Excise duty payment and submission dates for 2018 and 2019

  
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2018 FOR TOBACCO
Month

Opening Date of Accounts

Closing  Tobacco
  Date of VM
  Accounts Submission  60
    Date Days 
      Payment
Jan-18 ​01/01/2018 31/01/2018 28/02/2018 28/03/2018
Feb-18 ​01/02/2018 28/02/2018 29/03/2018 26/04/2018
Mar-18 ​01/03/2018 31/03/2018 30/04/2018 30/05/2018
Apr-18 ​01/04/2018 30/04/2018 30/05/2018 28/06/2018
May-18 ​01/05/2018 31/05/2018 29/06/2018 30/07/2018
Jun-18 ​01/06/2018 30/06/2018 30/07/2018 30/08/2018
Jul-18 ​01/07/2018 31/07/2018 30/08/2018 27/09/2018
Aug-18 ​01/08/2018 31/08/2018 28/09/2018 30/10/2018
Sep-18 ​01/09/2018 30/09/2018 30/10/2018 29/11/2018
Oct-18 ​01/10/2018 31/10/2018 30/11/2018 28/12/2018
Nov-18 ​01/11/2018 30/11/2018 28/12/2018 29/01/2019
Dec-18 ​01/12/2018 31/12/2018 30/01/2019 27/02/2019
 
 
PAYMENT & SUMBISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2018 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-18 Dec-17 2018/01/31 2018/02/27 2018/01/30 2018/02/23 2018/01/30
Feb-18   2018/02/28 2018/03/28   2018/03/23  
Mar-18 Mar-18 2018/03/31 2018/04/26 2018/04/26 2018/04/25 2018/04/26
Apr-18   2018/04/30 2018/05/30   2018/05/25  
May-18   2018/05/31 2018/06/28   2018/06/25  
Jun-18 Jun-18 2018/06/30 2018/07/30 2018/07/30 2018/07/25 2018/07/30
Jul-18   2018/07/31 2018/08/30   2018/08/24  
Aug-18   2018/08/31 2018/09/27   2018/09/25  
Sep-18 Sep-18 2018/09/30 2018/10/30 2018/10/30 2018/10/25 2018/10/30
Oct-18   2018/10/31 2018/11/29   2018/11/23  
Nov-18   2018/11/30 2018/12/28   2018/12/24  
Dec-18 Dec-18 2018/12/31 2019/01/30 2019/01/30 2019/01/25 2019/01/30
 
 
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2018 FOR BEER
Month Accounting From Accounting To Beer
  VM
  Submission  50% 50%
    Date First  Second
      Month Month
Jan-18 ​01/01/2018 31/01/2018 27/02/2018 27/02/2018 28/03/2018
Feb-18 ​01/02/2018 28/02/2018 28/03/2018 28/03/2018
Mar-18 ​01/03/2018 31/03/2018 26/04/2018 26/04/2018 30/05/2018
Apr-18 ​01/04/2018 30/04/2018 30/05/2018 30/05/2018 28/06/2018
May-18 ​01/05/2018 31/05/2018 28/06/2018 28/06/2018 30/07/2018
Jun-18 ​01/06/2018 30/06/2018 30/07/2018 30/07/2018 30/08/2018
Jul-18 ​01/07/2018 31/07/2018 30/08/2018 30/08/2018 27/09/2018
Aug-18 ​01/08/2018 31/08/2018 27/09/2018 27/09/2018 30/10/2018
Sep-18 ​01/09/2018 30/09/2018 30/10/2018 30/10/2018 29/11/2018
Oct-18 ​01/10/2018 31/10/2018 29/11/2018 29/11/2018 28/12/2018
Nov-18 ​01/11/2018 30/11/2018 28/12/2018 28/12/2018 29/01/2019
Dec-18 ​01/12/2018 31/12/2018 30/01/2019 30/01/2019 27/02/2019
 
 
 
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2018 
 TRADITIONAL AFRICAN BEER
Month
Accounting From
Accounting To
Submission Due Date
Payment Due Date
Jan-18 ​01/01/2018 ​31/01/2018 ​27/02/2018 ​27/02/2018
​Feb-18 ​01/02/2018 ​28/02/2018 ​28/03/2018 ​28/03/2018
​Mar-18 ​01/03/2018 ​31/03/2018 ​26/04/2018 ​26/04/2018
​Apr-18 ​01/04/2018 ​30/04/2018 ​30/05/2018 ​30/05/2018
​May-18 ​01/05/2018 ​31/05/2018 ​28/06/2018 ​28/06/2018
​Jun-18 ​01/06/2018 30/06/2018​ ​30/07/2018 ​30/07/2018
​Jul-18 ​01/07/2018 ​31/07/2018 30/08/2018 ​30/08/2018
​Aug-18 ​01/08/2018​ ​31/08/2018 ​27/09/2018 ​27/09/2018
​Sep-18 ​01/09/2018 ​30/09/2018 ​30/10/2018 ​30/10/2018
​Oct-18 ​01/10/2018 ​31/10/2018 ​29/11/2018 ​29/11/2018
​Nov-18 ​01/11/2018 30/11/2018​ ​28/12/2018 ​28/12/2018
​Dec-18 ​01/12/2018 ​31/12/2018 30/01/2019 ​30/01/2019
 
 
 
 
                                                                                           PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2018    
                                                                                                 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-18 31/01/2018 27/02/2018 27/02/2018   27/02/2018 28/02/2018 21/05/2018 08/06/2018
Feb-18 28/02/2018 28/03/2018 28/03/2018 30/04/2018 28/03/2018 29/03/2018 18/06/2018 06/07/2018
Mar-18 31/03/2018 26/04/2018 26/04/2018   26/04/2018 30/04/2018 19/07/2018 08/08/2018
Apr-18 30/04/2018 30/05/2018 30/05/2018   30/05/2018 30/05/2018 17/08/2018 07/09/2018
May-18 31/05/2018 28/06/2018 28/06/2018 30/07/2018 28/06/2018 29/06/2018 18/09/2018 08/10/2018
Jun-18 30/06/2018 30/07/2018 30/07/2018   30/07/2018 30/07/2018 18/10/2018 07/11/2018
Jul-18 31/07/2018 30/08/2018 14/09/2018   30/08/2018 30/08/2018 16/11/2018 07/12/2018
Aug-18 31/08/2018 28/09/2018 15/10/2018 30/10/2018 27/09/2018 28/09/2018 19/12/2018 08/01/2019
Sep-18 30/09/2018 30/10/2018 14/11/2018   30/10/2018 30/10/2018 18/01/2019 07/02/2019
Oct-18 31/10/2018 30/11/2018 14/12/2018 29/11/2018 30/11/2018 18/02/2019 08/03/2019
Nov-18 30/11/2018 28/12/2018 14/01/2019 30/01/2019 28/12/2018 28/12/2018 20/03/2019 09/04/2019
Dec-18 31/12/2018 30/01/2019 14/02/2019   30/01/2019 30/01/2019 18/04/2019 10/05/2019
 
 
  
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2018 FOR LEVY PRODUCTS
Levy product
Accounting period
Submission date
Payment date
1. Plastic bag levy
1 Dec 2017 - 28 Feb 2018
28 March 2018
28 March 2018
 
1 March 2018 - 31 May 2018
28 June 2018
28 June 2018
 
1 June 2018- 31 Aug 2018
27 September 2018
27 September 2018
 
1 Sept 2018 - 30 Nov 2018
28  December 2018
28 December 2018
 
 
 
 
2. Electricity levy
1 - 30 Dec 2017
29 January 2018
29 January 2018
​1 - 31 Jan 2018 ​27 February 2018 ​27 February 2018
 
1 - 28 Feb 2018
28 March 2018
28 March 2018
 
1 - 31 Mar 2018
26 April 2018
26 April 2018
 
 1 - 30 Apr 2018
29 May 2018
29  May 2018
 
1 - 31 May 2018
28 June 2018
28 June 2018
 
1 - 30 Jun 2018
27 July 2018
27 July 2018
 
1- 31 Jul 2018
29 August 2018
29 August 2018
 
1 - 31 Aug 2018
27 September 2018
27 September 2018
 
1- 30 Sept 2018
29 October 2018
29 October 2018
 
1 - 31 Oct 2018
29 November 2018
29 November 2018
 
1 - 30 Nov 2018
27 December 2018
27 December 2018
 
1 - 31 Dec 2018
29 January 2019
29  January 2019
 
 
 
 
3. Carbon Emission levy
1 Jan 2018 - 31 Mar 2018
25 April 2018
25 April 2018
 
1 Apr 2018 - 30 June 2018
25  July 2018
25 July 2018
 
1 Jul 2018 - 30 Sept 2018
25 October 2018
25 October 2018
 
1 Oct 2018 - 31 Dec 2018
25 January 2019
25 January 2019
​4. Sugary Beverage ​1 - 30 Apr 2018 ​29 May 2018 ​29 May 2018
​1 - 31 May 2018 ​28 June 2018 ​28 June 2018
​1 - 30 June 2018 ​27 July 2018 ​27 July 2018
​1 - 31 Jul 2018 ​29 August 2018 ​29 August 2018
​1 - 31 Aug 2018 ​27 September 2018 ​27 September 2018
​1 - 30 Sep 2018 ​29 October 2018 ​29 October 2018
​1 - 31 Oct 2018 ​29 November 2018 ​29 November 2018
​1 - 30 Nov 2018 ​27 December 2018 ​27 December 2018
​1- 31 Dec 2018 ​29 January 2018 ​29 January 2019
5. Tyre Levy
1 Jan 2018 - 31 Mar 2018
25 April 2018
25 April 2018
 
1 Apr 2018 - 30 June 2018
25  July 2018
25  July 2018
 
1 Jul 2018 - 30 Sept 2018
25 October 2018
25 October 2018
 
1 Oct 2018 - 31 Dec 2018
25 January 2019
25 January 2019
 
 
 
 
6. 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 2018 FOR AD VALOREM
CALENDAR QUARTER
ACCOUNT SUBMISSION DATE
ACCOUNT PAYMENT DATE
1 January 2018 – 31 March 2018
[Quarter 1 of 2018]
25 April 2018
25 April 2018
1 April 2018 – 30 June 2018
[Quarter 2 of 2018]
25 July 2018
25 July 2018
1 July 2018 – 30 September 2018
[Quarter 3 of 2018]
25 October 2018
25 October 2018
1 October 2017 – 31 December 2018
[Quarter 4 of 2018]
25 January 2019
25 January 2019