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Filing and Payment

eFiling Online Platform
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With our eFiling platform All large taxpayers are required to enroll in the E-filing platform and conduct all filings without physical interaction or using paper based forms. 

Medium and small businesses are encouraged to use the plaform, but it is not mandatory.  

  1. Filing and payment will be treated as separate steps in order not to impede the compliance of taxpayers. The use of the mobile phone payment option can be made for all taxes and non-tax
  2. Filing via E-filing application is optional for small and medium taxpayers, in addition, to filing via email or in person by submitting the hard
  3. All large taxpayers are required to enroll in the E-filing platform before July 22, 2018. However, all large taxpayers will be mandated to file via E-filing platform as of October 1,
  4. The filing and payment due dates are in accordance with the provisions of the LRC. All penalties for non-compliance are as per applicable provisions of the LRC.

Due dates for filing

Annual

Quarterly

Monthly

Filing of Annual Income Tax

Advance Income Tax

Withholding

On or before March 31st each year  

All owners of real property should ensure that taxes are paid between January 1 – June 30 each year.  failure to pay, the LRA levies fines and penalties.  

on or before the 15th of the month following the end of a quarter

All owners of real property should ensure that taxes are paid between January 1 – June 30 each year.  failure to pay, the LRA levies fines and penalties.  

On or before 10th of each Month

All owners of real property should ensure that taxes are paid between January 1 – June 30 each year.  failure to pay, the LRA levies fines and penalties.  

Real Property Tax

Presumptive Tax

Goods and Services Tax (GST)

 January 1 – July 1 each year. 

All owners of real property should ensure that taxes are paid between January 1 – June 30 each year.  failure to pay, the LRA levies fines and penalties.  

on or before the 15th of the month following the end of a quarter

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on or before 21st of each Month

All owners of real property should ensure that taxes are paid between January 1 – June 30 each year.  failure to pay, the LRA levies fines and penalties.  

Excise Tax

on or before 21st of each Month

All owners of real property should ensure that taxes are paid between January 1 – June 30 each year.  failure to pay, the LRA levies fines and penalties.