
IRD DUE DATES
Provisional & Income Tax Payments – March Balance Date without EOT
January 15th: Provisional tax second instalment
February 7th: Terminal tax payment (if any)
May 7th: Provisional tax third instalment
July 7th: IR3 return due to be filed
August 28th: Provisional tax first instalment
GST Due Dates
March Balance dates – Two Monthly GST
January 15th: GST return and payment for the period ended November
February 28th: GST return and payment for the period ended January
May 7th: GST return and payment for the period ended March
June 28th: GST return and payment for the period ended May
July 7th: IR3 return due to be filed
August 28th: GST return and payment for the period ended July
October 28th: GST return and payment for the period ended September
March Balance dates – Six Monthly GST
May 7th: GST return and payment for the period ended March
October 28th: GST return and payment for the period ended September
PAYE
PAYE – for employers deducting less than $500,000 in PAYE
PAYE payment and employer monthly schedule due on the 20th of the following month
Fringe benefit tax (FBT) – filled quarterly
January 20th: FBT quarterly return and payment for period October to December
May 31st: FBT quarterly return and payment for period January to March
July 20th: FBT quarterly return and payment for period April to June
October 20th: FBT quarterly return and payment for period July to September