Excise Duty/Levy payment and submission dates

Excise Payment and Submission Dates for 2023/2024

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR FY 2023/24 FOR AD VALOREM

CALENDAR QUARTER

ACCOUNT SUBMISSION DATE

ACCOUNT PAYMENT DATE

1 January 2023 – 31 March 2023

[Quarter 1 of 2023]

25 April 2023

25 April 2023

1 April 2023 – 30 June 2023

[Quarter 2 of 2023]

25 July 2023

25 July 2023

1 July 2023 – 30 September 2023

[Quarter 3 of 2023]

25 October 2023

25 October 2023

1 October 2023 – 31 December 2023

[Quarter 4 of 2023]

25 January 2024

25 January 2024

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2023 FOR BEER (VM)

  Month

  Opening Date

  Closing Date

Submission Date

50% First Month

50% Second Month

Jan-23

01/01/2023

31/01/2023

27/02/2023

27/02/2023

30/03/2022

Feb-23

01/02/2023

28/02/2023

30/03/2023

30/03/2023

 26/04/2023

Mar-23

01/03/2023

31/03/2023

26/04/2023

26/04/2023

30/05/2023

Apr-23

01/04/2023

30/04/2023

30/05/2023

30/05/2023

29/06/2023

May-23

01/05/2023

31/05/2023

30/06/2023

29/06/2023

27/07/2023

Jun-23

01/06/2023

30/06/2023

27/07/2023

27/07/2023

29/08/2023

Jul-23

01/07/2023

31/07/2023

30/08/2023

30/08/2023

28/09/2023

Aug-23

01/08/2023

31/08/2023

28/09/2023

28/09/2023

30/10/2023

Sep-23

01/09/2023

30/09/2023

30/10/2023

30/10/2023

29/11/2023

Oct-23

01/10/2023

31/10/2023

30/11/2023

29/11/2023

28/12/2023

Nov-23

01/11/2023

30/11/2023

28/12/2023

28/12/2023

29/01/2024

Dec-23

01/12/2023

31/12/2023

30/01/2024

30/01/2024

28/02/2024

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2023 TRADITIONAL AFRICAN BEER AND ALCOHOL POWDERS PRODUCTS (SVM)

Month

Opening Date

Closing Date

Submission Date

Payment Date

Jan-23

01/01/2023

31/01/2023

28/02/2023

28/02/2023

Feb-23

01/02/2023

28/02/2023

28/03/2023

28/03/2023

Mar-23

01/03/2023

31/03/2023

25/04/2023

25/04/2023

Apr-23

01/04/2023

30/04/2023

30/05/2023

30/05/2023

May-23

01/05/2023

31/05/2023

27/06/2023

27/06/2023

Jun-23

01/06/2023

30/06/2023

30/07/2023

30/07/2023

Jul-23

01/07/2023

31/07/2023

29/08/2023

29/08/2023

Aug-23

01/08/2023

31/08/2023

30/09/2023

30/09/2023

Sep-23

01/09/2023

30/09/2023

30/10/2023

30/10/2023

Oct-23

01/10/2023

31/10/202

28/11/2023

28/11/2023

Nov-23

01/11/2023

30/11/2023

30/12/2023

30/12/2023

Dec-23

01/12/2023

31/12/2023

30/01/2024

30/01/2024

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2023

WINE, VERMOUTH, OTHER FERMENTED BEVERAGES 

Month

Closing Date of Accounts

SVM/OS

 

 

Submission Date

SVM/OS

 

 

30/45 days

Payment Date

SOS

 

 

Quarterly

Jan-23

31/01/23

27/02/23

27/02/23

 

Feb-23

28/02/23

30/03/23

30/03/23

28/04/23

Mar-23

31/03/23

26/04/23

26/04/23

 

Apr-23

30/04/23

30/05/23

30/05/23

 

May-23

31/05/23

29/06/23

29/06/23

28/07/23

Jun-23

30/06/23

28/07/23

28/07/23

 

Jul-23

31/07/23

30/08/23

14/09/23

 

Aug-23

31/08/23

29/09/23

13/10/23

30/10/23

Sep-23

30/09/23

30/10/23

14/11/23

 

Oct-23

31/10/23

30/11/23

14/12/23

 

Nov-23

30/11/23

29/12/23

12/01/24

30/01/24

Dec-23

31/12/23

30/01/24

14/02/24

 

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2023

SPIRITS

Month

Closing date

Spirits

 

of Accounts

SOS

VMP

VMS

VMS 

  

Quarterly

30 days

Submission date

110 days

Payment date

130 days

Payment date

   

Submission date

Payment date

 

 

 

Jan-23

31/01/2023

 

27/02/2023

27/02/2023

28/02/2023

19/05/2023

09/06/2023

Feb-23

28/02/2023

28/04/2023

30/03/2023

30/03/2023

30/03/2023

15/06/2023

07/07/2023

Mar-23

31/03/2023

 

26/04/2023

26/04/2023

28/04/2023

19/07/2023

08/08/2023

Apr-23

30/04/2023

 

30/05/2023

30/05/2023

30/05/2023

18/08/2023

07/09/2023

May-23

31/05/2023

28/07/2023

29/06/2023

29/06/2023

30/06/2023

18/09/2023

06/10/2023

Jun-23

30/06/2023

 

28/07/2023

28/07/2023

28/07/2023

18/10/2023

07/11/2023

Jul-23

31/07/2023

 

30/08/2023

30/08/2023

30/08/2023

17/11/2023

08/12/2023

Aug-23

31/08/2023

30/10/2023

28/09/2023

28/09/2023

29/09/2023

19/12/2023

08/01/2024

Sep-23

30/09/2023

 

30/10/2023

30/10/2023

30/10/2023

18/01/2024

07/02/2024

Oct-23

31/10/2023

 

29/11/2023

29/11/2023

30/11/2023

16/02/2024

08/03/2024

Nov-23

30/11/2023

30/01/2024

28/12/2023

28/12/2023

29/12/2023

19/03/2024

08/04/2024

Dec-23

31/12/2023

 

30/01/2024

30/01/2024

30/01/2024

19/04/2024

09/05/2024

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2023 FOR TOBACCO (VM)

 Month

 Opening Date

Closing Date

Submission Date

60 Days Payment

Jan-23

01/01/2023

31/01/2023

28/02/2023

30/03/2023

Feb-23

01/02/2023

28/02/2023

30/03/2023

26/04/2023

Mar-23

01/03/2023

31/03/2023

28/04/2023

30/05/2023

Apr-23

01/04/2023

30/04/2023

30/05/2023

29/06/2023

May-23

01/05/2023

31/05/2023

30/06/2023

27/07/2023

Jun-23

01/06/2023

30/06/2023

28/07/2023

29/08/2023

Jul-23

01/07/2023

31/07/2023

30/08/2023

28/09/2023

Aug-23

01/08/2023

31/08/2023

29/09/2023

30/10/2023

Sep-23

01/09/2023

30/09/202

30/10/2023

29/11/2023

Oct-23

01/10/2023

31/10/2023

30/11/2023

28/12/2023

Nov-23

01/11/2023

30/11/2023

29/12/2023

29/01/2024

Dec-23

01/12/2023

31/12/2023

30/01/2023

28/02/2024

SUBMISSION & PAYMENT DATES OF EXCISE DUTY ACCOUNTS FOR 2023 FOR FUEL

Month

Quarter Ending

Closing 

Date of

Accounts

 

Hydrocarbon Fuels

Bio Diesel

VM

SOS

VM

SOS

Submission and Payment Date

Quarterly

Submission and Payment Date

Quarterly

Jan-23

Dec-22

31/01/2023

27/02/2023

30/01/2023

24/02/2023

30/01/2023

Feb-23

 

28/02/2023

30/03/2023

 

24/03/2023

 

Mar-23

Mar-23

31/03/2023

26/04/2023

28/04/2023

25/04/2023

28/04/2023

Apr-23

 

30/04/2023

30/05/2023

 

25/05/2023

 

May-23

 

31/05/2023

29/06/2023

 

23/06/2022

 

Jun-23

Jun-23

30/06/2023

28/07/2023

28/07/2023

25/07/2023

28/07/2023

Jul-23

 

31/07/2023

30/08/2023

 

25/08/2023

 

Aug-23

 

31/08/2023

28/09/2023

 

22/09/2023

 

Sep-23

Sep-23

30/09/2023

30/10/2023

30/10/2023

25/10/2023

30/10/2023

Oct-23

 

31/10/2023

29/11/2023

 

24/11/2023

 

Nov-23

 

30/11/2023

28/12/2023

 

22/12/2023

 

Dec-23

Dec-23

31/12/2023

30/01/2024

30/01/2024

25/01/2024

30/01/2024

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2023 FOR ENVIRONMENTAL LEVY PRODUCTS

Levy product

Accounting period

Submission date

Payment date

1.     Air Passenger Tax

1 – 31 January 2023

21 February 2023

21 February 2023

 

1 – 28 February 2023

20 March 2023

20 March 2023

 

1 – 31 March 2023

21 April 2023

21 April 2023

 

1 – 30 April 2023

19 May 2023

19 May 2023

 

1 – 31 May 2023

21 June 2023

21 June 2023

 

1 – 30 June 2023

21 July 2023

21 July 2023

 

1 – 31 July 2023

21 August 2023

21 August 2023

 

1 – 31 August 2023

21 September 2023

21 September 2023

 

1 – 30 September 2023

20 October 2023

20 October 2023

 

1 – 31 October 2023

21 November 2023

21 November 2023

 

1 – 30 November 2023

21 December 2023

21 December 2023

 

1 – 31 December 2023

19 January 2024

19 January 2024

 

   

2.     Carbon Emissions

1 Jan 2023 – 31 Mar 2023

25 April 2023

25 April 2023

 

1 Apr 2023 – 30 June 2023

25 July 2023

25 July 2023

 

1 Jul 2023 – 30 Sept 2023

25 October 2023

25 October 2023

 

1 Oct 2023 – 31 Dec 2023

25 January 2024

25 January 2024

    

3.     Carbon Tax

1 Jan 2022 – 31 Dec 2022

28 July 2023

28 July 2023

    

4.     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).

 

   

5.     Electricity

1 Dec 2022 – 31 Dec 2022

30 January 2023

30 January 2023

 

1 Jan 2023 – 31 Jan 2023

27 February 2023

27 February 2023

 

1 Feb 2023 – 28 Feb 2023

30 March 2023

30 March 2023

 

1 Mar 2023 – 31 Mar 2023

26 April 2023

26 April 2023

 

1 Apr 2023 – 30 Apr 2023

30 May 2023

30 May 2023

 

1 May 2023 – 31 May 2023

29 June 2023

29 June 2023

 

1 Jun 2023 – 30 Jun 2023

28 July 2023

28 July 2023

 

1 Jul 2023 – 31 Jul 2023

30 August 2023

30 August 2023

 

1 Aug 2023 – 31 Aug 2023

28 September 2023

28 September 2023

 

1 Sept 2023 – 30 Sept 2023

30 October 2023

30 October 2023

 

1 Oct 2023 – 31 Oct 2023

29 November 2023

29 November 2023

 

1 Nov 2023 – 30 Nov 2023

28 December 2023

28 December 2023

 

1 Dec 2023 – 31 Dec 2023

30 January 2024

30 January 2024

    

6.     Plastic bags

1 Dec 2022 – 28 Feb 2023

30 March 2023

30 March 2023

 

1 March 2023 – 31 May 2023

29 June 2023

29 June 2023

 

1 June 2023- 31 Aug 2023

28 September 2023

28 September 2023

 

1 Sept 2023 – 30 Nov 2023

28 December 2023

28 December 2023

7.     Sugary Beverage

1 Jan 2023 – 31 Jan 2023

27 February 2023

27 February 2023

 

1 Feb 2023 – 28 Feb 2023

30 March 2023

30 March 2023

 

1 Mar 2023 – 31 Mar 2023

26 April 2023

26 April 2023

 

1 Apr 2023 – 30 Apr 2023

30 May 2023

30 May 2023

 

1 May 2023 – 31 May 2023

29 June 2023

29 June 2023

 

1 Jun 2023 – 30 Jun 2023

28 July 2023

28 July 2023

 

1 Jul 2023 – 31 Jul 2023

30 August 2023

30 August 2023

 

1 Aug 2023 – 31 Aug 2023

28 September 2023

28 September 2023

 

1 Sept 2023 – 30 Sept 2023

30 October 2023

30 October 2023

 

1 Oct 2023 – 31 Oct 2023

29 November 2023

29 November 2023

 

1 Nov 2023 – 30 Nov 2023

28 December 2023

28 December 2023

 

1 Dec 2023 – 31 Dec 2023

30 January 2024

30 January 2024

    

8.     Tyres

1 Jan 2023 – 31 Mar 2023

25 April 2023

25 April 2023

 

1 Apr 2023 – 30 June 2023

25 July 2023

25 July 2023

 

1 Jul 2023 – 30 Sept 2023

25 October 2023

25 October 2023

 

1 Oct 2023 – 31 Dec 2023

25 January 2024

25 January 2024

Table of Contents

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