GRO key dates

Small Business Tax (SBT)

A non-resident individual liable to SBT is required to file a
BUSINESS TAX QUARTERLY RETURN FORM and pay their tax within 15 days after the end of each quarter ended 30 September, 31 December, 31 March and 30 June.

1st Quarter

1 July to 30 September

Due 15 of October

2nd Quarter

1 October to 31 December

Due 15 January

3rd Quarter

1 January to 31 March

Due 15 April

4th Quarter

1 April to 30 June

Due 15 July

Business Profits Tax (BPT)

Whilst BPT is imposed annually, instalments of tax are paid quarterly, due by the 15th day following the end of each quarter ended 30 September, 31 December, 31 March and 30 June. A person liable for BPT must file a BUSINESS TAX QUARTERLY RETURN FORM for each quarter.

1st Quarter

1 July to 30 September

Due 15 of October

2nd Quarter

1 October to 31 December

Due 15 January

3rd Quarter

1 January to 31 March

Due 15 April

4th Quarter

1 April to 30 June

Due 15 July

The BPT ANNUAL RETURN FORM A, B or C will need to be lodged within three months after the end of each tax year, even if a net loss is recorded for that year i.e. by 30 September. Any business profits tax payable for a tax year is due when the business profits tax return is filed for that year.

Employment and Services Tax (EST) / Non Resident Tax (NRT)

Payment of tax deducted by the employer or payer must be made within 15 days after the end of the month of withholding. A MONTHLY WITHHOLDING TAX RETURN must be filed by the due date of payment, setting out details of tax deducted and payments made. These return forms must accompany the payment. For example: deductions withheld for the month of May need to be paid by 15 June.

The Annual Withholding Tax Summary, in respect of EST, in the approved form, must be lodged within 15 days of the end of the financial year i.e. by 15 July.