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Excise Duty/Levy payment and submission dates for 2021 and 2022

For 2020-2021 tables, click here.

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2021 FOR AD VALOREM

CALENDAR QUARTER

ACCOUNT SUBMISSION DATE

ACCOUNT PAYMENT DATE

1 January 2021 – 31 March 2021

[Quarter 1 of 2021]

23 April 2021

23 April 2021

1 April 2021 – 30 June 2021

[Quarter 2 of 2021]

23 July 2021

23 July 2021

1 July 2021 – 30 September 2021

[Quarter 3 of 2021]

25 October 2021

25 October 2021

1 October 2021 – 31 December 2021

[Quarter 4 of 2021]

25 January 2022

25 January 2022

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2021 FOR BEER

Month

Accounting From

Accounting To

Beer

 

  

VM

 

  

Submission

50%

50%

 

 

 

Date

First

Second

 

 

 

 

Month

Month

Jan-21

01/01/2021

31/01/2021

25/02/2021

25/02/2021

30/03/2021

Feb-21

01/02/2021

28/02/2021

30/03/2021

30/03/2021

 

Mar-21

01/03/2021

31/03/2021

29/04/2021

29/04/2021

28/05/2021

Apr-21

01/04/2021

30/04/2021

28/05/2021

28/05/2021

29/06/2021

May-21

01/05/2021

31/05/2021

29/06/2021

29/06/2021

29/07/2021

Jun-21

01/06/2021

30/06/2021

29/07/2021

29/07/2021

27/08/2021

Jul-21

01/07/2021

31/07/2021

30/08/2021

27/08/2021

29/09/2021

Aug-21

01/08/2021

31/08/2021

30/09/2021

29/09/2021

28/10/2021

Sep-21

01/09/2021

30/09/2021

28/10/2021

28/10/2021

29/11/2021

Oct-21

01/10/2021

31/10/2021

29/11/2021

29/11/2021

30/12/2021

Nov-10

01/11/2021

30/11/2021

30/12/2021

30/12/2021

28/01/2022

Dec-21

01/12/2021

31/12/2021

28/01/2022

28/01/2022

25/02/2022

PAYMENT & SUMBISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2021 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-21

Dec-20

31/01/2021

25/02/2021

29/01/2021

25/02/2021

29/01/2021

Feb-21

 

28/02/2021

30/03/2021

 

25/03/2021

 

Mar-21

Mar-21

31/03/2021

29/04/2021

30/04/2021

23/04/2021

30/04/2021

Apr-21

 

30/04/2021

28/05/2010

 

25/05/2021

 

May-21

 

31/05/2021

29/06/2021

 

25/06/2021

 

Jun-21

Jun-21

30/06/2021

29/07/2021

30/07/2021

23/07/2021

30/07/2021

Jul-21

 

31/07/2021

30/08/2021

 

25/08/2021

 

Aug-21

 

31/08/2021

29/09/2021

 

23/09/2021

 

Sep-21

Sep-21

30/09/2021

28/10/2021

29/10/2021

25/10/2021

29/10/2021

Oct-21

 

31/10/2021

29/11/2021

 

25/11/2021

 

Nov-21

 

30/11/2021

30/12/2021

 

24/12/2021

 

Dec-21

Dec-21

31/12/2021

28/01/2022

28/01/2022

25/01/2022

28/01/2022

 

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2021

  

 

WINE, VERMOUTH, OTHER FERMENTED BEVERAGES AND SPIRITS

  

Month

Closing date

Wine / Vermouth /  OFB

Spirits

 

of Accounts

SVM / OS

SVM / OS

SOS

VMP

VMS

VMS 

  

Submission date

 

30 / 45 days

Quarterly

30 days

Submission date

110 days

130 days

   

 

Payment

 

Submission date

Payment date

 

 

 

Jan-21

31/01/2021

25/02/2021

25/02/2021

 

25/02/2021

25/02/2021

26/02/2021

21/05/2021

10/06/2021

Feb-21

28/02/2021

30/03/2021

30/03/2021

30/04/2021

30/03/2021

30/03/2021

30/03/2021

18/06/2021

08/07/2021

Mar-21

31/03/2021

29/04/2021

29/04/2021

 

29/04/2021

29/04/2021

30/04/2021

19/07/2021

06/08/2021

Apr-21

30/04/2021

28/05/2021

28/05/2021

 

28/05/2021

28/05/2021

28/05/2021

18/08/2021

07/09/2021

May-21

31/05/2021

29/06/2021

29/06/2021

30/07/2021

29/06/2021

29/06/2021

30/06/2021

17/09/2021

08/10/2021

Jun-21

30/06/2021

29/07/2021

29/07/2021

 

29/07/2021

29/07/2021

30/07/2021

18/10/2021

05/11/2021

Jul-21

31/07/2021

30/08/2021

14/09/2021

 

30/08/2021

30/08/2021

30/08/2021

18/11/2021

08/12/2021

Aug-21

31/08/2021

30/09/2021

15/10/2021

29/10/2021

29/09/2021

29/09/2021

30/09/2021

17/12/2021

07/01/2022

Sep-21

30/09/2021

29/10/2021

12/11/2021

 

28/10/2021

28/10/2021

29/10/2021

18/01/2022

07/02/2022

Oct-21

31/10/2021

30/11/2021

15/12/2021

 

29/11/2021

29/11/2021

30/11/2021

18/02/2022

10/03/2022

Nov-21

30/11/2021

30/12/2021

14/01/2022

28/01/2022

30/12/2021

30/12/2021

30/12/2021

18/03/2022

08/04/2022

Dec-21

31/12/2021

28/01/2022

14/02/2022

 

28/01/2022

28/01/2022

28/01/2022

20/04/2022

10/05/2022

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2021

 TRADITIONAL AFRICAN BEER

Month

Accounting From

Accounting To

Submission Due Date

Payment Due Date

Jan-21

01/01/2021

31/01/2021

25/02/2021

25/02/2021

Feb-21

01/02/2021

28/02/2021

30/03/2021

30/03/2021

Mar-21

01/03/2021

31/03/2021

29/04/2021

29/04/2021

Apr-21

01/04/2021

30/04/2021

28/05/2021

28/05/2021

May-21

01/05/2021

31/05/2021

29/06/2021

29/06/2021

Jun-21

01/06/2021

30/06/2021

29/07/2021

29/07/2021

Jul-21

01/07/2021

31/07/2021

30/08/2021

30/08/2021

Aug-21

01/08/2021

31/08/2021

29/09/2021

29/09/2021

Sep-21

01/09/2021

30/09/2021

28/10/2021

28/10/2021

Oct-21

01/10/2021

31/10/2021

29/11/2021

29/11/2021

Nov-21

01/11/2021

30/11/2021

30/12/2021

30/12/2021

Dec-21

01/12/2021

31/12/2021

28/01/2022

28/01/2022

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2021 FOR TOBACCO

Month

Opening Date of Accounts

Closing

Tobacco

 

 

Date of

VM

 

 

Accounts

Submission

60

 

 

 

Date

Days

 

 

 

 

Payment

Jan-21

01/01/2021

31/01/2021

26/02/2021

30/03/2021

Feb-21

01/02/2021

28/02/2021

31/03/2021

29/04/2021

Mar-21

01/03/2021

31/03/2021

30/04/2021

28/05/2021

Apr-21

01/04/2021

30/04/2021

31/05/2021

29/06/2021

May-21

01/05/2021

31/05/2021

30/06/2021

29/07/2021

Jun-21

01/06/2021

30/06/2021

30/07/2021

27/08/2021

Jul-21

01/07/2021

31/07/2021

31/08/2021

29/09/2021

Aug-21

01/08/2021

31/08/2021

30/09/2021

28/10/2021

Sep-21

01/09/2021

30/09/2021

29/10/2021

29/11/2021

Oct-21

01/10/2021

31/10/2021

30/11/2021

30/12/2021

Nov-21

01/11/2021

30/11/2021

31/12/2021

28/01/2022

Dec-21

01/12/2021

31/12/2021

31/01/2022

25/02/2022

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020 FOR ENVIRONMENTAL LEVY PRODUCTS

Levy product

Accounting period

Submission date

Payment date

1.     Carbon Emission

1 Jan 2021 – 31 Mar 2021

23 April 2021

23 April 2021

 

1 Apr 2021 – 30 June 2021

23 July 2021

23 July 2021

 

1 Jul 2021 – 30 Sept 2021

25 October 2021

25 October 2021

 

1 Oct 2021 – 31 Dec 2021

25 January 2022

25 January 2022

    

2.     Carbon Tax

1 Jan 2020 – 31 Dec 2020

29 July 2021

29 July 2021

    

3.     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).

 

   

4.     Electricity

1 Dec 2020 – 31 Dec 2020

28 January 2021

28 January 2021

 

1 Jan 2021 – 31 Jan 2021

25 February 2021

25 February 2021

 

1 Feb 2021 – 29 Feb 2021

30 March 2021

30 March 2021

 

1 Mar 2021 – 31 Mar 2021

29 April 2021

29 April 2021

 

1 Apr 2021 – 30 Apr 2021

28 May 2021

28 May 2021

 

1 May 2021 – 31 May 2021

29 June 2021

29 June 2021

 

1 Jun 2021 – 30 Jun 2021

29 July 2021

29 July 2021

 

1 Jul 2021 – 31 Jul 2021

30 August 2021

30 August 2021

 

1 Aug 2021 – 31 Aug 2021

29 September 2021

29 September 2021

 

1 Sept 2021 – 30 Sept 2021

28 October 2021

28 October 2021

 

1 Oct 2021 – 31 Oct 2021

29 November 2021

29 November 2021

 

1 Nov 2021 – 30 Nov 2021

30 December 2021

30 December 2021

 

1 Dec 2021 – 31 Dec 2021

28 January 2022

28 January 2022

    

5.     Plastic bags

1 Dec 2020 – 28 Feb 2021

30 March 2021

30 March 2021

 

1 March 2021 – 31 May 2021

29 June 2021

29 June 2021

 

1 June 2021- 31 Aug 2021

29 September 2021

29 September 2021

 

1 Sept 2021 – 30 Nov 2021

30 December 2021

30 December 2021

6.     Sugary Beverage

1 Jan 2021 – 31 Jan 2021

25 February 2021

25 February 2021

 

1 Feb 2021 – 29 Feb 2021

30 March 2021

30 March 2021

 

1 Mar 2021 – 31 Mar 2021

29 April 2021

29 April 2021

 

1 Apr 2021 – 30 Apr 2021

28 May 2021

28 May 2021

 

1 May 2021 – 31 May 2021

29 June 2021

29 June 2021

 

1 Jun 2021 – 30 Jun 2021

29 July 2021

29 July 2021

 

1 Jul 2021 – 31 Jul 2021

30 August 2021

30 August 2021

 

1 Aug 2021 – 31 Aug 2021

29 September 2021

29 September 2021

 

1 Sept 2021 – 30 Sept 2021

28 October 2021

28 October 2021

 

1 Oct 2021 – 31 Oct 2021

29 November 2021

29 November 2021

 

1 Nov 2021 – 30 Nov 2021

30 December 2021

30 December 2021

 

1 Dec 2021 – 31 Dec 2021

28 January 2022

28 January 2022

    

7.     Tyres

1 Jan 2021 – 31 Mar 2021

23 April 2021

23 April 2021

 

1 Apr 2021 – 30 June 2021

23 July 2021

23 July 2021

 

1 Jul 2021 – 30 Sept 2021

25 October 2021

25 October 2021

 

1 Oct 2021 – 31 Dec 2021

25 January 2022

25 January 2022

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