simplebooks

Tax Calendar

Tax Calendar - 2025

January 2025

Date	Description	Period code	Tax type code
January 1st	Betting & Gaming – Annual Levy payment– 4ᵗʰ Quarter 2024/2025	24/25 IV
January 7th	Betting & Gaming Gross Collection payment (15% of Turnover)–December 2024	24/25 III
January 15th	APIT Payment – December 2024	24120	3
January 15th	AIT/WHT Payment – December 2024	24120
	AIT/WHT on Interest		43
	AIT/WHT on Fees & Others		44
January 15th	Statement of Stamp Duty Compounded –4ᵗʰ Quarter 2024	2440
January 15th	Stamp Duty Compounded Payment –4ᵗʰ Quarter 2024	24120	60
January 20th	SSCL Payment – December 2024	24403	32
January 20th	SSCL Return – 4th Quarter 2024 (October – December)	2440
January 20th	VAT Payment – December 2024	24430	70
January 20th	VAT on FS – Payment- December 2024	24120	75
January 20th	VAT on FS – 2 nd Interim Estimate 2024/2025 (Calendar Year Basis – CY)	24252
January 20th	Betting & Gaming Gross Collection Return – 3ʳᵈ Quarter 2024/2025	24/25 III
January 31st	VAT Return – Monthly (December 2024)	2443
January 31st	VAT Return – Quarterly (4th Quarter 2024)	2440

February 2025

Date	Description	Period code	Tax type code
February 7th	Betting & Gaming Gross Collection Payment (15% of Turnover) – January 2025	24/25 IV
February 15th	Income Tax – 3ʳᵈ Instalment of Y/A 2024/2025	24253
	Corporate Income Tax		2
	Individual Income Tax		5
	Partnership Income Tax		9
February 15th	APIT Payment – January 2025	25010	3
February 15th	AIT/WHT Payment – January 2024	25010
	AIT/WHT on Interest		43
	AIT/WHT on Fees and Others		44
February 20th	SSCL Payment – January 2025	25101	32
February 20th	VAT Payment – January 2025	25110	70
February 20th	VAT on FS -Payment- January 2025	25010	75
February 28th	VAT Return – Monthly (January 2025)	2511

March 2025

Date	Description	Period code	Tax type code
March 7th	Betting & Gaming Gross Collection Payment (15% of Turnover) – February 2025	24/25 IV
March 15th	APIT Payment – February 2025	25020	3
March 15th	AIT/WHT Payment – February 2025	25020
	AIT/WHT on Interest		43
	AIT/WHT on Fees and Others		44
March 20th	SSCL Payment – February 2025	25102	32
March 20th	VAT Payment – February 2025	25120	70
March 20th	VAT on FS- Payment- February 2025	25020	75
March 31st	VAT Return – Monthly (February 2025)	2512

April 2025

Date	Description	Period code	Tax type code
April 1st	Betting & Gaming – Annual Levy Payment – 1ˢᵗ Quarter 2025/2026	25/26 I
April 7th	Betting & Gaming Gross Collection Payment (15% of Turnover) – March 2025	24/25 IV
April 15th	APIT Payment – March 2025	25030	3
April 15th	AIT/WHT Payment – March 2025	25030
	AIT/WHT on Interest		43
	AIT/WHT on Fees and Others		44
April 15th	Statement of Stamp Duty Compounded – 1ˢᵗ Quarter 2025	2510
April 15th	Stamp Duty Compounded Payment – 1ˢᵗ Quarter 2025	25030	60
April 20th	SSCL Payment – March 2025	25103	32
April 20th	SSCL Return – 1st Quarter 2025 (January – March 2025)	2510
April 20th	VAT Payment – March 2025	25130	70
April 20th	VAT on FS -Payment- March 2025	25030	75
April 20th	VAT on FS – 2 nd Interim Estimate 2024/2025 (Assessment Year Basis – AY)	24252
April 20th	Betting & Gaming Gross Collection Return – 4ᵗʰ Quarter 2024/2025	24/25 IV
April 30th	VAT Return – Monthly (March 2025)	2513
April 30th	VAT Return – 1st Quarter ( January – March 2025)	2510
April 30th	AIT/WHT Annual Statement – Year of Assessment 2024/2025	2425
April 30th	APIT Annual Statement of Employers – 2024/2025	2425

May 2025

Date	Description	Period code	Tax type code
May 7th	Betting & Gaming Gross Collection Payment (15% of Turnover) – April 2025	25/26 I
May 15th	Income Tax – 4ᵗʰ Instalment of Y/A 2023/2024	24254
	Corporate Income Tax		2
	Individual Income Tax		5
	Partnership Income Tax		9
May 15th	APIT Payment – April 2025	25040	3
May 20th	AIT/WHT Payment – April 2025	25040
	AIT/WHT on Interest		43
	AIT/WHT on Fees and Others		44
May 20th	SSCL Payment – April 2025	25201	32
May 20th	VAT Payment – April 2025	25210	70
May 20th	VAT on FS- Payment- April 2025	25040	75
May 31st	VAT Return – Monthly (April 2025)	2521

June 2025

Date	Description	Period code	Tax type code
June 7th	Betting & Gaming Gross Collection Payment (15% of Turnover) – May 2025	25/26 I
June 15th	APIT Payment – May 2025	25050	3
June 15th	AIT/WHT Payment – May 2025	25050
	AIT/WHT on Interest		43
	AIT/WHT on Fees and Others		44
June 20th	SSCL Payment – May 2025	25202	32
June 20th	VAT Payment – May 2024	25220	70
June 20th	VAT on FS -Payment- May 2025	25050	75
June 30th	VAT Return – Monthly (May 2025)	2522
June 30th	VAT on FS Final Payment – Taxable Period 2024/2025 (Calendar Year Basis – CY)	25250	75
June 30th	VAT on FS Return – Calendar Year Basis (CY – January 2024 to December 2024)	2425

July 2025

Date	Description	Period code	Tax type code
July 1st	Betting & Gaming – Annual Levy Payment – 2ⁿᵈ Quarter 2025/2026	25,26 II
July 7th	Betting & Gaming Gross Collection Payment (15% of Turnover) – June 2025	25/26 I
July 15th	APIT Payment – June 2025	25060	3
July 15th	AIT/WHT Payment – June 2025	25060
	AIT/WHT on Interest		43
	AIT/WHT on Fees and Others		44
July 15th	Statement of Stamp Duty Compounded –2nd Quarter of 2025	2520
July 15th	Stamp Duty Compounded – Payment 2nd Quarter 2025	25060	60
July 20th	SSCL Payment – June 2025	25203	32
July 20th	SSCL Return – 2nd Quarter 2025	2520
July 20th	VAT Payment – June 2025	25230	70
July 20th	VAT on FS- Payment- June 2025	25060	75
July 20th	VAT on FS – 1st Interim Estimate for 2025/2026 (Calendar Year Basis – CY)	25261
July 20th	Betting & Gaming Gross Collection Return – 1ˢᵗ Quarter 2025/2026	25/26 1
July 31st	VAT Return – Monthly (June 2025)	2523
July 31st	VAT Return – Quarterly ( April – June 2025)	2520

August 2025

Date	Description	Period code	Tax type code
August 7th	Betting & Gaming Gross Collection Payment (15% of Turnover) – July 2025	25/26 II
August 15th	Income Tax – 1ˢᵗ Instalment of Y/A 2025/2026	25261
	Corporate Income Tax		2
	Individual Income Tax		5
	Partnership Income Tax		9
August 15th	Statement of Estimated Tax ( SET) – Y/A 2025/2026	2526
August 15th	APIT Payment – July 2025	25070	3
August 15th	AIT/WHT Payment – July 2025	25070
	AIT/WHT on Interest		43
	AIT/WHT on Fees and Others		44
August 20th	SSCL Payment – July 2025	25301	32
August 20th	VAT Payment – July 2025	25310	70
August 20th	VAT on FS- Payment – July 2025	25070	75
August 31st	VAT Return – Monthly (July 2025)	2531

September 2025

Date	Description	Period code	Tax type code
September 7th	Betting & Gaming Gross Collection Payment (15% of Turnover) – August 2025	25/26 II
September 15th	APIT Payment – August 2025	25080	3
September 15th	AIT/WHT Payment – August 2025	25080
	AIT/WHT on Interest		43
	– AIT/WHT on Fees and Others		44
September 20th	SSCL Payment – August 2025	25302	32
September 20th	VAT Payment – August 2025	25320	70
September 20th	VAT on FS -Payment- August 2025	25080	75
September 30th	Income Tax – Final Payment of Y/A 2024/2025	24250
	Corporate Income Tax		2
	Individual Income Tax		5
	Partnership Income Tax		9
September 30th	VAT Return – Monthly (August 2025	2532
September 30th	VAT on FS Final Payment – Taxable Period 2024/2025 (Assessment Year Basis – AY)	24250	75
September 30th	VAT on FS Return – Assessment Year Basis (AY – April 2024 to March 2025)	2425

October 2025

Date	Description	Period code	Tax type code
October 1st	Betting & Gaming – Annual Levy Payment – 3ʳᵈ Quarter 2025/2026	25/26 III
October 7th	Betting & Gaming Gross Collection Payment (15% of Turnover) – September 2025	25/26 II
October 15th	APIT Payment – September 2025	25090	3
October 15th	AIT/WHT Payment – September 2025	25090
	AIT/WHT on Interest		43
	AIT/WHT on Fees and Others		44
October 15th	Statement of Stamp Duty Compounded – 3ʳᵈ Quarter 2025	2530
October 15th	Stamp Duty Compounded- payment for 3ʳᵈ Quarter 2025	25090	60
October 20th	SSCL Payment – September 2025	25303	32
October 20th	SSCL Return – 3rd Quarter 2025 (July – September 2025)	2530
October 20th	VAT Payment – Monthly (September 2025)	25330	70
October 20th	VAT on FS- Payment- September 2025	25090	75
October 20th	VAT on FS – 1st Interim Estimate for 2025/2026 (Assessment Year Basis – AY)	25261
October 20th	Betting & Gaming Gross Collection Return – 2nd Quarter 2025/2026	25/26 II
October 31st	VAT Return – Monthly (September 2025)	2533
October 31st	VAT Return –Quarterly (July – September 2025)	2530

November 2025

Date	Description	Period code	Tax type code
November 7th	Betting & Gaming Gross Collection Payment (15% of Turnover) – October 2025	25/26 III
November 15th	Income Tax – 2ⁿᵈ Instalment of Y/A 2025/2026	25262
	Corporate Income Tax		2
	Individual Income Tax		5
	Partnership Income Tax		9
November 15th	APIT Payment – October 2025	25100	3
November 15th	AIT/WHT Payment – October 2025	25100
	AIT/WHT on Interest		43
	AIT/WHT on Fees and Others		44
November 20th	SSCL Payment – October 2025	25401	32
November 20th	VAT Payment – October 2025	25410	70
November 20th	VAT on FS- Payment – October 2025	25100	75
November 20th	Income Tax Return – Y/A 2024/2025	2425
	Corporate Income Tax		2
	Individual Income Tax		5
	Partnership Income Tax		9
November 30th	VAT Return – Monthly (October 2025)	2541

December 2025

Date	Description	Period code	Tax type code
December 7th	Betting & Gaming Gross Collection (15% of Turnover) – November 2025	25/26 III
December 15th	APIT Payment – November 2025	25110	3
December 15th	AIT/WHT Payment – November 2025	25110
	AIT/WHT on Interest		43
	AIT/WHT on Fees and Others		44
December 20th	SSCL Payment – November 2025	25402	32
December 20th	VAT Payment – November 2025	25420	70
December 20th	VAT on FS- Payment- November 2025	25110	75
December 31st	VAT Return – Monthly (November 2025)	2542

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