Search
Pay Withholding tax (WHT)
After submitting your declaration of WHT, similarly to other taxes, you can make the payment of WHT through the following electronic methods: Mobile Money, Airtel Money, MobiCash, internet banking.
1.E-Payment: by this method, after submitting your declaration via RRA system (E-tax) it is possible to directly access the domestic taxes E-payment system, by clicking ‘E-payment’ and Select Bank to pay from the provided lists of banks and follow the instructions. Also, you can use your internet banking system to pay.
2.Mobile money/Airtel Money: If you are registered for this MTN/Airtel service, you can pay withholding tax individually. You just dial *182# choose the language and follow the instructions. In this case, you must have sufficient funds on your Mobile/Airtel Money account to cover the amount payable, including transaction fees. Otherwise, you can pay via a Mobile/Airtel Money agent who will also charge you some service fees.
As a taxpayer, if you declare the tax due within the legal time limit but fail to pay it on time, the following fines apply:
5% of the due tax if the delay does not exceed 30 days.
10% of the due tax if the payment is made between 31 and 60 days after the deadline.
30% of the due tax if the delay exceeds 60 days.
If you fail to pay tax within the period set by law, you are also subject to late payment interest on the principal tax amount as follows:
0.5% for delays not exceeding six (6) months;
1% for delays between six (6) and twelve (12) months;
and 1.5% for delays exceeding twelve (12) months.
Interests for late payment are non-compounding and are calculated on a monthly basis counting from the first day following the day on which the tax would have been paid until the day of payment inclusive. Every month that begins is considered as a complete month.
Interests for late payment cannot exceed one hundred percent (100%) of the amount of tax.