Excise duty/levy submission and payment dates for 2019 and 2020

  
 
 
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2019 FOR AD VALOREM
CALENDAR QUARTER
ACCOUNT SUBMISSION DATE
ACCOUNT PAYMENT DATE
1 January 2019 – 31 March 2019
[Quarter 1 of 2019]
25 April 2019
25 April 2019
1 April 2019 – 30 June 2019
[Quarter 2 of 2019]
25 July 2019
25 July 2019
1 July 2019 – 30 September 2019
[Quarter 3 of 2019]
25 October 2019
25 October 2019
1 October 2019 – 31 December 2019
[Quarter 4 of 2019]
24 January 2020
24 January 2020
 
 
 
 
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2019 FOR BEER
Month
 Accounting From
 Accounting To
Beer
 
VM
 
Submission 
50%
50%
 
 
Date
First 
Second
 
 
 
Month
Month
Jan-19
01/01/2019
31/01/2019
28/02/2019
27/02/2019
28/03/2019
Feb-19
01/02/2019
28/02/2019
29/03/2019
28/03/2019
Mar-19
01/03/2019
31/03/2019
30/04/2019
29/04/2019
30/05/2019
Apr-19
01/04/2019
30/04/2019
30/05/2019
30/05/2019
27/06/2019
May-19
01/05/2019
31/05/2019
28/06/2019
27/06/2019
30/07/2019
Jun-19
01/06/2019
30/06/2019
30/07/2019
30/07/2019
29/08/2019
Jul-19
01/07/2019
31/07/2019
30/08/2019
29/08/2019
27/09/2019
Aug-19
01/08/2019
31/08/2019
30/09/2019
27/09/2019
30/10/2019
Sep-19
01/09/2019
30/09/2019
30/10/2019
30/10/2019
28/11/2019
Oct-19
01/10/2019
31/10/2019
29/11/2019
28/11/2019
30/12/2019
Nov-19
01/11/2019
30/11/2019
30/12/2019
30/12/2019
29/01/2020
Dec-19
01/12/2019
31/12/2019
30/01/2020
30/01/2020
27/02/2020
 
 
 
 
PAYMENT & SUMBISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2019 FOR FUEL
Month
Quarter Ending
Closing 
Hydrocarbon Fuels
Bio Diesel
Date of
VM
SOS
VM
SOS
Accounts
Submission and Payment Date
Quarterly
Submission and Payment Date
Quarterly
 
 
Jan-19
Dec-18
2019/01/31
2019/02/27
2019/01/30
2019/02/25
2019/01/30
Feb-19
 
2019/02/28
2019/03/28
 
2019/03/25
 
Mar-19
Mar-19
2019/03/31
2019/04/29
2019/04/30
2019/04/25
2019/04/30
Apr-19
 
2019/04/30
2019/05/30
 
2019/05/24
 
May-19
 
2019/05/31
2019/06/27
 
2019/06/25
 
Jun-19
Jun-19
2019/06/30
2019/07/30
2019/07/30
2019/07/25
2019/07/30
Jul-19
 
2019/07/31
2019/08/29
 
2019/08/23
 
Aug-19
 
2019/08/31
2019/09/27
 
2019/09/25
 
Sep-19
Sep-19
2019/09/30
2019/10/30
2019/10/30
2019/10/25
2019/10/30
Oct-19
 
2019/10/31
2019/11/28
 
2019/11/25
 
Nov-19
 
2019/11/30
2019/12/30
 
2019/12/24
 
Dec-19
Dec-19
2019/12/31
2020/01/30
2020/01/30
2020/01/24
2020/01/30
 
  
 
 
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2019 FOR ENVIRONMENTAL LEVY PRODUCTS
Levy product
Accounting period
Submission date
Payment date
1.     Carbon Emission
1 Jan 2019 - 31 Mar 2019
25 April 2019
25 April 2019
 
1 Apr 2019 - 30 June 2019
25 July 2019
25 July 2019
 
1 Jul 2019 - 30 Sept 2019
25 October 2019
25 October 2019
 
1 Oct 2019 - 31 Dec 2019
24 January 2020
24 January 2020
 
 
 
 
2.     Diamond Export Levy
Six (6) monthly submissions
Natural Person
1 March – 31 August
1 September – 28/29 February
Other
Period determined individually by each client’s financial year start and declared upon registration.
Within 30 days after closing of account (i.e. declared “To Date”) but not later than the pen-ultimate official working day of the month subsequent to the month following the month of such declared “To Date”.
100% payment within thirty (30) days after declared “To Date” but not later than the pen-ultimate official working day of the month following the month of such declared “To Date” (same day as account submission).
 
 
 
 
3.     Electricity
1 Dec 2018 - 30 Dec 2018
30 January 2019
30 January 2019
 
1 Jan 2019 - 31 Jan 2019
27 February 2019
27 February 2019
 
1 Feb 2019 - 28 Feb 2019
28 March 2019
28 March 2019
 
1 Mar 2019 - 31 Mar 2019
29 April 2019
29 April 2019
 
1 Apr 2019 - 30 Apr 2019
30 May 2019
30 May 2019
 
1 May 2019 - 31 May 2019
27 June 2019
27 June 2019
 
1 Jun 2019 – 30 Jun 2019
30 July 2019
30 July 2019
 
1 Jul 2019 - 31 Jul 2019
29 August 2019
29 August 2019
 
1 Aug 2019 - 31 Aug 2019
27 September 2019
27 September 2019
 
1 Sept 2019 - 30 Sept 2019
30 October 2019
30 October 2019
 
1 Oct 2019 - 31 Oct 2019
28 November 2019
28 November 2019
 
1 Nov 2019 - 30 Nov 2019
30 December 2019
30 December 2019
 
1 Dec 2019 - 31 Dec 2019
30 January 2020
30 January 2020
 
 
 
 
4.     Plastic bags
1 Dec 2018 - 28 Feb 2019
28 March 2019
28 March 2019
 
1 March 2019 – 31 May 2019
27 June 2019
27 June 2019
 
1 June 2019- 31 Aug 2019
27 September 2019
27 September 2019
 
1 Sept 2019 - 30 Nov 2019
30 December 2019
30 December 2019
5.     Sugary Beverage
1 Jan 2019 – 31 Jan 2019
27 February 2019
27 February 2019
 
1 Feb 2019 - 28 Feb 2019
28 March 2019
28 March 2019
 
1 Mar 2019 - 31 Mar 2019
29 April 2019
29 April 2019
 
1 Apr 2019 - 30 Apr 2019
30 May 2019
30 May 2019
 
1 May 2019 - 31 May 2019
27 June 2019
27 June 2019
1 Jun 2019 – 30 Jun 2019
30 July 2019
30 July 2019
1 Jul 2019 - 31 Jul 2019
29 August 2019
29 August 2019
1 Aug 2019 - 31 Aug 2019
27 September 2019
27 September 2019
1 Sept 2019 - 30 Sept 2019
30 October 2019
30 October 2019
1 Oct 2019 - 31 Oct 2019
28 November 2019
28 November 2019
1 Nov 2019 - 30 Nov 2019
30 December 2019
30 December 2019
1 Dec 2019 - 31 Dec 2019
30 January 2020
30 January 2020
 
 
 
 
6.     Tyres
1 Jan 2019 - 31 Mar 2019
25 April 2019
25 April 2019
 
1 Apr 2019 - 30 June 2019
25 July 2019
25 July 2019
 
1 Jul 2019 - 30 Sept 2019
25 October 2019
25 October 2019
 
1 Oct 2019 - 31 Dec 2019
24 January 2020
24 January 2020
 
 
 
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2019
WINE, VERMOUTH, OTHER FERMENTED BEVERAGES AND SPIRITS
Month
Closing
Wine/Vermouth/OFB
 
Spirits
 
Date of 
SVM / OS
SVM / OS
SOS
VMP
VMS
VMS
 
 
Accounts
Submission
30/45
Quarterly
30 Day
Submission
110 Days 
130 Days 
 
 
Date
Days 
 
Submit & 
Date
Payment
Payment
 
 
 
Payment
 
Pay
 
 
 
Jan-19
31/01/2019
27/02/2019
27/02/2019
 
27/02/2019
28/02/2019
21/05/2019
10/06/2019
Feb-19
28/02/2019
28/03/2019
28/03/2019
30/04/2019
28/03/2019
29/03/2019
18/06/2019
08/07/2019
Mar-19
31/03/2019
29/04/2019
29/04/2019
 
29/04/2019
30/04/2019
19/07/2019
08/08/2019
Apr-19
30/04/2019
30/05/2019
30/05/2019
 
30/05/2019
30/05/2019
16/08/2019
06/09/2019
May-19
31/05/2019
27/06/2019
27/06/2019
30/07/2019
27/06/2019
28/06/2019
18/09/2019
08/10/2019
Jun-19
30/06/2019
30/07/2019
30/07/2019
 
30/07/2019
30/07/2019
18/10/2019
07/11/2019
Jul-19
31/07/2019
30/08/2019
13/09/2019
 
29/08/2019
30/08/2019
18/11/2019
06/12/2019
Aug-19
31/08/2019
30/09/2019
15/10/2019
30/10/2019
27/09/2019
30/09/2019
19/12/2019
08/01/2020
Sep-19
30/09/2019
30/10/2019
14/11/2019
 
30/10/2019
30/10/2019
17/01/2020
07/02/2020
Oct-19
31/10/2019
29/11/2019
13/12/2019
28/11/2019
29/11/2019
18/02/2020
09/03/2020
Nov-19
30/11/2019
30/12/2019
14/01/2020
30/01/2020
30/12/2019
30/12/2019
19/03/2020
08/04/2020
Dec-19
31/12/2019
30/01/2020
14/02/2020
 
30/01/2020
30/01/2020
17/04/2020
08/05/2020
 
 
 
 
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2019 FOR TOBACCO
Month
Opening Date of Accounts
Closing 
Tobacco
 
Date of
VM
 
Accounts
Submission 
60
 
 
Date
Days 
 
 
 
Payment
Jan-19
01/01/2019
31/01/2019
28/02/2019
28/03/2019
Feb-19
01/02/2019
28/02/2019
29/03/2019
29/04/2019
Mar-19
01/03/2019
31/03/2019
30/04/2019
30/05/2019
Apr-19
01/04/2019
30/04/2019
30/05/2019
27/06/2019
May-19
01/05/2019
31/05/2019
28/06/2019
30/07/2019
Jun-19
01/06/2019
30/06/2019
30/07/2019
29/08/2019
Jul-19
01/07/2019
31/07/2019
30/08/2019
27/09/2019
Aug-19
01/08/2019
31/08/2019
30/09/2019
30/10/2019
Sep-19
01/09/2019
30/09/2019
30/10/2019
28/11/2019
Oct-19
01/10/2019
31/10/2019
29/11/2019
30/12/2019
Nov-19
01/11/2019
30/11/2019
30/12/2019
29/01/2020
Dec-19
01/12/2019
31/12/2019
30/01/2020
27/02/2020
 
 
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2019
 TRADITIONAL AFRICAN BEER
Month
Accounting From
Accounting To
Submission Due Date
Payment Due Date
Jan-19
01/01/2019
31/01/2019
28/02/2019
27/02/2019
Feb-19
01/02/2019
28/02/2019
29/03/2019
28/03/2019
Mar-19
01/03/2019
31/03/2019
30/04/2019
29/04/2019
Apr-19
01/04/2019
30/04/2019
30/05/2019
30/05/2019
May-19
01/05/2019
31/05/2019
28/06/2019
27/06/2019
Jun-19
01/06/2019
30/06/2019
30/07/2019
30/07/2019
Jul-19
01/07/2019
31/07/2019
30/08/2019
29/08/2019
Aug-19
01/08/2019
31/08/2019
30/09/2019
27/09/2019
Sep-19
01/09/2019
30/09/2019
30/10/2019
30/10/2019
Oct-19
01/10/2019
31/10/2019
29/11/2019
28/11/2019
Nov-19
01/11/2019
30/11/2019
30/12/2019
30/12/2019
Dec-19
01/12/2019
31/12/2019
30/01/2020
30/01/2020