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Tax Calendar​​​

TAX CALENDAR – 2019
(Last Dates for Making Payments & filing Returns)

Month Day Description
January
1ˢᵗ Betting & Gaming Levy Payment – 4ᵗʰ Quarter 2018/2019
7ᵗʰ Betting & Gaming Levy Payment – 10% of Turnover – December 2018
15ᵗʰ PAYE Payment – December 2018
15ᵗʰ WHT  Payment – December 2018
15ᵗʰ Stamp Duty Compounded – Payment & Return of 4ᵗʰ Quarter 2018
15ᵗʰ VAT Payment (Other than Manufactures & Financial Service) – (December 16-31)
20ᵗʰ VAT  Payment  – December 2018
20ᵗʰ VAT on Financial Services Payment –  December 2018 and Second Interim Estimate of Calendar Year Taxpayers for 2018/2019  
20ᵗʰ DRL Value Addition Statement & Payment  – December 2018
20ᵗʰ ESC Payment – 3ʳᵈ Quarter Y/A 2018/2019
20ᵗʰ NBT – Final Payment & Return - 4ᵗʰ Quarter 2018
20ᵗʰ NBT on Financial Services – Final Payment & Return - 4ᵗʰ Quarter 2018
20ᵗʰ Betting & Gaming Levy Return – 3ʳᵈ  Quarter 2018/2019
31ˢᵗ VAT Payment (Other than Manufactures & Financial Service) – (January 1-15)
31ˢᵗ VAT Return - Monthly (December 2018)
31ˢᵗ VAT Return - Quarterly (4ᵗʰ Quarter 2018) 
February
7ᵗʰ Betting & Gaming Levy Payment - 10% of Turnover – January 2019
15ᵗʰ Income Tax – 3ʳᵈ Instalment of Y/A 2018/2019
15ᵗʰ PAYE Payment – January 2019
15ᵗʰ WHT  Payment – January 2019
15ᵗʰ VAT Payment (Other than Manufactures & Financial Service) – (January 16-31)
20ᵗʰ VAT Payment  – January 2019
20ᵗʰ VAT on Financial Services Payment –  January 2019
20ᵗʰ DRL Value Addition Statement & Payment  – January 2019
20ᵗʰ NBT – 1ˢᵗ Payment - 1ˢᵗ Quarter 2019
20ᵗʰ NBT on Financial Services– 1ˢᵗ Payment - 1ˢᵗ Quarter 2019
29ᵗʰ VAT Payment (Other than Manufactures & Financial Service) – (February 1-15)
29ᵗʰ VAT Return – Monthly (January 2019)
March
7ᵗʰ Betting & Gaming Levy Payment - 10% of Turnover – February 2019
15ᵗʰ PAYE Payment – February 2019
15ᵗʰ WHT  Payment – February 2019
15ᵗʰ VAT Payment (Other than Manufactures & Financial Service) – (February 16-29)
20ᵗʰ VAT  Payment  – February 2019
20ᵗʰ VAT on Financial Services Payment –  February 2019
20ᵗʰ DRL Value Addition Statement & Payment  – February 2019
20ᵗʰ NBT – 2ⁿᵈ Payment - 1ˢᵗ Quarter 2019
20ᵗʰ NBT on Financial Services – 2ⁿᵈ Payment - 1ˢᵗ Quarter 2019
31ˢᵗ VAT Payment (Other than Manufactures & Financial Service) – (March 1-15)
31ˢᵗ VAT Return – Monthly (February 2019)
April
1ˢᵗ Betting & Gaming Levy Payment – 1ˢᵗ Quarter 2019/2020
7ᵗʰ Betting & Gaming Levy Payment – 10% of Turnover – March 2019
15ᵗʰ PAYE Payment – March 2019
15ᵗʰ WHT  Payment – March 2019
15ᵗʰ WHT on Partnership Income - Year of Assessment 2018/2019
15ᵗʰ Stamp Duty Compounded – Payment & Return – 1ˢᵗ Quarter 2019
15ᵗʰ VAT Payment (Other than Manufactures & Financial Service) – (March 16-31)
20ᵗʰ VAT  Payment  – March 2019
20ᵗʰ VAT on Financial Services Payment –  March 2019 and Second Interim Estimate of Assessment Year Taxpayers for 2018/2019  
20ᵗʰ DRL Value Addition Statement & Payment  – March 2019
20ᵗʰ ESC Return -  Y/A 2018/2019
20ᵗʰ ESC Payment – 4ᵗʰ Quarter Y/A 2018/2019
20ᵗʰ NBT – Final Payment & Return - 1ˢᵗ Quarter 2019
20ᵗʰ NBT on Financial Services – Final Payment & Return - 1ˢᵗ Quarter 2019
20ᵗʰ Betting & Gaming Levy Return – 4ᵗʰ Quarter 2018/2019
30ᵗʰ VAT Payment (Other than Manufactures & Financial Service) – (April 1-15)
30ᵗʰ VAT Return – Monthly (March 2019)
30ᵗʰ VAT Return – Quarterly (1ˢᵗ Quarter 2019) 
30ᵗʰ PAYE Annual Statement of Employers – 2018/2019 
30ᵗʰ WHT  Annual Statement – Year of Assessment 2018/2019
May
7ᵗʰ Betting & Gaming Levy Payment – 10% of Turnover – April 2019
15ᵗʰ Income Tax – 4ᵗʰ Instalment of Y/A 2018/2019
15ᵗʰ PAYE Payment – April 2019
15ᵗʰ WHT Payment – April 2019
15ᵗʰ VAT Payment (Other than Manufactures & Financial Service) – (April 16-30)
20ᵗʰ VAT  Payment   – April 2019
20ᵗʰ VAT on Financial Services Payment –  April 2019
20ᵗʰ DRL Value Addition Statement & Payment  – April 2019
20ᵗʰ NBT – 1ˢᵗ Payment - 2ⁿᵈ Quarter 2019
20ᵗʰ NBT on Financial Services – 1ˢᵗ Payment - 2ⁿᵈ Quarter 2019
31ˢᵗ VAT Payment (Other than Manufactures & Financial Service) – (May 1-15)
31ˢᵗ VAT Return – Monthly (April 2019)
June 7ᵗʰ Betting & Gaming Levy Payment – 10% of Turnover – May 2019
15ᵗʰ PAYE Payment – May 2019
15ᵗʰ WHT  Payment – May 2019
15ᵗʰ VAT Payment (Other than Manufactures & Financial Service) – (May 16-31)
20ᵗʰ VAT  Payment  – May 2019
20ᵗʰ VAT on Financial Services Payment – May 2019
20ᵗʰ DRL Value Addition Statement & Payment  – May 2019
20ᵗʰ NBT – 2ⁿᵈ Payment - 2ⁿᵈ Quarter 2019
20ᵗʰ NBT on Financial Service – 2ⁿᵈ Payment - 2ⁿᵈ Quarter 2019
30ᵗʰ VAT Payment (Other than Manufactures & Financial Service) – (June 1-15)
30ᵗʰ VAT Return – Monthly (May 2019)
30ᵗʰ VAT on Financial Services  Return – (Calendar Year Taxpayers - January to December 2018)
30ᵗʰ DRL Return  – (Calendar Year Taxpayers - October to December 2018)
July 1ˢᵗ Betting & Gaming Levy Payment – 2ⁿᵈ Quarter 2019/2020
7ᵗʰ Betting & Gaming Levy Payment – 10% of Turnover – June 2019
15ᵗʰ PAYE Payment – June 2019
15ᵗʰ WHT  Payment – June 2019
15ᵗʰ Stamp Duty Compounded – Payment & Return 2nd Quarter 2019
15ᵗʰ VAT Payment (Other than Manufactures & Financial Service) – (June 16-31)
20ᵗʰ VAT  Payment  – June 2019
20ᵗʰ VAT on Financial Services Payment  –  June 2019 and First Interim Estimate of Calendar Year Taxpayers for 2019/2020  
20ᵗʰ DRL Value Addition Statement & Payment  – June 2019
20ᵗʰ ESC Payment – 1ˢᵗ Quarter Y/A 2019/2020
20ᵗʰ NBT – Final Payment & Return - 2ⁿᵈ Quarter 2019
20ᵗʰ NBT on Financial Services – Final Payment & Return - 2ⁿᵈ Quarter 2019
20ᵗʰ Betting & Gaming Levy Return – 1ˢᵗ Quarter 2019/2020
31ˢᵗ VAT Payment (Other than Manufactures & Financial Service) – (July 1-15)
31ˢᵗ VAT Return – Monthly (June 2019)
31ˢᵗ VAT Return – Quarterly (2ⁿᵈ Quarter 2019) 
August
7ᵗʰ Betting & Gaming Levy Payment – 10% of Turnover – July 2019
15ᵗʰ Income Tax – 1ˢᵗ Instalment of Y/A 2019/2020
15ᵗʰ PAYE Payment – July 2019
15ᵗʰ WHT  Payment – July 2019
15ᵗʰ VAT Payment (Other than Manufactures & Financial Service) – (July 16-31)
20ᵗʰ VAT  Payment  – July 2019
20ᵗʰ VAT on Financial Services Payment –  July 2019
20ᵗʰ DRL Value Addition Statement & Payment  – July 2019
20ᵗʰ NBT – 1ˢᵗ Payment - 3ʳᵈ Quarter 2019
20ᵗʰ NBT on Financial Services – 1ˢᵗ Payment - 3ʳᵈ Quarter 2019
31ˢᵗ VAT Payment (Other than Manufactures & Financial Service) – (August 1-15)
31ˢᵗ VAT Return – Monthly (July 2019)
September
7ᵗʰ Betting & Gaming Levy Payment – 10% of Turnover – August 2019
15ᵗʰ PAYE Payment – August 2019
15ᵗʰ WHT  Payment – August 2019
15ᵗʰ VAT Payment (Other than Manufactures & Financial Service) – (August 16-31)
20ᵗʰ VAT  Payment   – August 2019
20ᵗʰ VAT on Financial Services Payment -  August 2019
20ᵗʰ DRL Value Addition Statement & Payment  – August 2019
20ᵗʰ NBT – 2ⁿᵈ Payment - 3ʳᵈ Quarter 2019
20ᵗʰ NBT on Financial Services – 2ⁿᵈ Payment - 3ʳᵈ Quarter 2019
30ᵗʰ Income Tax – Final Payment of Y/A 2018/2019
30ᵗʰ VAT Payment (Other than Manufactures & Financial Service) – (September 1-15)
30ᵗʰ VAT Return - Monthly (August 2019)
30ᵗʰ VAT on Financial Services  Return– (Assessment Year Taxpayers - April 2018 to March 2019)
30ᵗʰ DRL Return –  (Assessment Year Taxpayers - October 2018 to March 2019)
October
1ˢᵗ Betting & Gaming Levy Payment – 3ʳᵈ Quarter 2019/2020
7ᵗʰ Betting & Gaming Levy Payment – 10% of Turnover – September 2019
15ᵗʰ PAYE Payment – September 2019
15ᵗʰ WHT  Payment – September 2019
15ᵗʰ Stamp Duty Compounded – Payment & Return – 3ʳᵈ Quarter 2019
15ᵗʰ VAT Payment (Other than Manufactures & Financial Service) – (September 16-31)
20ᵗʰ VAT  Payment  – September 2019
20ᵗʰ VAT on Financial Services  Payment –  September 2019 and First Interim Estimate of Assessment Year Taxpayers for 2019/2020  
20ᵗʰ DRL Value Addition Statement & Payment  – September 2019
20ᵗʰ ESC Payment – 2ⁿᵈ Quarter Y/A 2019/2020
20ᵗʰ NBT – Final Payment & Return - 3ʳᵈ Quarter 2019
20ᵗʰ NBT on Financial Services – Final Payment & Return - 3ʳᵈ Quarter 2019
20ᵗʰ Betting & Gaming Levy Return – 2nd Quarter 2019/2020
31ˢᵗ VAT Payment (Other than Manufactures & Financial Service) – (October 1-15)
31ˢᵗ VAT Return – Monthly (September 2019)
31ˢᵗ VAT Return – Quarterly (3ʳᵈ Quarter 2019) 
November
7ᵗʰ Betting & Gaming Levy Payment – 10% of Turnover – October 2019
15ᵗʰ Income Tax – 2ⁿᵈ Instalment of Y/A 2019/2020
15ᵗʰ PAYE Payment – October 2019
15ᵗʰ WHT  Payment – October 2019
15ᵗʰ VAT Payment (Other than Manufactures & Financial Service) – (October 16-30)
20ᵗʰ VAT  Payment  – October 2019
20ᵗʰ VAT on Financial Services Payment –  October 2019
20ᵗʰ DRL Value Addition Statement & Payment  – October 2019
20ᵗʰ NBT – 1ˢᵗ Payment - 4ᵗʰ Quarter 2019
20ᵗʰ NBT on Financial Services – 1ˢᵗ Payment - 4ᵗʰ Quarter 2019
30ᵗʰ Income Tax Return – Y/A 2018/2019
30ᵗʰ VAT Payment (Other than Manufactures & Financial Service) – (November 1-15)
30ᵗʰ VAT Return – Monthly (October 2019)
December
7ᵗʰ Betting & Gaming Levy Payment – 10% of Turnover – November 2019
15ᵗʰ PAYE Payment – November 2019
15ᵗʰ WHT  Payment – November 2019
15ᵗʰ VAT Payment (Other than Manufactures & Financial Service) – (November 16-30)
20ᵗʰ VAT  Payment – November 2019
20ᵗʰ VAT on Financial Services  Payment –  November 2019
20ᵗʰ DRL Value Addition Statement & Payment  – November 2019
20ᵗʰ NBT – 2ⁿᵈ Payment - 4ᵗʰ Quarter 2019
20ᵗʰ NBT on Financial Services – 2ⁿᵈ Payment - 4ᵗʰ Quarter 2019
31ˢᵗ VAT Payment (Other than Manufactures & Financial Service) – (December 1-15)
31ˢᵗ VAT Return – Monthly (November 2019)

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* Please note that, as the due date falls on a non working day (public or bank holiday) please make arrangements to pay or comply on or before that date.

Discount on Income Tax payable by Individuals

Any individuals who makes any quarterly self-assessment income tax payment, one month before the due date, is entitled to a 10% discount thereon (not exceeding such percentage on the installment based on the current year profits).

Illustration – I
Assume that your income tax liability (as an individual) for the year of assessment 2015/16 is Rs. 200,000/-. Then, under normal circumstances you may make quarterly self-assessment income tax payments for the year of assessment 2016/17, as follows:

Payment Date Calculation Amount (Rs.)
15th August 2016 200,000 x ¼ 50,000
15th November 2016 200,000 x ¼ 50,000
15th February 2017 200,000 x ¼ 50,000
15th May 2017 200,000 x ¼ 50,000
Total 200,000

However, if you make above payments one month before the respective stipulated dates, you are entitled to a 10% discount thereof (based on current year liability) and payments could be made as follows.

Payment Date Calculation Amount (Rs.)
15th July 2016 (200,000 x ¼) less 200,000x ¼ x10% 45,000
15th Oct 2016 (200,000 x ¼) less 200,000x ¼ x10% 45,000
15th January 2017 (200,000 x ¼) less 200,000x ¼ x10% 45,000
15th April 2017 (200,000 x ¼) less 200,000x ¼ x10% 45,000
Total 180,000

If your income tax liability for the year of assessment 2016/17 is Rs. 250,000/-, 
then, the balance tax payable for that year of assessment, on or before September 30, 2017, is as follows:

Computation Amount (Rs.)
Total Income Tax payable for the Y/A 2016/17 250,000
Less: Total of Quarterly self-assessment tax payments made (180,000)
Discount 200,000 x 10% (already deducted) (20,000)
Balance Tax payable on or before September 30, 2017 50,000


Illustration – II

Assume that your income tax liability (as an individual) for the year of assessment 2015/16 is Rs.200,000/-.
Then, under normal circumstances you may make quarterly self-assessment income tax payments on the basis of that liability for the year of assessment 2016/17 as follows:

Payment Date Calculation Amount (Rs.)
15th August 2016 200,000 x ¼ 50,000
15th November 2016 200,000 X ¼ 50,000
15th February 2017 200,000 X ¼​ 50,000
15th May 2017 200,000 X ¼ 50,000
Total 200,000

However, if you make above payments one month before respective stipulated dates, you will be entitled to a 10% discount thereof (based on current year liability) and payments could be made as follows.

Payment Date Calculation Amount (Rs.)
15th July 2016 (200,000 x ¼) less 200,000x ¼ x10% 45,000
15th Oct 2016 (200,000 x ¼) less 200,000x ¼ x10% 45,000
15th January 2017 (200,000 x ¼) less 200,000x ¼ x10% 45,000
15th April 2017 (200,000 x ¼) less 200,000x ¼ x10% 45,000
Total 180,000

​If your income tax liability for the year of assessment 2016/17 is Rs. 150,000/-,  then the refund for that year of assessment, is computed as follows.

Computation Amount (Rs.)
Total Income Tax payable for the Y/A 2016/17 150,000
Less: Total of Quarterly self-assessment tax payments (180,000)
Discount 150,000 x 10% (entitled) (15,000)
Refund due for the Y/A 2016/17 (45,000)

Please note that the discount is limited to 10% of the current year tax liability.

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Last updated: 06-02-2019