Taxation Dates
Goods & Services Tax
The following are the Goods and Services Tax payment dates for the current year and relate to businesses where their balance date is 31 March.
Provisional Tax - with 1 or 2 Monthly GST Payments
The following are the Provisional Tax payment dates for the current year, and relate to businesses where:
their balance date is 31st March
they are registered for GST on a 1 or 2 monthly basis
Provisional Tax - with 6 Monthly GST Payments
The following are the Provisional Tax payment dates for the current year, and relate to businesses where:
their balance date is 31st March
they are registered for GST on a 6 monthly basis
The typical payment dates:
Terminal Tax (wash-up for previous tax year)
The payment dates are:
7th April For those with an Extension of Time (ie. linked to a tax agent)
7th February For those without an Extension of Time (ie. not linked to a tax agent)
PAYE Employer Schedules & Deduction Payments
The payment dates are:
5th & 20th of the month following for large employers 20th of the month for small employers.
Student Loan Interim Payments
The payment dates are:
28th August Payment due for 1st installment
15th January Payment due for 2nd installment
7th May Payment due for 3rd installment
Income Tax Return
The following are the tax return dates for the current year and relate to businesses where their balance date is 31st March.
7th July current year For those without an Extension of Time (ie. not linked to a tax agent)
31st March the following year For those with an Extension of time (ie. linked to a tax agent)