Tax/Duty

Deadline

Withholding tax:

• 1. Pay As You Earn (PAYE):
• Monthly

• Quarterly

From 1^st January to 31^st March

From 1^st April to 30^st June

From 1^st July to 30^th September

From 1^st October to 31^st December

1. 1. Withholding Tax on Imports
   2. Withholding tax on Public Tenders, winnings and other payments

Paid within fifteen (15) days following the end of each Month

Paid within fifteen (15) days after the end of the Quarter as follow:

15^th April

15^th July

15^th October

15^th January

Paid at customs basing on the CIF value before the goods are released by customs

Paid in the period not exceeding fifteen (15) days following the month in which the tax was withheld