Submission of return and Payment of Tax by companies with accounting year ending in March 2021.

  • Submission of Annual Returns and Payment of Tax for Individuals.

  • Remittance of Passenger Fee/Passenger Solidarity Levy.

  • Joint electronic PAYE & CSG/NSF return and electronic payment of tax withheld.

  • Submission of VAT Return for August 2021 electronically and Payment of Tax electronically.

  • Monthly Return of TDS and electronic payment of Tax deducted.

  • Annual return of income for resident societé for the year of assessment 2021 / 2022.

  • Annual return of income of a deceased person’s estate (succession) for the year of assessment 2021 / 2022.

  • VAT Special Levy on Banks whose accounting year ends in April 2021.

OCTOBER 2021

By 15th October

  • Payment of the last instalment for Advertising Structure Fee.

  • Submission of annual returns and Payment of Tax electronically for individuals.

By 20th October

  • Payment of Environment Protection Fee.

  • Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted (other than through electronic).

  • Electronic Gaming Return, Amusement Machines.

NOVEMBER 2021

By 3rd November

  • Submission of APS statement and Payment of Tax by companies for quarter ending 31st July 2021.

  • Submission of return and Payment of Tax by companies with accounting year ending in April 2021.

  • Remittance of Passenger Fee / Passenger Solidarity Levy.

  • Joint electronic PAYE & NPF / NSF return and electronic payment of tax withheld.

  • Submission of VAT Return for September 2020 electronically and Payment of Tax electronically.

  • Monthly Return of TDS and electronic payment of Tax deducted.

  • VAT Special Levy on Banks whose accounting year ends in May 2021.

By 8th November

  • National Lottery

By 20th November

  • Payment of Environment Protection Fee.

  • Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted (other than through electronic).

  • Electronic Gaming Return, Amusement Machines.

By 30th November

  • Submission of APS statement and Payment of Tax by companies for quarter ending 31st August 2021.

  • Submission of return and Payment of Tax by companies with accounting year ending in May 2021.

  • Remittance of Passenger Fee / Passenger Solidarity Levy.

  • Joint electronic PAYE & CSG / NSF return and electronic payment of tax withheld.

  • Submission of VAT Return for October 2021 electronically and Payment of Tax electronically.

  • Monthly Return of TDS and electronic payment of Tax deducted.

  • VAT Special Levy on Banks whose accounting year ends in June 2021.

December 2021

By 20th December

  • Payment of Environment Protection Fee.

  • Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted (other than through electronic).

  • Electronic Gaming Return, Amusement Machines and Hotel Casino Operators. 

By 29th December

  • Submission of CPS Statement and Payment of Tax for quarter ending 30th September 2021 by individuals.

  • Submission of APS statement and Payment of Tax by companies for quarter ending 30th September 2021.

  • Submission of return and Payment of Tax by companies with accounting year ending in June 2021.

  • Remittance of Passenger Fee/Passenger Solidarity Levy.
  • Joint electronic PAYE & CSG/NSF return and electronic payment of tax withheld.

  • Submission of VAT Return for November 2021 electronically and Payment of Tax electronically.

  • Monthly Return of TDS and electronic payment of Tax deducted.

  • VAT Special Levy on Banks whose accounting year ends in July 2021.

By 29th December

  • Payment of arrears under Tax Arrears Settlement Scheme (TASS).