Excise duty payment and submission dates for 2017 and 2018

 

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2017 FOR TOBACCO
Month Closing  Tobacco
  Date of VM
  Accounts Submission  60
    Date Days 
      Payment
Jan-17 31/01/2017 27/02/2017 30/03/2017
Feb-17 28/02/2017 30/03/2017 26/04/2017
Mar-17 31/03/2017 26/04/2017 30/05/2017
Apr-17 30/04/2017 30/05/2017 29/06/2017
May-17 31/05/2017 29/06/2017 28/07/2017
Jun-17 30/06/2017 28/07/2017 29/08/2017
Jul-17 31/07/2017 30/08/2017 28/09/2017
Aug-17 31/08/2017 28/09/2017 30/10/2017
Sep-17 30/09/2017 30/10/2017 29/11/2017
Oct-17 31/10/2017 29/11/2017 28/12/2017
Nov-17 30/11/2017 28/12/2017 30/01/2018
Dec-17 31/12/2017 30/01/2018 27/02/2018

 

 

PAYMENT & SUMBISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2016 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-17 Dec-16 2017/01/31 2017/02/27 2017/01/30 2017/02/24 2016/01/30
Feb-17   2017/02/28 2017/03/30   2017/03/24  
Mar-17 Mar-17 2017/03/31 2017/04/26 2017/04/26 2017/04/25 2017/04/26
Apr-17   2017/04/30 2017/05/30   2017/05/25  
May-17   2017/05/31 2017/06/29   2017/06/23  
Jun-17 Jun-17 2017/06/30 2017/07/28 2017/07/28 2017/07/25 2017/07/28
Jul-17   2017/07/31 2017/08/30   2017/08/25  
Aug-17   2017/08/31 2017/09/28   2017/09/22  
Sep-17 Sep-17 2017/09/30 2017/10/30 2017/10/30 2017/10/25 2017/10/30
Oct-17   2017/10/31 2017/11/29   2017/11/24  
Nov-17   2017/11/30 2017/12/28   2017/12/22  
Dec-17 Dec-17 2017/12/31 2018/01/30 2018/01/30 2018/01/25 2018/01/30

 

 

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2017 FOR BEER
Month Closing  Beer
  Date of VM
  Accounts Submission  50% 50%
    Date First  Second
      Month Month
Jan-17 31/01/2017 27/02/2017 27/02/2017 30/03/2017
Feb-17 28/02/2017 30/03/2017 30/03/2017 30/03/2017
Mar-17 31/03/2017 26/04/2017 26/04/2017 30/05/2017
Apr-17 30/04/2017 30/05/2017 30/05/2017 29/06/2017
May-17 31/05/2017 29/06/2017 29/06/2017 28/07/2017
Jun-17 30/06/2017 28/07/2017 28/07/2017 29/08/2017
Jul-17 31/07/2017 30/08/2017 30/08/2017 28/09/2017
Aug-17 31/08/2017 28/09/2017 28/09/2017 30/10/2017
Sep-17 30/09/2017 30/10/2017 30/10/2017 29/11/2017
Oct-17 31/10/2017 29/11/2017 29/11/2017 28/12/2017
Nov-17 30/11/2017 28/12/2017 28/12/2017 30/01/2018
Dec-17 31/12/2017 30/01/2018 30/01/2018 27/02/2018

 

 

  PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2017
 TRADITIONAL AFRICAN BEER
Month SVM
  30 Day
  Submit & 
  Pay
Jan-17 27/02/2017
Feb-17 30/03/2017
Mar-17 26/04/2017
Apr-17 30/05/2017
May-17 29/06/2017
Jun-17 28/07/2017
Jul-17 30/08/2017
Aug-17 28/09/2017
Sep-17 30/10/2017
Oct-17 29/11/2017
Nov-17 28/12/2017
Dec-17 30/01/2018

 

 

                                                                                           PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2017    
                                                                                                 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-17 31/01/2017 27/02/2017 27/02/2017   27/02/2017 28/02/2017 19/05/2017 09/06/2017
Feb-17 28/02/2017 30/03/2017 30/03/2017 28/04/2017 30/03/2017 30/03/2017 15/06/2017 07/07/2017
Mar-17 31/03/2017 26/04/2017 26/04/2017   26/04/2017 28/04/2017 19/07/2017 08/08/2017
Apr-17 30/04/2017 30/05/2017 30/05/2017   30/05/2017 30/05/2017 18/08/2017 07/09/2017
May-17 31/05/2017 29/06/2017 29/06/2017 28/07/2017 29/06/2017 30/06/2017 18/09/2017 06/10/2017
Jun-17 30/06/2017 28/07/2017 28/07/2017   28/07/2017 28/07/2017 18/10/2017 07/11/2017
Jul-17 31/07/2017 30/08/2017 14/09/2017   30/08/2017 30/08/2017 17/11/2017 08/12/2017
Aug-17 31/08/2017 29/09/2017 13/10/2017 30/10/2017 28/09/2017 29/09/2017 19/12/2017 08/01/2018
Sep-17 30/09/2017 30/10/2017 14/11/2017   30/10/2017 30/10/2017 18/01/2018 07/02/2018
Oct-17 31/10/2017 30/11/2017 15/12/2017 29/11/2017 30/11/2017 16/02/2018 09/03/2018
Nov-17 30/11/2017 29/12/2017 12/01/2018 30/01/2018 28/12/2017 29/12/2017 20/03/2018 09/04/2018
Dec-17 31/12/2017 30/01/2018 14/02/2018   30/01/2018 30/01/2018 20/04/2018 10/05/2018

 

 

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2017 FOR LEVY PRODUCTS
Levy product
Accounting period
Submission date
Payment date
1. Plastic bag levy
1. Dec 2016/Jan- /Feb 2017
30th March 2017
30th March 2017
 
2. March/April/ May 2017
29th June 2017
29th June 2017
 
3. June/July/Aug 2017
28th September 2017
28th September 2017
 
4. Sept/Oct/Nov 2017
28th December 2017
28th December 2017
 
 
 
 
2. Electricity levy
1. Jan 2017
27th February 2017
27th February 2017
 
2. Feb 2017
30th March 2017
30th March 2017
 
3. March 2017
26th April 2017
26th April 2017
 
4. April 2017
30th May 2017
30th May 2017
 
5. May 2017
29th June 2017
29th June 2017
 
6. June 2017
28th July 2017
28th July 2017
 
7. July 2017
30th August 2017
30th August 2017
 
8. August 2017
28th September 2017
28th September 2017
 
9. September 2017
30th October 2017
30th October 2017
 
10. October 2017
29th November 2017
29th November 2017
 
11. November 2017
28th December 2017
28th December 2017
 
12. December 2017
30th January 2018
30th January 2018
 
 
 
 
3. Carbon Emission levy
1. Jan/Feb/March 2017
25th April 2017
25th April 2017
 
2. Apr/ May/June 2017
25th July 2017
25th July 2017
 
3. Jul/Aug/Sept 2017
25th October 2017
25th October 2017
 
4. Oct/Nov/Dec 2017
25th January 2018
25th January 2018
4. Tyre Levy
1. ……/Feb/March 2017
25th April 2017
25th April 2017
 
2. Apr/ May/June 2017
25th July 2017
25th April 2017
 
3. Jul/Aug/Sept 2017
25th October 2017
25th October 2017
 
4. Oct/Nov/Dec 2017
25th January 2018
25th January 2018
 
Note: the first quarter will consist of Feb and March 2017 only due to the implementation of the levy in Feb 2017.
 
 
5. Diamond Export Levy
Six (6) monthly submissions
a)      Natural Persons
i)                    1 March – 31 August
ii)                   1 September – 28/29 February
b)      Other
i)                    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).

 

 
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2017 FOR AD VALOREM
CALENDAR QUARTER
ACCOUNT SUBMISSION DATE
ACCOUNT PAYMENT DATE
1 January 2017 – 31 March 2017
25 April 2017
25 April 2017
1 April 2017 – 30 June 2017
25 July 2017
25 July 2017
1 July 2017 – 30 September 2017
25 October 2017
25 October 2017
1 October 2017 – 31 December 2017
25 January 2018
25 January 2018