For 2021-2022 tables, click here.
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PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020 FOR AD VALOREM |
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CALENDAR QUARTER |
ACCOUNT SUBMISSION DATE |
ACCOUNT PAYMENT DATE |
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1 January 2020 – 31 March 2020 [Quarter 1 of 2020] |
2020-04-24 |
2020-04-24 |
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1 April 2020 – 30 June 2020 [Quarter 2 of 2020] |
2020-07-24 |
2020-07-24 |
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1 July 2020 – 30 September 2020 [Quarter 3 of 2020] |
2020-10-23 |
2020-10-23 |
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1 October 2020 – 31 December 2020 [Quarter 4 of 2020] |
2021-01-25 |
2021-01-25 |
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PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020 FOR BEER |
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Month |
Accounting From |
Accounting To |
Beer |
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VM |
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Submission |
50% |
50% |
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Date |
First |
Second |
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Month |
Month |
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Jan-20 |
2020-01-01 |
2020-01-31 |
2020-02-28 |
2020-02-27 |
2020-03-30 |
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Feb-20 |
2020-02-01 |
2020-02-29 |
2020-03-30 |
2020-03-30 |
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Mar-20 |
2020-03-01 |
2020-03-31 |
2020-04-30 |
2020-04-29 |
2020-05-28 |
|
Apr-20 |
2020-04-01 |
2020-04-30 |
2020-05-29 |
2020-05-28 |
2020-06-29 |
|
May-20 |
2020-05-01 |
2020-05-31 |
2020-06-30 |
2020-06-29 |
2020-07-30 |
|
Jun-20 |
2020-06-01 |
2020-06-30 |
2020-07-30 |
2020-07-30 |
2020-08-28 |
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Jul-20 |
2020-07-01 |
2020-07-31 |
2020-08-28 |
2020-08-28 |
2020-09-29 |
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Aug-20 |
2020-08-01 |
2020-08-31 |
2020-09-30 |
2020-09-29 |
2020-10-29 |
|
Sep-20 |
2020-09-01 |
2020-09-30 |
2020-10-30 |
2020-10-29 |
2020-11-27 |
|
Oct-20 |
2020-10-01 |
2020-10-31 |
2020-11-30 |
2020-11-27 |
2020-12-30 |
|
Nov-20 |
2020-11-01 |
2020-11-30 |
2020-12-30 |
2020-12-30 |
2021-01-28 |
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Dec-20 |
2020-12-01 |
2020-12-31 |
2021-01-29 |
2021-01-28 |
2021-02-25 |
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PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020 FOR ENVIRONMENTAL LEVY PRODUCTS |
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Levy product |
Accounting period |
Submission date |
Payment date |
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1. Carbon Emission |
1 Jan 2020 – 31 Mar 2020 |
2020-04-24 |
2020-04-24 |
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1 Apr 2020 – 30 June 2020 |
2020-07-24 |
2020-07-24 |
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1 Jul 2020 – 30 Sept 2020 |
2020-10-23 |
2020-10-23 |
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1 Oct 2020 – 31 Dec 2020 |
2021-01-25 |
2021-01-25 |
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2. Diamond Export Levy |
Six (6) monthly submissions Natural Person 1 March – 31 August 1 September – 28 / 29 February Other Period determined individually by each client’s financial year start and declared upon registration. |
Within 30 days after closing of account (i.e. declared “To Date”) but not later than the pen-ultimate official working day of the month subsequent to the month following the month of such declared “To Date”. |
100% payment within thirty (30) days after declared “To Date” but not later than the pen-ultimate official working day of the month following the month of such declared “To Date” (same day as account submission). |
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3. Electricity |
1 Dec 2019 – 31 Dec 2019 |
2020-01-30 |
2020-01-30 |
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1 Jan 2020 – 31 Jan 2020 |
2020-02-27 |
2020-02-27 |
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1 Feb 2020 – 29 Feb 2020 |
2020-03-30 |
2020-03-30 |
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1 Mar 2020 – 31 Mar 2020 |
2020-04-29 |
2020-04-29 |
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1 Apr 2020 – 30 Apr 2020 |
2020-05-28 |
2020-05-28 |
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1 May 2020 – 31 May 2020 |
2020-06-29 |
2020-06-29 |
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1 Jun 2020 – 30 Jun 2020 |
2020-07-30 |
2020-07-30 |
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1 Jul 2020 – 31 Jul 2020 |
2020-08-28 |
2020-08-28 |
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1 Aug 2020 – 31 Aug 2020 |
2020-09-29 |
2020-09-29 |
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1 Sept 2020 – 30 Sept 2020 |
2020-10-29 |
2020-10-29 |
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1 Oct 2020 – 31 Oct 2020 |
2020-11-27 |
2020-11-27 |
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1 Nov 2020 – 30 Nov 2020 |
2020-12-30 |
2020-12-30 |
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1 Dec 2020 – 31 Dec 2020 |
2021-01-28 |
2021-01-28 |
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4. Plastic bags |
1 Dec 2019 – 29 Feb 2020 |
2020-03-30 |
2020-03-30 |
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1 March 2020 – 31 May 2020 |
2020-06-29 |
2020-06-29 |
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1 June 2020- 31 Aug 2020 |
2020-09-29 |
2020-09-29 |
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1 Sept 2020 – 30 Nov 2020 |
2020-12-30 |
2020-12-30 |
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5. Sugary Beverage |
1 Jan 2020 – 31 Jan 2020 |
2020-02-27 |
2020-02-27 |
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1 Feb 2020 – 29 Feb 2020 |
2020-03-30 |
2020-03-30 |
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1 Mar 2020 – 31 Mar 2020 |
2020-04-29 |
2020-04-29 |
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1 Apr 2020 – 30 Apr 2020 |
2020-05-28 |
2020-05-28 |
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1 May 2020 – 31 May 2020 |
2020-06-29 |
2020-06-29 |
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1 Jun 2020 – 30 Jun 2020 |
2020-07-30 |
2020-07-30 |
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1 Jul 2020 – 31 Jul 2020 |
2020-08-28 |
2020-08-28 |
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1 Aug 2020 – 31 Aug 2020 |
2020-09-29 |
2020-09-29 |
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1 Sept 2020 – 30 Sept 2020 |
2020-10-29 |
2020-10-29 |
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1 Oct 2020 – 31 Oct 2020 |
2020-11-27 |
2020-11-27 |
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1 Nov 2020 – 30 Nov 2020 |
2020-12-30 |
2020-12-30 |
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1 Dec 2020 – 31 Dec 2020 |
2021-01-28 |
2021-01-28 |
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6. Tyres |
1 Jan 2020 – 31 Mar 2020 |
2020-04-24 |
2020-04-24 |
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1 Apr 2020 – 30 June 2020 |
2020-07-24 |
2020-07-24 |
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1 Jul 2020 – 30 Sept 2020 |
2020-10-23 |
2020-10-23 |
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1 Oct 2020 – 31 Dec 2020 |
2021-01-25 |
2021-01-25 |
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PAYMENT & SUMBISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020 FOR FUEL |
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Month |
Quarter Ending |
Closing |
Hydrocarbon Fuels |
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Bio Diesel |
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Date of |
VM |
SOS |
VM |
SOS |
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Accounts |
Submission Date |
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Quarterly |
Submission Date |
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Quarterly |
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Payment Date |
Payment Date |
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Jan-20 |
Dec-19 |
2020-01-31 |
2020-02-28 |
2020-02-27 |
2020-01-30 |
2020-02-25 |
2020-02-25 |
2020-01-30 |
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Feb-20 |
|
2020-02-29 |
2020-03-30 |
2020-03-30 |
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2020-03-25 |
2020-03-25 |
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Mar-20 |
Mar-20 |
2020-03-31 |
2020-04-30 |
2020-04-29 |
2020-04-30 |
2020-04-24 |
2020-04-24 |
2020-04-30 |
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Apr-20 |
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2020-04-30 |
2020-05-29 |
2020-05-28 |
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2020-05-25 |
2020-05-25 |
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May-20 |
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2020-05-31 |
2020-06-30 |
2020-06-29 |
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2020-06-25 |
2020-06-25 |
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Jun-20 |
Jun-20 |
2020-06-30 |
2020-07-30 |
2020-07-30 |
2020-07-30 |
2020-07-24 |
2020-07-24 |
2020-07-30 |
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Jul-20 |
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2020-07-31 |
2020-08-28 |
2020-08-28 |
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2020-08-25 |
2020-08-25 |
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Aug-20 |
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2020-08-31 |
2020-09-30 |
2020-09-29 |
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2020-09-25 |
2020-09-25 |
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Sep-20 |
Sep-20 |
2020-09-30 |
2020-10-30 |
2020-10-29 |
2020-10-30 |
2020-10-23 |
2020-10-23 |
2020-10-30 |
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Oct-20 |
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2020-10-31 |
2020-11-30 |
2020-11-27 |
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2020-11-25 |
2020-11-25 |
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Nov-20 |
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2020-11-30 |
2020-12-30 |
2020-12-30 |
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2020-12-25 |
2020-12-25 |
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Dec-20 |
Dec-20 |
2020-12-31 |
2021-01-29 |
2021-01-28 |
2021-01-29 |
2021-01-25 |
2021-01-25 |
2021-01-29 |
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PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020 WINE, VERMOUTH, OTHER FERMENTED BEVERAGES AND SPIRITS |
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Month |
Closing Date of Accounts |
Wine / Vermouth / OFB |
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Spirits |
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SVM / OS |
SVM / OS |
SOS |
VMP |
VMS |
VMS |
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Submission |
30/45 |
Quarterly |
30 Day |
Submission |
110 Days |
130 Days |
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Date |
Days |
Submission & |
Date |
Payment |
Payment |
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|
Payment |
Payment Date |
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Jan-20 |
2020-01-31 |
2020-02-27 |
2020-02-27 |
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2020-02-27 |
2020-02-28 |
2020-05-20 |
2020-06-09 |
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Feb-20 |
2020-02-29 |
2020-03-30 |
2020-03-30 |
2020-04-30 |
2020-03-30 |
2020-03-30 |
2020-06-18 |
2020-07-08 |
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Mar-20 |
2020-03-31 |
2020-04-29 |
2020-04-29 |
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2020-04-29 |
2020-04-30 |
2020-07-17 |
2020-08-07 |
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Apr-20 |
2020-04-30 |
2020-05-28 |
2020-05-28 |
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2020-05-28 |
2020-05-29 |
2020-08-18 |
2020-09-07 |
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May-20 |
2020-05-31 |
2020-06-29 |
2020-06-29 |
2020-07-30 |
2020-06-29 |
2020-06-30 |
2020-09-18 |
2020-10-08 |
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Jun-20 |
2020-06-30 |
2020-07-30 |
2020-07-30 |
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2020-07-30 |
2020-07-30 |
2020-10-16 |
2020-11-06 |
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Jul-20 |
2020-07-31 |
2020-08-28 |
2020-09-14 |
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2020-08-28 |
2020-08-28 |
2020-11-18 |
2020-12-08 |
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Aug-20 |
2020-08-31 |
2020-09-30 |
2020-10-15 |
2020-10-30 |
2020-09-29 |
2020-09-30 |
2020-12-18 |
2021-01-08 |
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Sep-20 |
2020-09-30 |
2020-10-30 |
2020-11-13 |
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2020-10-29 |
2020-10-30 |
2021-01-18 |
2021-02-05 |
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Oct-20 |
2020-10-31 |
2020-11-30 |
2020-12-15 |
2020-11-27 |
2020-11-30 |
2021-02-18 |
2021-03-10 |
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Nov-20 |
2020-11-30 |
2020-12-30 |
2021-01-14 |
2021-01-29 |
2020-12-30 |
2020-12-30 |
2021-03-19 |
2021-04-09 |
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Dec-20 |
2020-12-31 |
2021-01-29 |
2021-02-12 |
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2021-01-28 |
2021-01-29 |
2021-04-20 |
2021-05-10 |
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PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020 FOR TOBACCO |
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Month |
Opening Date of Accounts |
Closing Date of Accounts |
Tobacco |
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VM |
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Submission |
60 Days |
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Date |
Payment |
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Jan-20 |
2020-01-01 |
2020-01-31 |
2020-02-28 |
2020-03-30 |
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Feb-20 |
2020-02-01 |
2020-02-29 |
2020-03-30 |
2020-04-29 |
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Mar-20 |
2020-03-01 |
2020-03-31 |
2020-04-30 |
2020-05-28 |
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Apr-20 |
2020-04-01 |
2020-04-30 |
2020-05-29 |
2020-06-29 |
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May-20 |
2020-05-01 |
2020-05-31 |
2020-06-30 |
2020-07-30 |
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Jun-20 |
2020-06-01 |
2020-06-30 |
2020-07-30 |
2020-08-28 |
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Jul-20 |
2020-07-01 |
2020-07-31 |
2020-08-28 |
2020-09-29 |
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Aug-20 |
2020-08-01 |
2020-08-31 |
2020-09-30 |
2020-10-29 |
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Sep-20 |
2020-09-01 |
2020-09-30 |
2020-10-30 |
2020-11-27 |
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Oct-20 |
2020-10-01 |
2020-10-31 |
2020-11-30 |
2020-12-30 |
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Nov-20 |
2020-11-01 |
2020-11-30 |
2020-12-30 |
2021-01-28 |
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Dec-20 |
2020-12-01 |
2020-12-31 |
2021-01-29 |
2021-02-25 |
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PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020 TRADITIONAL AFRICAN BEER |
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Month |
Accounting From |
Accounting To |
Submission Due Date |
Payment Due Date |
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Jan-20 |
2020-01-01 |
2020-01-31 |
2020-02-28 |
2020-02-27 |
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Feb-20 |
2020-02-01 |
2020-02-29 |
2020-03-30 |
2020-03-30 |
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Mar-20 |
2020-03-01 |
2020-03-31 |
2020-04-30 |
2020-04-29 |
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Apr-20 |
2020-04-01 |
2020-04-30 |
2020-05-29 |
2020-05-28 |
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May-20 |
2020-05-01 |
2020-05-31 |
2020-06-30 |
2020-06-29 |
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Jun-20 |
2020-06-01 |
2020-06-30 |
2020-07-30 |
2020-07-30 |
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Jul-20 |
2020-07-01 |
2020-07-31 |
2020-08-28 |
2020-08-28 |
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Aug-20 |
2020-08-01 |
2020-08-31 |
2020-09-30 |
2020-09-29 |
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Sep-20 |
2020-09-01 |
2020-09-30 |
2020-10-30 |
2020-10-29 |
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Oct-20 |
2020-10-01 |
2020-10-31 |
2020-11-30 |
2020-11-27 |
|
Nov-20 |
2020-11-01 |
2020-11-30 |
2020-12-30 |
2020-12-30 |
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Dec-20 |
2020-12-01 |
2020-12-31 |
2021-01-29 |
2021-01-2 |
