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TAX CALENDAR - 2022
(Last Dates for Making Payments & Filing of Returns)

January

Date	Period Code	Description
1	21/22 IV	Betting & Gaming - Annual Levy Payment - 4ᵗʰ Quarter 2021/2022
7	21/22 III	Betting & Gaming Gross Collection payment (10% of Turnover) - December 2021
15	21120	APIT Payment - December 2021
	21120	WHT/ AIT Payment - December 2021
	2140	Statement of Stamp Duty Compounded –4ᵗʰ Quarter 2021
	21120	Stamp Duty Compounded Payment –4ᵗʰ Quarter 2021
20	21430	VAT Payment – December 2021
	21120	VAT on FS - Payment- December 2021
	21222	VAT on FS - 2nd Interim Estimate 2021/2022 (Calendar Year Basis - CY)
	21/22 III	Betting & Gaming Gross Collection Return – 3ʳᵈ Quarter 2021/2022
31	2143	VAT Return - Monthly (December 2021)
31	2140	VAT Return - Monthly (December 2020) & Quarterly ( October - December 2020)

February

Date	Period Code	Description
7	21/22 IV	Betting Gaming Gross Collection Payment (10% of Turnover) - January 2022
15	21223	Income Tax - 3ʳᵈ Instalment of Y/A 2021/2022
	22010	APIT Payment - January 2022
	22010	WHT/ AIT Payment - January 2022
20	22110	VAT Payment - January 2022
20	22010	VAT on FS - Payment - January 2022
28	2211	VAT Return - Monthly (January 2022)

March

Date	Period Code	Description
7	21/22 IV	Betting & Gaming Gross Collection Payment(10% of Turnover) - February 2022
15	22020	APIT Payment - February 2022
15	22020	WHT/ AIT Payment - February 2022
20	22120	VAT Payment - February 2022
20	22020	VAT on FS - Payment - February 2022
31	2212	VAT Return - Monthly (February 2022)

April

Date	Period Code	Description
1	22/23 I	Betting & Gaming - Annual Levy Payment - 1ˢᵗ Quarter 2022/2023
7	21/22 IV	Betting & Gaming Gross Collection Payment (10% of Turnover) - March 2022
15	22030	APIT Payment - March 2022
	22030	WHT/ AIT Payment - March 2022
	2210	Statement of Stamp Duty Compounded - 1ˢᵗ Quarter 2022
	22030	Stamp Duty Compounded Payment - 1ˢᵗ Quarter 2022
20	22130	VAT Payment - March 2022
	22030	VAT on FS - Payment - March 2022
	21222	VAT on FS - 2ⁿᵈ Interim Estimate 2021/2022 (Assessment Year Basis - AY)
	21/22 IV	Betting & Gaming Gross Collection Return - 4ᵗʰ Quarter 2021/2022
30	2213	VAT Return - Monthly (March 2022)
	2210	VAT Return - 1ˢᵗ Quarter ( January - March 2022)
	2122	WHT/ AIT Annual Statement - Year of Assessment 2021/2022
	2122	APIT Annual Statement of Employers - 2021/2022

May

Date	Period Code	Description
7	22/23 I	Betting & Gaming Gross Collection Payment (10% of Turnover) - April 2022
15	21224	Income Tax - 4ᵗʰ Instalment of Y/A 2021/2022
	22040	APIT Payment - April 2022
	22040	WHT/ AIT Payment - April 2022
20	22210	VAT Payment - April 2022
20	22040	VAT on FS - Payment - April 2022
31	2221	VAT Return - Monthly (April 2022)

June

Date	Period Code	Description
7	22/23 I	Betting & Gaming Gross Collection Payment (10% of Turnover) - May 2022
15	22050	APIT Payment - May 2022
15	22050	WHT/ AIT Payment - May 2022
20	22220	VAT Payment - May 2022
20	22050	VAT on FS - Payment - May 2022
30	2222	VAT Return - Monthly (May 2022)
	21220	VAT on FS Final Payment - Taxable Period 2021/2022 (Calendar Year Basis - CY)
	2122	VAT on FS Return - Calendar Year Basis (CY - January 2021 to December 2021)

July

Date	Period Code	Description
1	22/23 II	Betting & Gaming - Annual Levy Payment - 2ⁿᵈ Quarter 2022/2023
7	22/23 I	Betting & Gaming Gross Collection Payment (10% of Turnover) - June 2022
15	22060	APIT Payment - June 2022
	22060	WHT/ AIT Payment - June 2022
	2220	Statement of Stamp Duty Compounded - 2ⁿᵈ Quarter of 2022
	22060	Stamp Duty Compounded - Payment 2ⁿᵈ Quarter 2022
20	22230	VAT Payment - June 2022
	22060	VAT on FS - Payment - June 2022
	22231	VAT on FS - 1ˢᵗ Interim Estimate for 2022/2023 (Calendar Year Basis - CY)
	22/23 1	Betting & Gaming Gross Collection Return - 1ˢᵗ Quarter 2022/2023
31	2223	VAT Return - Monthly (June 2022)
31	2220	VAT Return - Quarterly ( April - June 2022)

August

Date	Period Code	Description
7	22/23 II	Betting & Gaming Gross Collection Payment (10% of Turnover) - July 2022
15	22231	Income Tax - 1ˢᵗ Instalment of Y/A 2022/2023
	2223	Statement of Estimated Tax ( SET) - Y/A 2022/2023
	22070	APIT Payment - July 2022
	22070	WHT/ AIT Payment - July 2022
20	22310	VAT Payment - July 2022
20	22070	VAT on FS - Payment - July 2022
31	2231	VAT Return - Monthly (July 2022)

September

Date	Period Code	Description
7	22/23 II	Betting & Gaming Gross Collection Payment (10% of Turnover) - August 2022
15	22080	APIT Payment - August 2022
15	22080	WHT/ AIT Payment - August 2022
20	22320	VAT Payment - August 2022
20	22080	VAT on FS - Payment - August 2022
30	21220	Income Tax - Final Payment of Y/A 2021/2022
	2232	VAT Return - Monthly (August 2022)
	21220	VAT on FS Final Payment - Taxable Period 2021/2022 (Assessment Year Basis - AY)
	2122	VAT on FS Return - Assessment Year Basis (AY - April 2021 to March 2022)

October

Date	Period Code	Description
1	22/23 III	Betting & Gaming - Annual Levy Payment - 3ʳᵈ Quarter 2022/2023
7	22/23 II	Betting & Gaming Gross Collection Payment (10% of Turnover) - September 2022
15	22090	APIT Payment - September 2022
	22090	WHT/ AIT Payment - September 2022
	2230	Statement of Stamp Duty Compounded - 3ʳᵈ Quarter 2022
	22090	Stamp Duty Compounded - payment for 3ʳᵈ Quarter 2022
20	22330	VAT Payment - Monthly (September)
	22090	VAT on FS - Payment - September 2022
	22231	VAT on FS - 1ˢᵗ Interim Estimate for 2022/2023 (Assessment Year Basis - AY)
	22/23 II	Betting & Gaming Gross Collection Return - 2ⁿᵈ Quarter 2022/2023
31	2233	VAT Return - Monthly (September 2022)
31	2230	VAT Return - Quarterly (July - September 2022)

November

Date	Period Code	Description
7	22/23 III	Betting & Gaming Gross Collection Payment (10% of Turnover) - October 2022
15	22232	Income Tax - 2ⁿᵈ Instalment of Y/A 2022/2023
	22100	APIT Payment - October 2022
	22100	WHT/ AIT Payment - October 2022
20	22410	VAT Payment - October 2022
20	22100	VAT on FS - Payment - October 2022
30	2122	Income Tax Return - Y/A 2021/2022
30	2241	VAT Return - Monthly (October 2022)

December

Downloads

* 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.

Last updated: 10-01-2022

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TAX CALENDAR - 2022 (Last Dates for Making Payments & Filing of Returns)

January​