For 2019-2020 tables, click here.
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PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2021 FOR AD VALOREM |
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CALENDAR QUARTER |
ACCOUNT SUBMISSION DATE |
ACCOUNT PAYMENT DATE |
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1 January 2021 – 31 March 2021 [Quarter 1 of 2021] |
23 April 2021 |
23 April 2021 |
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1 April 2021 – 30 June 2021 [Quarter 2 of 2021] |
23 July 2021 |
23 July 2021 |
|
1 July 2021 – 30 September 2021 [Quarter 3 of 2021] |
25 October 2021 |
25 October 2021 |
|
1 October 2021 – 31 December 2021 [Quarter 4 of 2021] |
25 January 2022 |
25 January 2022 |
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PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2021 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 |
|
|
|
|
|
Month |
Month |
|
|
Jan-21 |
01/01/2021 |
31/01/2021 |
25/02/2021 |
25/02/2021 |
30/03/2021 |
|
Feb-21 |
01/02/2021 |
28/02/2021 |
30/03/2021 |
30/03/2021 |
|
|
Mar-21 |
01/03/2021 |
31/03/2021 |
29/04/2021 |
29/04/2021 |
28/05/2021 |
|
Apr-21 |
01/04/2021 |
30/04/2021 |
28/05/2021 |
28/05/2021 |
29/06/2021 |
|
May-21 |
01/05/2021 |
31/05/2021 |
29/06/2021 |
29/06/2021 |
29/07/2021 |
|
Jun-21 |
01/06/2021 |
30/06/2021 |
29/07/2021 |
29/07/2021 |
27/08/2021 |
|
Jul-21 |
01/07/2021 |
31/07/2021 |
30/08/2021 |
27/08/2021 |
29/09/2021 |
|
Aug-21 |
01/08/2021 |
31/08/2021 |
30/09/2021 |
29/09/2021 |
28/10/2021 |
|
Sep-21 |
01/09/2021 |
30/09/2021 |
28/10/2021 |
28/10/2021 |
29/11/2021 |
|
Oct-21 |
01/10/2021 |
31/10/2021 |
29/11/2021 |
29/11/2021 |
30/12/2021 |
|
Nov-10 |
01/11/2021 |
30/11/2021 |
30/12/2021 |
30/12/2021 |
28/01/2022 |
|
Dec-21 |
01/12/2021 |
31/12/2021 |
28/01/2022 |
28/01/2022 |
25/02/2022 |
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PAYMENT & SUMBISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2021 FOR FUEL |
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Month |
Quarter Ending |
Closing |
Hydrocarbon Fuels |
Bio Diesel |
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Date of |
VM |
SOS |
VM |
SOS |
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Accounts |
Submission and Payment Date |
Quarterly |
Submission and Payment Date |
Quarterly |
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|
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|
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Jan-21 |
Dec-20 |
31/01/2021 |
25/02/2021 |
29/01/2021 |
25/02/2021 |
29/01/2021 |
|
Feb-21 |
|
28/02/2021 |
30/03/2021 |
25/03/2021 |
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|
Mar-21 |
Mar-21 |
31/03/2021 |
29/04/2021 |
30/04/2021 |
23/04/2021 |
30/04/2021 |
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Apr-21 |
|
30/04/2021 |
28/05/2010 |
25/05/2021 |
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|
May-21 |
|
31/05/2021 |
29/06/2021 |
25/06/2021 |
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|
Jun-21 |
Jun-21 |
30/06/2021 |
29/07/2021 |
30/07/2021 |
23/07/2021 |
30/07/2021 |
|
Jul-21 |
|
31/07/2021 |
30/08/2021 |
25/08/2021 |
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|
Aug-21 |
|
31/08/2021 |
29/09/2021 |
23/09/2021 |
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Sep-21 |
Sep-21 |
30/09/2021 |
28/10/2021 |
29/10/2021 |
25/10/2021 |
29/10/2021 |
|
Oct-21 |
|
31/10/2021 |
29/11/2021 |
25/11/2021 |
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|
Nov-21 |
|
30/11/2021 |
30/12/2021 |
24/12/2021 |
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|
Dec-21 |
Dec-21 |
31/12/2021 |
28/01/2022 |
28/01/2022 |
25/01/2022 |
28/01/2022 |
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PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2021 |
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|
WINE, VERMOUTH, OTHER FERMENTED BEVERAGES AND SPIRITS |
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Month |
Closing date |
Wine / Vermouth / OFB |
Spirits |
|||||||
|
of Accounts |
SVM / OS |
SVM / OS |
SOS |
VMP |
VMS |
VMS |
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|
Submission date |
30 / 45 days |
Quarterly |
30 days |
Submission date |
110 days |
130 days |
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|
Payment |
Submission date |
Payment date |
|
|
|
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Jan-21 |
31/01/2021 |
25/02/2021 |
25/02/2021 |
25/02/2021 |
25/02/2021 |
26/02/2021 |
21/05/2021 |
10/06/2021 |
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|
Feb-21 |
28/02/2021 |
30/03/2021 |
30/03/2021 |
30/04/2021 |
30/03/2021 |
30/03/2021 |
30/03/2021 |
18/06/2021 |
08/07/2021 |
|
|
Mar-21 |
31/03/2021 |
29/04/2021 |
29/04/2021 |
29/04/2021 |
29/04/2021 |
30/04/2021 |
19/07/2021 |
06/08/2021 |
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|
Apr-21 |
30/04/2021 |
28/05/2021 |
28/05/2021 |
28/05/2021 |
28/05/2021 |
28/05/2021 |
18/08/2021 |
07/09/2021 |
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|
May-21 |
31/05/2021 |
29/06/2021 |
29/06/2021 |
30/07/2021 |
29/06/2021 |
29/06/2021 |
30/06/2021 |
17/09/2021 |
08/10/2021 |
|
|
Jun-21 |
30/06/2021 |
29/07/2021 |
29/07/2021 |
29/07/2021 |
29/07/2021 |
30/07/2021 |
18/10/2021 |
05/11/2021 |
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|
Jul-21 |
31/07/2021 |
30/08/2021 |
14/09/2021 |
30/08/2021 |
30/08/2021 |
30/08/2021 |
18/11/2021 |
08/12/2021 |
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Aug-21 |
31/08/2021 |
30/09/2021 |
15/10/2021 |
29/10/2021 |
29/09/2021 |
29/09/2021 |
30/09/2021 |
17/12/2021 |
07/01/2022 |
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|
Sep-21 |
30/09/2021 |
29/10/2021 |
12/11/2021 |
28/10/2021 |
28/10/2021 |
29/10/2021 |
18/01/2022 |
07/02/2022 |
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|
Oct-21 |
31/10/2021 |
30/11/2021 |
15/12/2021 |
29/11/2021 |
29/11/2021 |
30/11/2021 |
18/02/2022 |
10/03/2022 |
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|
Nov-21 |
30/11/2021 |
30/12/2021 |
14/01/2022 |
28/01/2022 |
30/12/2021 |
30/12/2021 |
30/12/2021 |
18/03/2022 |
08/04/2022 |
|
|
Dec-21 |
31/12/2021 |
28/01/2022 |
14/02/2022 |
28/01/2022 |
28/01/2022 |
28/01/2022 |
20/04/2022 |
10/05/2022 |
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PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2021 TRADITIONAL AFRICAN BEER |
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Month |
Accounting From |
Accounting To |
Submission Due Date |
Payment Due Date |
|
Jan-21 |
01/01/2021 |
31/01/2021 |
25/02/2021 |
25/02/2021 |
|
Feb-21 |
01/02/2021 |
28/02/2021 |
30/03/2021 |
30/03/2021 |
|
Mar-21 |
01/03/2021 |
31/03/2021 |
29/04/2021 |
29/04/2021 |
|
Apr-21 |
01/04/2021 |
30/04/2021 |
28/05/2021 |
28/05/2021 |
|
May-21 |
01/05/2021 |
31/05/2021 |
29/06/2021 |
29/06/2021 |
|
Jun-21 |
01/06/2021 |
30/06/2021 |
29/07/2021 |
29/07/2021 |
|
Jul-21 |
01/07/2021 |
31/07/2021 |
30/08/2021 |
30/08/2021 |
|
Aug-21 |
01/08/2021 |
31/08/2021 |
29/09/2021 |
29/09/2021 |
|
Sep-21 |
01/09/2021 |
30/09/2021 |
28/10/2021 |
28/10/2021 |
|
Oct-21 |
01/10/2021 |
31/10/2021 |
29/11/2021 |
29/11/2021 |
|
Nov-21 |
01/11/2021 |
30/11/2021 |
30/12/2021 |
30/12/2021 |
|
Dec-21 |
01/12/2021 |
31/12/2021 |
28/01/2022 |
28/01/2022 |
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PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2021 FOR TOBACCO |
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Month |
Opening Date of Accounts |
Closing |
Tobacco |
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|
|
Date of |
VM |
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|
Accounts |
Submission |
60 |
|
|
|
|
Date |
Days |
|
|
|
|
|
Payment |
|
|
Jan-21 |
01/01/2021 |
31/01/2021 |
26/02/2021 |
30/03/2021 |
|
Feb-21 |
01/02/2021 |
28/02/2021 |
31/03/2021 |
29/04/2021 |
|
Mar-21 |
01/03/2021 |
31/03/2021 |
30/04/2021 |
28/05/2021 |
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Apr-21 |
01/04/2021 |
30/04/2021 |
31/05/2021 |
29/06/2021 |
|
May-21 |
01/05/2021 |
31/05/2021 |
30/06/2021 |
29/07/2021 |
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Jun-21 |
01/06/2021 |
30/06/2021 |
30/07/2021 |
27/08/2021 |
|
Jul-21 |
01/07/2021 |
31/07/2021 |
31/08/2021 |
29/09/2021 |
|
Aug-21 |
01/08/2021 |
31/08/2021 |
30/09/2021 |
28/10/2021 |
|
Sep-21 |
01/09/2021 |
30/09/2021 |
29/10/2021 |
29/11/2021 |
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Oct-21 |
01/10/2021 |
31/10/2021 |
30/11/2021 |
30/12/2021 |
|
Nov-21 |
01/11/2021 |
30/11/2021 |
31/12/2021 |
28/01/2022 |
|
Dec-21 |
01/12/2021 |
31/12/2021 |
31/01/2022 |
25/02/2022 |
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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 2021 – 31 Mar 2021 |
23 April 2021 |
23 April 2021 |
|
|
1 Apr 2021 – 30 June 2021 |
23 July 2021 |
23 July 2021 |
|
|
1 Jul 2021 – 30 Sept 2021 |
25 October 2021 |
25 October 2021 |
|
|
1 Oct 2021 – 31 Dec 2021 |
25 January 2022 |
25 January 2022 |
|
|
|
|
|
|
2. Carbon Tax |
1 Jan 2020 – 31 Dec 2020 |
29 July 2021 |
29 July 2021 |
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|
|
|
|
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3. 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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|
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|
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4. Electricity |
1 Dec 2020 – 31 Dec 2020 |
28 January 2021 |
28 January 2021 |
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|
1 Jan 2021 – 31 Jan 2021 |
25 February 2021 |
25 February 2021 |
|
|
1 Feb 2021 – 29 Feb 2021 |
30 March 2021 |
30 March 2021 |
|
|
1 Mar 2021 – 31 Mar 2021 |
29 April 2021 |
29 April 2021 |
|
|
1 Apr 2021 – 30 Apr 2021 |
28 May 2021 |
28 May 2021 |
|
|
1 May 2021 – 31 May 2021 |
29 June 2021 |
29 June 2021 |
|
|
1 Jun 2021 – 30 Jun 2021 |
29 July 2021 |
29 July 2021 |
|
|
1 Jul 2021 – 31 Jul 2021 |
30 August 2021 |
30 August 2021 |
|
|
1 Aug 2021 – 31 Aug 2021 |
29 September 2021 |
29 September 2021 |
|
|
1 Sept 2021 – 30 Sept 2021 |
28 October 2021 |
28 October 2021 |
|
|
1 Oct 2021 – 31 Oct 2021 |
29 November 2021 |
29 November 2021 |
|
|
1 Nov 2021 – 30 Nov 2021 |
30 December 2021 |
30 December 2021 |
|
|
1 Dec 2021 – 31 Dec 2021 |
28 January 2022 |
28 January 2022 |
|
|
|
|
|
|
5. Plastic bags |
1 Dec 2020 – 28 Feb 2021 |
30 March 2021 |
30 March 2021 |
|
|
1 March 2021 – 31 May 2021 |
29 June 2021 |
29 June 2021 |
|
|
1 June 2021- 31 Aug 2021 |
29 September 2021 |
29 September 2021 |
|
|
1 Sept 2021 – 30 Nov 2021 |
30 December 2021 |
30 December 2021 |
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6. Sugary Beverage |
1 Jan 2021 – 31 Jan 2021 |
25 February 2021 |
25 February 2021 |
|
|
1 Feb 2021 – 29 Feb 2021 |
30 March 2021 |
30 March 2021 |
|
|
1 Mar 2021 – 31 Mar 2021 |
29 April 2021 |
29 April 2021 |
|
|
1 Apr 2021 – 30 Apr 2021 |
28 May 2021 |
28 May 2021 |
|
|
1 May 2021 – 31 May 2021 |
29 June 2021 |
29 June 2021 |
|
1 Jun 2021 – 30 Jun 2021 |
29 July 2021 |
29 July 2021 |
|
|
1 Jul 2021 – 31 Jul 2021 |
30 August 2021 |
30 August 2021 |
|
|
1 Aug 2021 – 31 Aug 2021 |
29 September 2021 |
29 September 2021 |
|
|
1 Sept 2021 – 30 Sept 2021 |
28 October 2021 |
28 October 2021 |
|
|
1 Oct 2021 – 31 Oct 2021 |
29 November 2021 |
29 November 2021 |
|
|
1 Nov 2021 – 30 Nov 2021 |
30 December 2021 |
30 December 2021 |
|
|
1 Dec 2021 – 31 Dec 2021 |
28 January 2022 |
28 January 2022 |
|
|
|
|
|
|
|
7. Tyres |
1 Jan 2021 – 31 Mar 2021 |
23 April 2021 |
23 April 2021 |
|
|
1 Apr 2021 – 30 June 2021 |
23 July 2021 |
23 July 2021 |
|
|
1 Jul 2021 – 30 Sept 2021 |
25 October 2021 |
25 October 2021 |
|
|
1 Oct 2021 – 31 Dec 2021 |
25 January 2022 |
25 January 2022 |
