JULY 2023

By Friday 14th July

• Electronic submission of Companies Return for accounting year ending in December 2023 with no tax liabilities or loss is declared.

By Monday 17th July

• Payment of Advertising Structure Fee for the third quarter of the year 2023.

By Thursday 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 Returns* for June 2023.

• VAT Special Levy on Banks whose accounting year ends in February 2023.

• Tax on winnings**

By Monday 31st July

• Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 April 2023.

• Electronic submission of return and Payment of Tax by companies with accounting year ending in January 2023.

• Remittance of Passenger Fee/Passenger Solidarity Levy.

• Electronic submission Joint PAYE & Social Contribution (CSG) / NSF return for June 2023 and payment of tax withheld.

• Electronic submission of PRGF Return and Payment of PRGF contributions for June 2023.

• Electronic submission of VAT Return for month of June 2023 and quarter ended 30 June 2023 and Payment of Tax, if any.

• Electronic submission of monthly return of TDS for June 2023 and payment of Tax deducted.

• Annual Contribution Return Category Private Household (01 July 2022 to 30 June 2023).

AUGUST 2023

By Monday 07th August

• National Lottery and Loterie Vert.

By Tuesday 15th August

• Submission of Return of Employees (ROE) to MRA for income year ended 30 June 2023.

• Statement of Emoluments to employees.

• Annual TDS Return for income year ended 30 June 2023.

• Return of Dividends for income year ended 30 June 2023.

• Statement of Life Insurance Premium for income year ended 30 June 2023.

• Statement of Donations for income year ended 30 June 2023 (by approved Charitable Institutions).

• Statement of Financial Transactions for income year ended 30 June 2023.

• Statement of Foreign Currency Transactions for income year ended 30 June 2023.

By Monday 21st August

• Payment of Environment Protection Fee for month of July 2023.

• Monthly return of Tax Deducted at Source with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for July 2023.

• Electronic Gaming Returns* for July 2023.

• Tax on winnings**

By Thursday 31st August

• Annual Contribution Return by self-employed (July 2023 to June 2024)

• Electronic submission of APS statement and Payment of Tax by companies for quarter ending 31 May 2023.

• Electronic submission of return and Payment of Tax by companies with accounting year ending in Feb 2023.

• Remittance of Passenger Fee/Passenger Solidarity Levy for the month of July 2023.

• Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for the month of July 2023.

• Electronic submission of PRGF Return and Payment of PRGF contributions for July 2023.

• Electronic submission of VAT Return for July 2023 and Payment of Tax.

• Electronic submission of Statement for Purchases of Goods & Services for the income year ending 30 June 2023.

• Electronic submission of monthly Return of TDS and payment of Tax deducted for the month of July 2023.

• VAT Special Levy on Banks whose accounting year ends in March 2023.

SEPTEMBER 2023

By Thursday 21st September

• Payment of Environment Protection Fee for August 2023.

• Submission of monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted for August 2023.

• Electronic Gaming Returns* for August 2023.

• Tax on winnings**

OCTOBER 2023

By Monday 02nd October

• Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 June 2023.

• Electronic submission of return and payment of tax by companies with accounting year ending in March 2023.

• Remittance of Passenger Fee/Passenger Solidarity Levy for August 2023.

• Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for August 2023.

• Electronic submission of PRGF Return and Payment of PRGF contributions for August 2023.

• Electronic submission of VAT Return for August 2023 and Payment of Tax.

• Electronic submission of monthly return of TDS and payment of Tax deducted for August 2023.

• Annual return of income for resident societé for income year ended 30 June 2023 (Year of Assessment 2023/2024).

• Annual return of income of a deceased person’s estate (succession) for income year ended 30 June 2023 (Year of Assessment 2023/2024).

• VAT Special Levy on Banks whose accounting year ends in April 2023.

By Monday 16th October

• Payment of Advertising Structure Fee for the fourth quarter of the year 2023.

• Electronic submission of annual returns and Payment of Tax electronically for individuals for income year ended 30 June 2023.

By Friday 20th October

• Payment of Environment Protection Fee for September 2023.

• Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for September 2023.

• Electronic Gaming Returns* for September 2023.

• Tax on winnings**

By Tuesday 31st October

• Electronic submission of APS statement and Payment of Tax by companies for quarter ending 31 July 2023.

• Electronic submission of return and Payment of Tax by companies with accounting year ending in April 2023.

• Remittance of Passenger Fee/Passenger Solidarity Levy for September 2023.

• Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for September 2023.

• Electronic submission of PRGF Return and Payment of PRGF contributions for September 2023.

• Electronic submission of VAT Return for month of September 2023 and quarter ending 30 September 2023 and Payment of Tax, if any.

• Electronic submission of monthly Return of TDS and payment of Tax deducted for month of September 2023.

• VAT Special Levy on Banks whose accounting year ends in May 2023.

NOVEMBER 2023

By Tuesday 07th November

• National Lottery and Loterie Vert.

By Monday 20th November

• Payment of Environment Protection Fee for October 2023.

• Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for October 2023.

• Electronic Gaming Returns* for October 2023.

• Tax on winnings**

By Thursday 30th November

• Electronic submission of APS statement and Payment of Tax by companies for quarter ending 31 August 2023.

• Electronic submission of return and Payment of Tax by companies with accounting year ending in May 2023.

• Remittance of Passenger Fee/Passenger Solidarity Levy for the month of October 2023.

• Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for October 2023.

• Electronic submission of PRGF Return and Payment of PRGF contributions for October 2023.

• Electronic submission of VAT Return for October 2023 and Payment of Tax, if any.

• VAT Special Levy on Banks whose accounting year ends in June 2023.

• Electronic submission of Monthly return of TDS and payment of Tax deducted for October 2023.

December 2023

By Wednesday 20th December

• Payment of Environment Protection Fee for November 2023.

• Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for November 2023.

• Electronic Gaming Returns* for November 2023.

• Tax on winnings**

By Wednesday 27th December

• Submission of CPS Statement and Payment of Tax for quarter ending 30 September 2023 by individuals.

• Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 September 2023.

• Electronic submission of return and Payment of Tax by companies with accounting year ending in June 2023.

• Remittance of Passenger Fee/Passenger Solidarity Levy for November 2023.

• Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for November 2023.

• Electronic submission of PRGF Return and Payment of PRGF contributions for November 2023.

• Electronic submission of VAT Return for November 2023 and Payment of Tax, if any.

• Electronic submission of Monthly Return of TDS and payment of Tax deducted for November 2023.

• VAT Special Levy on Banks whose accounting year ends in July 2023.

By Sunday 31st December

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

JANUARY 2024

By Monday 15th January

• Payment of Rum and Liquor Licence for the year 2024.

• Payment of advertising structure fee for the first quarter of year 2024.

• Electronic submission of Companies Return for accounting year ending in June 2023 with no tax liabilities or loss is declared. 

By Monday 22nd January

• Payment of Environment Protection Fee for the month of December 2023.

• Monthly return of Tax Deducted at Source with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for December 2023.

• Electronic Gaming Returns* for December 2023.

• Tax on winnings**

By Wednesday 31st January

• Electronic submission of return and Payment of Tax by companies with accounting year ending in July 2023.

• Remittance of Passenger Fee/Passenger Solidarity Levy for December 2023.

• Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for December 2023.

• Electronic submission of PRGF Return and Payment of PRGF contributions for December 2023.

• Electronic submission of VAT Return for month of December 2023 and quarter ending 31 Dec 2023 and Payment of Tax, if any

• Advertising Structure Fee in one sum (yearly).

• Electronic submission of Return of TDS and payment of Tax deducted for December 2023.

• VAT Special Levy on Banks whose accounting year ends in August 2023.

FEBRUARY 2024

By Wednesday 7th February

• National Lottery and Loterie Vert. 

By Tuesday 20th February

• Payment of Environment Protection Fee for January 2024.

• 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) for January 2024.

• Electronic Gaming Returns* for January 2024.

• Tax on winnings**

By Thursday 29th February

• Electronic submission of return and Payment of Tax by companies with accounting year ending in August 2023.

• Remittance of Passenger Fee/Passenger Solidarity Levy for January 2024.

• Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for January 2024.

• Electronic submission of PRGF Return and Payment of PRGF contributions for January 2024.

• Electronic submission of VAT Return for January 2024 and Payment of Tax.

• Electronic submission of Monthly Return of TDS and payment of Tax deducted for January 2024.

• VAT Special Levy on Banks whose accounting year ends in September 2023.

MARCH 2024

By Wednesday 20th March

• Payment of Environment Protection Fee for February 2024.

• Monthly return of Tax Deducted at Source with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for February 2024.

• Electronic Gaming Returns* for February 2024.

• Tax on winnings**

APRIL 2024

By Monday 01st April

• Electronic submission of return and Payment of Tax by companies with accounting year ending in September 2023.

• Submission of CPS Statement and Payment of Tax for quarter ending Dec 2023 by individuals.

• Remittance of Passenger Fee/Passenger Solidarity Levy for February 2023.

• Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for February 2024.

• Electronic submission of PRGF Return and Payment of PRGF contributions for February 2024.

• Electronic submission of VAT Return for February 2024 and Payment of Tax, if any.

• Electronic submission of Monthly Return of TDS and payment of Tax deducted for February 2024.

• VAT Special Levy on Banks whose accounting year ends in October 2023.

• Electronic submission of APS for the quarter ending 31 December 2023 by companies.

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

By Monday 15th April

• Payment of Advertising Structure Fee for the second quarter of year 2024.

By Monday 22nd April

• Payment of Environment Protection Fee for March 2024.

• Monthly return of Tax Deducted at Source with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for March 2024.

• Electronic Gaming Returns* for March 2024.

• Tax on winnings**

By Tuesday 30th April

• Electronic submission of return and Payment of Tax by companies with accounting year ending October 2023.

• Remittance of Passenger Fee/Passenger Solidarity Levy for March 2024.

• Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for March 2024.

• Electronic submission of PRGF Return and Payment of PRGF contributions for March 2024.

• Electronic submission of VAT Return for the month of March 2024 and quarter ending 31 March 2024 and Payment of Tax.

• Electronic submission of Monthly Return of TDS and payment of Tax deducted for March 2024.

• VAT Special Levy on Banks whose accounting year ends in November 2023.

MAY 2024

By Tuesday 07th May

• National Lottery and Loterie Vert.

By Monday 20th May

• Payment of Environment Protection Fee for April 2024.

• Electronic Gaming Returns* for April 2024.

• Tax on winnings**

By Friday 31st May

• Electronic submission of annual return and Payment of Tax by companies with accounting year ending in November 2023.

• Remittance of Passenger Fee/Passenger Solidarity Levy for April 2024.

• Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for April 2024.

• Electronic submission of PRGF Return and Payment of PRGF contributions for April 2024.

• Electronic submission of VAT Return for April 2024 and Payment of Tax.

• Electronic submission of Monthly Return of TDS and payment of Tax deducted for April 2024.

• VAT Special Levy on Banks whose accounting year ends in December 2023.

JUNE 2024

By Thursday 20th June

• Payment of Environment Protection Fee for May 2024.

• Monthly Return of TDS with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted for May 2024.

• Electronic Gaming Returns* for May 2024.

• Tax on winnings**

By Wednesday 26th June

• Electronic submission of APS for quarter ending 31 March 2024 by companies.

• Electronic submission of return and Payment of Tax by companies with accounting year ending in December 2023.

• Submission of CPS Statement and Payment of Tax for quarter ending March 2024 by individuals.

• Remittance of Passenger Fee/Passenger Solidarity Levy for May 2024.

• Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for May 2024.

• Electronic submission of PRGF Return and Payment of PRGF contributions for May 2024.

• Electronic submission of VAT Return for May 2024 and Payment of Tax.

• VAT Special Levy on Banks whose accounting year ends in January 2024.

• Electronic submission of monthly return of TDS and payment of Tax deducted for May 2024.