JULY 2022

By Friday 15th July

  • Payment of Advertising Structure Fee for the third quarter of the year 2022.

By Wednesday 20th July

  • Payment of Environment Protection Fee.

  • Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted (other than through electronic).

  • Electronic Gaming Returns* for June 2022.

  • VAT Special Levy on Banks whose accounting year ends in February 2022.

  • Tax on winnings**

By Friday 29th July

  • Electronic submission of Companies Return for accounting year ending in December 2021 with no tax liabilities or loss is declared.

AUGUST 2022

By Monday 01st August

  • Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 April 2022.

  • Electronic submission of return and Payment of Tax by companies with accounting year ending in January 2022.

  • Remittance of Passenger Fee/Passenger Solidarity Levy.

  • Electronic submission Joint PAYE & Social Contribution (CSG)/NSF return for June 2022 and payment of tax withheld.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for June 2022.

  • Electronic submission of VAT Return for month of June 2022 and quarter ended 30 June 2022 and Payment of Tax, if any.

  • Electronic submission of monthly return of TDS for June 2022 and payment of Tax deducted.

  •  Annual Contribution Return by self-employed (July 2022 to June 2023).

  • Annual Contribution Return Category Private Household (01 July 2021 to 30 June 2022).

By Monday 08th August

  • National Lottery and Loterie Vert.

By Tuesday 16th August

  • Submission of Return of Employees (ROE) to MRA for income year ended 30 June 2022.

  • Statement of Emoluments to employees.

  • Annual TDS Return for income year ended 30 June 2022.

  • Return of Dividends for income year ended 30 June 2022.

  • Statement of Life Insurance Premium for income year ended 30 June 2022.

  • Statement of Donations for income year ended 30 June 2022 (by approved Charitable Institutions).

By Monday 22th August

  • Payment of Environment Protection Fee for month of July 2022.

  • Monthly return of Tax Deducted at Source with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for July 2022.

  • Electronic Gaming Returns* for July 2022.

  • Tax on winnings**

By Wednesday 31st August

  • Electronic submission of APS statement and Payment of Tax by companies for quarter ending 31 May 2022.

  • Electronic submission of return and Payment of Tax by companies with accounting year ending in Feb 2022.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for the month of July 2022.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for the month of July 2022.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for July 2022.

  • Electronic submission of VAT Return for July 2022 and Payment of Tax.

  • Electronic submission of Statement for Purchases of Goods & Services for the income year ending 30 June 2022.

  • Electronic submission of monthly Return of TDS and payment of Tax deducted for the month of July 2022.

  • VAT Special Levy on Banks whose accounting year ends in March 2022.

SEPTEMBER 2022

By Tuesday 20th September

  • Payment of Environment Protection Fee for August 2022.

  • Submission of monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted for August 2022.

  • Electronic Gaming Returns* for August 2022.

  • Tax on winnings**

By Friday 30th September

  • Statement of Financial Transactions for income year ended 30 June 2022.

  • Statement of Foreign Currency Transactions for income year ended 30 June 2022.

  • Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 June 2022.

  • Electronic submission of return and payment of tax by companies with accounting year ending in March 2022.

  • Submission of Annual Returns and payment of tax for Individuals for income year ended 30 June 2022.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for August 2022.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for August 2022.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for August 2022.

  • Electronic submission of VAT Return for August 2022 and Payment of Tax.

  • Electronic submission of monthly return of TDS and payment of Tax deducted for August 2022.

  • Annual return of income for resident societé for income year ended 30 June 2022 (Year of Assessment 2022/2023).

  • Annual return of income of a deceased person’s estate (succession) for income year ended 30 June 2022 (Year of Assessment 2022/2023).

  • VAT Special Levy on Banks whose accounting year ends in April 2022.

OCTOBER 2022

By Monday 17th October

  • Payment of Advertising Structure Fee for the fourth quarter of the year 2022.

  • Electronic submission of annual returns and Payment of Tax electronically for individuals for income year ended 30 June 2022.

By Thursday 20th October

  • Payment of Environment Protection Fee for September 2022.

  • Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for September 2022.

  • Electronic Gaming Returns* for September 2022.

  • Tax on winnings**

By Monday 31st October

  • Electronic submission of APS statement and Payment of Tax by companies for quarter ending 31 July 2022.

  • Electronic submission of return and Payment of Tax by companies with accounting year ending in April 2022.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for September 2022.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for September 2022.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for September 2022.

  • Electronic submission of VAT Return for month of September 2022 and quarter ending 30 September 2022 and Payment of Tax, if any.

  • Electronic submission of monthly Return of TDS and payment of Tax deducted for month of September 2022.

  • VAT Special Levy on Banks whose accounting year ends in May 2022.

NOVEMBER 2022

By Monday 07th November

  • National Lottery and Loterie Vert.

By Monday 21st November

  • Payment of Environment Protection Fee for October 2022.

  • Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for October 2022.

  • Electronic Gaming Returns* for October 2022.

  • Tax on winnings**

By Wednesday 30th November

  • Electronic submission of APS statement and Payment of Tax by companies for quarter ending 31 August 2022

  • Electronic submission of return and Payment of Tax by companies with accounting year ending in May 2022.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for the month of October 2022.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for October 2022.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for October 2022.

  • Electronic submission of VAT Return for October 2022 and Payment of Tax, if any.

  • VAT Special Levy on Banks whose accounting year ends in June 2022.

  • Electronic submission of Monthly return of TDS and payment of Tax deducted for October 2022.

December 2022

By Tuesday 20th December

  • Payment of Environment Protection Fee for November 2022.

  • Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for November 2022.

  • Electronic Gaming Returns* for November 2022.

  • Tax on winnings**

By Wednesday 28th December

  • Submission of CPS Statement and Payment of Tax for quarter ending 30 September 2022 by individuals.

  • Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 September 2022.

  • Electronic submission of return and Payment of Tax by companies with accounting year ending in June 2022.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for November 2022.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for November 2022.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for November 2022.

  • Electronic submission of VAT Return for November 2022 and Payment of Tax, if any.

  • Electronic submission of Monthly Return of TDS and payment of Tax deducted for November 2022.

  • VAT Special Levy on Banks whose accounting year ends in July 2022.

JANUARY 2023

By Monday 16th January

  • Payment of Rum and Liquor Licence for the year 2023.

  • Payment of advertising structure fee for the first quarter of year 2023.

  • Electronic submission of Companies Return for accounting year ending in June 2023 with no tax liabilities or loss is declared.

By Friday 20th January

  • Payment of Environment Protection Fee for the month of December 2022.

  • Monthly return of Tax Deducted at Source with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for December 2022.

  • Electronic Gaming Returns* for December 2022.

  • Tax on winnings**

By Monday 31st January

  • Electronic submission of return and Payment of Tax by companies with accounting year ending in July 2022.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for December 2022.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for December 2022.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for December 2022.

  • Electronic submission of VAT Return for month of December 2022 and quarter ending 31 Dec 2022 and Payment of Tax, if any

  • Advertising Structure Fee in one sum (yearly).

  • Electronic submission of Return of TDS and payment of Tax deducted for December 2022.

  • VAT Special Levy on Banks whose accounting year ends in August 2022.

FEBRUARY 2023

By Wednesday 8th February

  • National Lottery and Loterie Vert.

By Monday 20th February

  • Payment of Environment Protection Fee for January 2023.

  • Monthly return of Tax Deducted at Source with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted (other than through electronic) for January 2023.

  • Electronic Gaming Returns* for January 2023.

  • Tax on winnings**

By Tuesday 28th February

  • Electronic submission of return and Payment of Tax by companies with accounting year ending in August 2022.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for January 2023.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for January 2023.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for January 2023.

  • Electronic submission of VAT Return for January 2023 and Payment of Tax.

  • Electronic submission of Monthly Return of TDS and payment of Tax deducted for January 2023.

  • VAT Special Levy on Banks whose accounting year ends in September 2022.

MARCH 2023

By Monday 20th March

  • Payment of Environment Protection Fee for February 2023.

  • Monthly return of Tax Deducted at Source with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for February 2023.

  • Electronic Gaming Returns* for February 2023.

  • Tax on winnings**

By Friday 31st March

  • Electronic submission of return and Payment of Tax by companies with accounting year ending in September 2022.

  • Submission of CPS Statement and Payment of Tax for quarter ending Dec 2022 by individuals.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for February 2023.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for February 2023.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for February 2023.

  • Electronic submission of VAT Return for February 2023 and Payment of Tax, if any.

  • Electronic submission of Monthly Return of TDS and payment of Tax deducted for February 2023.

  • VAT Special Levy on Banks whose accounting year ends in October 2022.

  • Electronic submission of APS for the quarter ending 31 December 2022 by companies.

APRIL 2023

By Monday 17th April

  • Payment of Advertising Structure Fee for the second quarter of year 2022.

By Thursday 20th April

  • Payment of Environment Protection Fee for March 2023.

  • Monthly return of Tax Deducted at Source with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for March 2023.

  • Electronic Gaming Returns* for March 2023.

  • Tax on winnings**

MAY 2023

By Tuesday 02nd May

  • Electronic submission of return and Payment of Tax by companies with accounting year ending October 2022.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for March 2023.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for March 2023.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for March 2023.

  • Electronic submission of VAT Return for the month of March 2022 and quarter ending 31 March 2023 and Payment of Tax.

  • Electronic submission of Monthly Return of TDS and payment of Tax deducted for March 2023.

  • VAT Special Levy on Banks whose accounting year ends in November 2022.

By Monday 08th May

  • National Lottery and Loterie Vert.

By Monday 22nd May

  • Payment of Environment Protection Fee for April 2023.

  • Electronic Gaming Returns* for April 2023.

  • Tax on winnings**

By Wednesday 31st May

  • Electronic submission of annual return and Payment of Tax by companies with accounting year ending in November 2022.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for April 2023.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for April 2023.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for April 2023.

  • Electronic submission of VAT Return for April 2023 and Payment of Tax.

  • Electronic submission of Monthly Return of TDS and payment of Tax deducted for April 2023.

  • VAT Special Levy on Banks whose accounting year ends in December 2022.

JUNE 2023

By Tuesday 20th June

  • Payment of Environment Protection Fee for May 2023.

  • Monthly Return of TDS with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted for May 2023.

  • Electronic Gaming Returns* for May 2023.

  • Tax on winnings**

By Wednesday 28th June

  • Electronic submission of APS for quarter ending 31 March 2023 by companies.

  • Electronic submission of return and Payment of Tax by companies with accounting year ending in December 2022.

  • Submission of CPS Statement and Payment of Tax for quarter ending March 2023 by individuals.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for May 2023.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for May 2023.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for May 2023.

  • Electronic submission of VAT Return for May 2023 and Payment of Tax.

  • VAT Special Levy on Banks whose accounting year ends in January 2023.

  • Electronic submission of monthly return of TDS and payment of Tax deducted for May 2023.

  • Payment of arrears under Tax Arrears Settlement Scheme (TASS) by those falling under SME.

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