JULY 2024

By Monday 15th July

• Electronic submission of Companies Return for accounting year ending in December 2024 with no tax liabilities or loss is declared.

By Monday 15th July

• Payment of Advertising Structure Fee for the third quarter of the year 2024.

By Monday 22nd July

• Payment of Environment Protection Fee for the month of June 2024.

• 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 2024.

• VAT Special Levy on Banks whose accounting year ends in February 2024.

• Tax on winnings**

By Wednesday 31st July

• Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 April 2024.

• Electronic submission of return and Payment of Tax by companies with accounting year ending in January 2024.

• Remittance of Passenger Fee / Passenger Solidarity Levy.

• Electronic submission Joint PAYE & Social Contribution (CSG) / NSF return for June 2024 and payment of tax withheld.

• Electronic submission of PRGF Return and Payment of PRGF contributions for June 2024.

• Electronic submission of VAT Return for month of June 2024 and quarter ended 30 June 2024 and Payment of Tax, if any.

• Electronic submission of monthly return of TDS for June 2024 and payment of Tax deducted.

• Annual Contribution Return Category Private Household (01 July 2023 to 30 June 2024).

AUGUST 2024

By Wednesday 07th August

• National Lottery and Loterie Vert.

By Friday 16th August

• Submission of Return of Employees (ROE) to MRA for income year ended 30 June 2024.

• Statement of Emoluments to employees.

• Annual TDS Return for income year ended 30 June 2024.

• Return of Dividends for income year ended 30 June 2024.

• Statement of Life Insurance Premium for income year ended 30 June 2024.

• Statement of Donations for income year ended 30 June 2024 (by approved Charitable Institutions).

• Statement of Financial Transactions for income year ended 30 June 2024.

• Statement of Foreign Currency Transactions for income year ended 30 June 2024.

By Tuesday 20th August

• Payment of Environment Protection Fee for month of July 2024.

• 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 2024.

• Electronic Gaming Returns* for July 2024.

• Tax on winnings**

SEPTEMBER 2024

By Monday 02nd September

• Annual Contribution Return by self-employed (July 2024 to June 2025)

• Electronic submission of APS statement and Payment of Tax by companies for quarter ending 31 May 2024.

• Electronic submission of return and Payment of Tax by companies with accounting year ending in Feb 2024.

• Remittance of Passenger Fee / Passenger Solidarity Levy for the month of July 2024.

• Electronic submission of Joint PAYE & Social Contribution (CSG) / NSF return and payment of tax withheld for the month of July 2024.

• Electronic submission of PRGF Return and Payment of PRGF contributions for July 2024.

• Electronic submission of VAT Return for July 2024 and Payment of Tax.

• Electronic submission of Statement for Purchases of Goods & Services for the income year ending 30 June 2024.

• Electronic submission of monthly Return of TDS and payment of Tax deducted for the month of July 2024.

• VAT Special Levy on Banks whose accounting year ends in March 2024.

By Friday 20th September

• Payment of Environment Protection Fee for August 2024.

• 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 2024.

• Electronic Gaming Returns* for August 2024.

• Tax on winnings**

By Monday 30th September

• Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 June 2024.

• Electronic submission of return and payment of tax by companies with accounting year ending in March 2024.

• Remittance of Passenger Fee / Passenger Solidarity Levy for August 2024.

• Electronic submission of Joint PAYE & Social Contribution (CSG) / NSF return and payment of tax withheld for August 2024.

• Electronic submission of PRGF Return and Payment of PRGF contributions for August 2024.

• Electronic submission of VAT Return for August 2024 and Payment of Tax.

• Electronic submission of monthly return of TDS and payment of Tax deducted for August 2024.

• Annual return of income for resident societé for income year ended 30 June 2024 (Year of Assessment 2024 / 2025).

• Annual return of income of a deceased person’s estate (succession) for income year ended 30 June 2023 (Year of Assessment 2024 / 2025).

• VAT Special Levy on Banks whose accounting year ends in April 2024.

OCTOBER 2024

By Tuesday 15th October

• Payment of Advertising Structure Fee for the fourth quarter of the year 2024.

• Electronic submission of annual returns and Payment of Tax electronically for individuals for income year ended 30 June 2024.

By Monday 21st October

• Payment of Environment Protection Fee for September 2024.

• 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 2024.

• Electronic Gaming Returns* for September 2024.

• Tax on winnings**

NOVEMBER 2024

By Friday 01st November

• Electronic submission of APS statement and Payment of Tax by companies for quarter ending 31 July 2024.

• Electronic submission of return and Payment of Tax by companies with accounting year ending in April 2024.

• Remittance of Passenger Fee / Passenger Solidarity Levy for September 2024.

• Electronic submission of Joint PAYE & Social Contribution (CSG) / NSF return and payment of tax withheld for September 2024.

• Electronic submission of PRGF Return and Payment of PRGF contributions for September 2024.

• Electronic submission of VAT Return for month of September 2024 and quarter ending 30 September 2024 and Payment of Tax, if any.

• Electronic submission of monthly Return of TDS and payment of Tax deducted for month of September 2024.

• VAT Special Levy on Banks whose accounting year ends in May 2024.

By Thursday 07th November

• National Lottery and Loterie Vert.

By Wednesday 20th November

• Payment of Environment Protection Fee for October 2024.

• 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 2024.

• Electronic Gaming Returns* for October 2024.

• Tax on winnings**

December 2024

By Monday 02th December

• Electronic submission of APS statement and Payment of Tax by companies for quarter ending 31 August 2024

• Electronic submission of return and Payment of Tax by companies with accounting year ending in May 2024.

• Remittance of Passenger Fee / Passenger Solidarity Levy for the month of October 2024.

• Electronic submission of Joint PAYE & Social Contribution (CSG) / NSF return and payment of tax withheld for October 2024.

• Electronic submission of PRGF Return and Payment of PRGF contributions for October 2024.

• Electronic submission of VAT Return for October 2024 and Payment of Tax, if any.

• VAT Special Levy on Banks whose accounting year ends in June 2024.

• Electronic submission of Monthly return of TDS and payment of Tax deducted for October 2024.

By Friday 20th December

• Payment of Environment Protection Fee for November 2024.

• 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 2024.

• Electronic Gaming Returns* for November 2024.

• Tax on winnings**

By Friday 27th December

• Submission of CPS Statement and Payment of Tax for quarter ending 30 September 2024 by individuals.

• Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 September 2024.

• Electronic submission of return and Payment of Tax by companies with accounting year ending in June 2024.

• Remittance of Passenger Fee / Passenger Solidarity Levy for November 2024.

• Electronic submission of Joint PAYE & Social Contribution (CSG) / NSF return and payment of tax withheld for November 2024.

• Electronic submission of PRGF Return and Payment of PRGF contributions for November 2024.

• Electronic submission of VAT Return for November 2024 and Payment of Tax, if any.

• Electronic submission of Monthly Return of TDS and payment of Tax deducted for November 2024.

• VAT Special Levy on Banks whose accounting year ends in July 2024.

JANUARY 2025

By Tuesday 14th January

• Payment of Rum and Liquor Licence for the year 2025.

By Wednesday 15th January

• Payment of advertising structure fee for the first quarter of year 2025.

• Electronic submission of Companies Return for accounting year ending in June 2024 with no tax liabilities or loss is declared.

By Monday 20th January

• Payment of Environment Protection Fee for the month of December 2024.

• 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 2024.

• Electronic Gaming Returns* for December 2024.

• Tax on winnings**

By Friday 31st January

• Electronic submission of return and Payment of Tax by companies with accounting year ending in July 2024.

• Remittance of Passenger Fee / Passenger Solidarity Levy for December 2024.

• Electronic submission of Joint PAYE & Social Contribution (CSG) / NSF return and payment of tax withheld for December 2024.

• Electronic submission of PRGF Return and Payment of PRGF contributions for December 2024.

• Electronic submission of VAT Return for month of December 2023 and quarter ending 31 Dec 2024 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 2024.

• VAT Special Levy on Banks whose accounting year ends in August 2024.

FEBRUARY 2025

By Wednesday 07th February

• National Lottery and Loterie Vert.

By Thursday 20th February

• Payment of Environment Protection Fee for January 2025.

• 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 2025.

• Electronic Gaming Returns* for January 2025.

• Tax on winnings**

By Friday 28th February

• Electronic submission of return and Payment of Tax by companies with accounting year ending in August 2024.

• Remittance of Passenger Fee / Passenger Solidarity Levy for January 2025.

• Electronic submission of Joint PAYE & Social Contribution (CSG) / NSF return and payment of tax withheld for January 2025.

• Electronic submission of PRGF Return and Payment of PRGF contributions for January 2025.

• Electronic submission of VAT Return for January 2025 and Payment of Tax.

• Electronic submission of Monthly Return of TDS and payment of Tax deducted for January 2025.

• VAT Special Levy on Banks whose accounting year ends in September 2024.

MARCH 2025

By Thursday 20th March

• Payment of Environment Protection Fee for February 2025.

• 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 2025.

• Electronic Gaming Returns* for February 2025.

• Tax on winnings**

By Monday 31st March

• Remittance of Passenger Fee / Passenger Solidarity Levy for February 2025.

• Electronic submission of return and Payment of Tax by companies with accounting year ending in September 2024.

• Submission of CPS Statement and Payment of Tax for quarter ending Dec 2024 by individuals.

• Electronic submission of Joint PAYE & Social Contribution (CSG) / NSF return and payment of tax withheld for February 2025.

• Electronic submission of PRGF Return and Payment of PRGF contributions for February 2025.

• Electronic submission of VAT Return for February 2025 and Payment of Tax, if any.

• Electronic submission of Monthly Return of TDS and payment of Tax deducted for February 2025.

• VAT Special Levy on Banks whose accounting year ends in October 2024.

• Electronic submission of APS for the quarter ending 31 December 2024 by companies.

• Electronic submission of application under Contribution & Tax Arrears Settlement Scheme (CTASS) 2024.

APRIL 2025

By Tuesday 15th April

• Payment of Advertising Structure Fee for the second quarter of year 2025.

By Monday 21st April

• Payment of Environment Protection Fee for March 2025.

• 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 2025.

• Electronic Gaming Returns* for March 2025.

• Tax on winnings**

By Wednesday 30th April

• Electronic submission of return and Payment of Tax by companies with accounting year ending October 2024.

• Remittance of Passenger Fee / Passenger Solidarity Levy for March 2025.

• Electronic submission of Joint PAYE & Social Contribution (CSG) / NSF return and payment of tax withheld for March 2025.

• Electronic submission of PRGF Return and Payment of PRGF contributions for March 2025.

• Electronic submission of VAT Return for the month of March 2025 and quarter ending 31 March 2025 and Payment of Tax.

• Electronic submission of Monthly Return of TDS and payment of Tax deducted for March 2025.

• VAT Special Levy on Banks whose accounting year ends in November 2024.

MAY 2025

By Wednesday 07th May

• National Lottery and Loterie Vert.

By Tuesday 20th May

• Payment of Environment Protection Fee for April 2025.

• Electronic submission of Monthly Return of TDS and payment of Tax deducted for April 2025.

• Electronic Gaming Returns* for April 2025.

• Tax on winnings**

JUNE 2025

By Monday 02nd June

• Electronic submission of annual return and Payment of Tax by companies with accounting year ending in November 2024.

• Remittance of Passenger Fee / Passenger Solidarity Levy for April 2025.

• Electronic submission of Joint PAYE & Social Contribution (CSG) / NSF return and payment of tax withheld for April 2025.

• Electronic submission of PRGF Return and Payment of PRGF contributions for April 2025.

• Electronic submission of VAT Return for April 2025 and Payment of Tax.

• Electronic submission of Monthly Return of TDS and payment of Tax deducted for May 2025.

• VAT Special Levy on Banks whose accounting year ends in December 2024.

By Friday 20th June

• Payment of Environment Protection Fee for May 2025.

• Monthly Return of TDS with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted for May 2025.

• Electronic Gaming Returns* for May 2025.

• Tax on winnings**

By Thursday 26th June

• Electronic submission of APS for quarter ending 31 March 2025 by companies.

• Electronic submission of return and Payment of Tax by companies with accounting year ending in December 2024.

• Submission of CPS Statement and Payment of Tax for quarter ending March 2025 by individuals.

• Remittance of Passenger Fee / Passenger Solidarity Levy for May 2025.

• Electronic submission of Joint PAYE & Social Contribution (CSG) / NSF return and payment of tax withheld for May 2025.

• Electronic submission of PRGF Return and Payment of PRGF contributions for May 2025.

• Electronic submission of VAT Return for May 2025 and Payment of Tax.

• VAT Special Levy on Banks whose accounting year ends in January 2025.

• Electronic submission of monthly return of TDS and payment of Tax deducted for May 2025.

• Payment of arrears under Contribution & Tax Arrears Settlement Scheme (CTASS) 2024.