Excise Payment and Submission Dates for 2022
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2022 FOR AD VALOREM | ||
CALENDAR QUARTER | ACCOUNT SUBMISSION DATE | ACCOUNT PAYMENT DATE |
1 January 2022 – 31 March 2022 [Quarter 1 of 2022] | 25 April 2022 | 25 April 2022 |
1 April 2022 – 30 June 2022 [Quarter 2 of 2022] | 25 July 2022 | 25 July 2022 |
1 July 2022 – 30 September 2022 [Quarter 3 of 2022] | 25 October 2022 | 25 October 2022 |
1 October 2022 – 31 December 2022 [Quarter 4 of 2022] | 25 January 2023 | 25 January 2023 |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2022 FOR BEER | |||||
Month | Accounting From | Accounting To | Beer | ||
| VM | ||||
| Submission | 50% | 50% | ||
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| Date | First | Second | |
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| Month | Month | |
Jan-22 | 01/01/2022 | 31/01/2022 | 28/02/2022 | 25/02/2022 | 30/03/2022 |
Feb-22 | 01/02/2022 | 28/02/2022 | 30/03/2022 | 30/03/2022 | |
Mar-22 | 01/03/2022 | 31/03/2022 | 29/04/2022 | 28/04/2022 | 30/05/2022 |
Apr-22 | 01/04/2022 | 30/04/2022 | 30/05/2022 | 30/05/2022 | 29/06/2022 |
May-22 | 01/05/2022 | 31/05/2022 | 30/06/2022 | 29/06/2022 | 28/07/2022 |
Jun-22 | 01/06/2022 | 30/06/2022 | 29/07/2022 | 28/07/2022 | 29/08/2022 |
Jul-22 | 01/07/2022 | 31/07/2022 | 30/08/2022 | 30/08/2022 | 29/09/2022 |
Aug-22 | 01/08/2022 | 31/08/2022 | 30/09/2022 | 29/09/2022 | 28/10/2022 |
Sep-22 | 01/09/2022 | 30/09/2022 | 28/10/2022 | 28/10/2022 | 29/11/2022 |
Oct-22 | 01/10/2022 | 31/10/2022 | 30/11/2022 | 29/11/2022 | 29/12/2022 |
Nov-22 | 01/11/2022 | 30/11/2022 | 30/12/2022 | 29/12/2022 | 27/01/2023 |
Dec-22 | 01/12/2022 | 31/12/2022 | 30/01/2023 | 30/01/2023 | 27/02/2023 |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2022 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 | ||
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Jan-22 | Dec-21 | 31/01/2022 | 25/02/2022 | 28/01/2022 | 25/02/2022 | 28/01/2022 |
Feb-22 | 28/02/2022 | 30/03/2022 | 25/03/2022 | |||
Mar-22 | Mar-22 | 31/03/2022 | 28/04/2022 | 29/04/2022 | 25/04/2022 | 29/04/2022 |
Apr-22 | 30/04/2022 | 30/05/2022 | 25/05/2022 | |||
May-22 | 31/05/2022 | 29/06/2022 | 24/06/2022 | |||
Jun-22 | Jun-22 | 30/06/2022 | 28/07/2022 | 29/07/2022 | 25/07/2022 | 29/07/2022 |
Jul-22 | 31/07/2022 | 30/08/2022 | 25/08/2022 | |||
Aug-22 | 31/08/2022 | 29/09/2022 | 23/09/2022 | |||
Sep-22 | Sep-22 | 30/09/2022 | 28/10/2022 | 28/10/2022 | 25/10/2022 | 28/10/2022 |
Oct-22 | 31/10/2022 | 29/11/2022 | 25/11/2022 | |||
Nov-22 | 30/11/2022 | 29/12/2022 | 23/12/2022 | |||
Dec-22 | Dec-22 | 31/12/2022 | 30/01/2023 | 30/01/2023 | 25/01/2023 | 30/01/2023 |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2022 FOR WINE, VERMOUTH & OTHER FERMENTED BEVERAGES | |||||
Month | Closing | SVM / OS | SVM / OS | SOS | |
Date of |
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Accounts |
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| Submission | 30/45 Days | Quarterly | ||
| Date | Payment Date |
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Jan-22 | 31/01/2022 | 25/02/2022 | 25/02/2022 | ||
Feb-22 | 28/02/2022 | 30/03/2022 | 30/03/2022 | 29/04/2022 | |
Mar-22 | 31/03/2022 | 28/04/2022 | 28/04/2022 | ||
Apr-22 | 30/04/2022 | 30/05/2022 | 30/05/2022 | ||
May-22 | 31/05/2022 | 29/06/2022 | 29/06/2022 | 29/07/2022 | |
Jun-22 | 30/06/2022 | 28/07/2022 | 28/07/2022 | ||
Jul-22 | 31/07/2022 | 30/08/2022 | 14/09/2022 | ||
Aug-22 | 31/08/2022 | 30/09/2022 | 14/10/2022 | 28/10/2022 | |
Sep-22 | 30/09/2022 | 28/10/2022 | 14/11/2022 | ||
Oct-22 | 31/10/2022 | 30/11/2022 | 15/12/2022 | ||
Nov-22 | 30/11/2022 | 30/12/2022 | 13/01/2023 | 30/01/2023 | |
Dec-22 | 31/12/2022 | 30/01/2023 | 14/02/2023 | ||
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2022 SPIRITS | |||||||
Month | Closing date | Spirits | |||||
of Accounts | SOS | VMP | VMS | VMS | |||
Quarterly | 30 days | Submission date | 110 days | 130 days | |||
Submission date | Payment date |
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Jan-22 | 31/01/2022 | 25/02/2022 | 25/02/2022 | 28/02/2022 | 20/05/2022 | 10/06/2022 | |
Feb-22 | 28/02/2022 | 29/04/2022 | 30/03/2022 | 30/03/2022 | 30/03/2022 | 17/06/2022 | 08/07/2022 |
Mar-22 | 31/03/2022 | 28/04/2022 | 28/04/2022 | 29/04/2022 | 19/07/2022 | 08/08/2022 | |
Apr-22 | 30/04/2022 | 30/05/2022 | 30/05/2022 | 30/05/2022 | 18/08/2022 | 07/09/2022 | |
May-22 | 31/05/2022 | 29/07/2022 | 29/06/2022 | 29/06/2022 | 30/06/2022 | 16/09/2022 | 07/10/2022 |
Jun-22 | 30/06/2022 | 28/07/2022 | 28/07/2022 | 29/07/2022 | 18/10/2022 | 07/11/2022 | |
Jul-22 | 31/07/2022 | 30/08/2022 | 30/08/2022 | 30/08/2022 | 18/11/2022 | 08/12/2022 | |
Aug-22 | 31/08/2022 | 28/10/2022 | 29/09/2022 | 29/09/2022 | 30/09/2022 | 19/12/2022 | 06/01/2023 |
Sep-22 | 30/09/2022 | 28/10/2022 | 28/10/2022 | 28/10/2022 | 18/01/2023 | 07/02/2023 | |
Oct-22 | 31/10/2022 | 29/11/2022 | 29/11/2022 | 30/11/2022 | 17/02/2023 | 10/03/2023 | |
Nov-22 | 30/11/2022 | 30/01/2023 | 29/12/2022 | 29/12/2022 | 30/12/2022 | 20/03/2023 | 07/04/2023 |
Dec-22 | 31/12/2022 | 30/01/2023 | 30/01/2023 | 30/01/2023 | 20/04/2023 | 10/05/2023 | |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2022 TRADITIONAL AFRICAN BEER | |||||
Month |
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Accounting From | Accounting To | Submission Due Date | Payment Due Date | ||
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Jan-22 | 01/01/2022 | 31/01/2022 | 25/02/2022 | 25/02/2022 | |
Feb-22 | 01/02/2022 | 28/02/2022 | 30/03/2022 | 30/03/2022 | |
Mar-22 | 01/03/2022 | 31/03/2022 | 28/04/2022 | 28/04/2022 | |
Apr-22 | 01/04/2022 | 30/04/2022 | 30/05/2022 | 30/05/2022 | |
May-22 | 01/05/2022 | 31/05/2022 | 29/06/2022 | 29/06/2022 | |
Jun-22 | 01/06/2022 | 30/06/2022 | 28/07/2022 | 28/07/2022 | |
Jul-22 | 01/07/2022 | 31/07/2022 | 30/08/2022 | 30/08/2022 | |
Aug-22 | 01/08/2022 | 31/08/2022 | 29/09/2022 | 29/09/2022 | |
Sep-22 | 01/09/2022 | 30/09/2022 | 28/10/2022 | 28/10/2022 | |
Oct-22 | 01/10/2022 | 31/10/2022 | 29/11/2022 | 29/11/2022 | |
Nov-22 | 01/11/2022 | 30/11/2022 | 29/12/2022 | 29/12/2022 | |
Dec-22 | 01/12/2022 | 31/12/2022 | 30/01/2023 | 30/01/2023 | |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2022 FOR TOBACCO | ||||
Month | Opening Date of Accounts | Closing | Tobacco | |
| Date of | VM | ||
| Accounts | Submission | 60 | |
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| Date | Days | |
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| Payment | |
Jan-22 | 01/01/2022 | 31/01/2022 | 28/02/2022 | 30/03/2022 |
Feb-22 | 01/02/2022 | 28/02/2022 | 30/03/2022 | 28/04/2022 |
Mar-22 | 01/03/2022 | 31/03/2022 | 29/04/2022 | 30/05/2022 |
Apr-22 | 01/04/2022 | 30/04/2022 | 30/05/2022 | 29/06/2022 |
May-22 | 01/05/2022 | 31/05/2022 | 30/06/2022 | 28/07/2022 |
Jun-22 | 01/06/2022 | 30/06/2022 | 29/07/2022 | 29/08/2022 |
Jul-22 | 01/07/2022 | 31/07/2022 | 30/08/2022 | 29/09/2022 |
Aug-22 | 01/08/2022 | 31/08/2022 | 30/09/2022 | 28/10/2022 |
Sep-22 | 01/09/2022 | 30/09/2022 | 28/10/2022 | 29/11/2022 |
Oct-22 | 01/10/2022 | 31/10/2022 | 30/11/2022 | 29/12/2022 |
Nov-22 | 01/11/2022 | 30/11/2022 | 30/12/2022 | 27/01/2023 |
Dec-22 | 01/12/2022 | 31/12/2022 | 30/01/2023 | 27/02/2023 |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2022 FOR ENVIRONMENTAL LEVY PRODUCTS | |||
Levy product | Accounting Period | Submission Date | Payment Date |
1. Air Passenger Tax | 1 – 31 January 2022 | 21 February 2022 | 21 February 2022 |
| 1 – 28 February 2022 | 18 March 2022 | 18 March 2022 |
| 1 – 31 March 2022 | 21 April 2022 | 21 April 2022 |
| 1 – 30 April 2022 | 20 May 2022 | 20 May 2022 |
| 1 – 31 May 2022 | 21 June 2022 | 21 June 2022 |
| 1 – 30 June 2022 | 21 July 2022 | 21 July 2022 |
| 1 – 31 July 2022 | 19 August 2022 | 19 August 2022 |
| 1 – 30 August 2022 | 21 September 2022 | 21 September 2022 |
| 1 – 30 September 2022 | 21 October 2022 | 21 October 2022 |
| 1 – 31 October 2022 | 21 November 2022 | 21 November 2022 |
| 1 – 30 November 2022 | 21 December 2022 | 21 December 2022 |
| 1 – 31 December 2022 | 20 January 2023 | 20 January 2023 |
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2. Carbon Dioxide Emissions | 1 Jan 2022 – 31 Mar 2022 | 25 April 2022 | 25 April 2022 |
| 1 Apr 2022 – 30 June 2022 | 25 July 2022 | 25 July 2022 |
| 1 Jul 2022 – 30 Sept 2022 | 25 October 2022 | 25 October 2022 |
| 1 Oct 2022 – 31 Dec 2022 | 25 January 2023 | 25 January 2023 |
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3.Carbon Tax | 1 Jan 2021 – 31 Dec 2021 | 28 July 2022 | 28 July 2022 |
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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). |
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5.Electricity | 1 – 31 January 2022 | 25 February 2022 | 25 February 2022 |
| 1 – 28 February 2022 | 30 March 2022 | 30 March 2022 |
| 1 – 31 March 2022 | 28 April 2022 | 28 April 2022 |
| 1 – 30 April 2022 | 30 May 2022 | 30 May 2022 |
| 1 – 31 May 2022 | 29 June 2022 | 29 June 2022 |
| 1 – 30 June 2022 | 28 July 2022 | 28 July 2022 |
| 1 – 31 July 2022 | 30 August 2022 | 30 August 2022 |
| 1 – 31 August 2022 | 29 September 2022 | 29 September 2022 |
| 1 – 30 September 2022 | 28 October 2022 | 28 October 2022 |
| 1 – 31 October 2022 | 29 November 2022 | 29 November 2022 |
| 1 – 30 November 2022 | 29 December 2022 | 29 December 2022 |
| 1 – 31 December 2022 | 30 January 2023 | 30 January 2023 |
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6.Plastic Bags | 1 Dec 2021 – 28 Feb 2022 | 30 March 2022 | 30 March 2022 |
| 1 March 2022 – 31 May 2022 | 29 June 2022 | 29 June 2022 |
| 1 June 2022- 31 Aug 2022 | 29 September 2022 | 29 September 2022 |
| 1 Sept 2022 – 30 Nov 2022 | 29 December 2022 | 29 December 2022 |
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7.Sugary Beverages | 1 – 31 January 2022 | 25 February 2022 | 25 February 2022 |
| 1 – 28 February 2022 | 30 March 2022 | 30 March 2022 |
| 1 – 31 March 2022 | 28 April 2022 | 28 April 2022 |
| 1 – 30 April 2022 | 30 May 2022 | 30 May 2022 |
| 1 – 31 May 2022 | 29 June 2022 | 29 June 2022 |
| 1 – 30 June 2022 | 28 July 2022 | 28 July 2022 |
| 1 – 31 July 2022 | 30 August 2022 | 30 August 2022 |
| 1 – 31 August 2022 | 29 September 2022 | 29 September 2022 |
| 1 – 30 September 2022 | 28 October 2022 | 28 October 2022 |
| 1 – 31 October 2022 | 29 November 2022 | 29 November 2022 |
| 1 – 30 November 2022 | 29 December 2022 | 29 December 2022 |
| 1 – 31 December 2022 | 30 January 2023 | 30 January 2023 |
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8.Tyres | 1 Jan 2022 – 31 Mar 2022 | 25 April 2022 | 25 April 2022 |
| 1 Apr 2022 – 30 June 2022 | 25 July 2022 | 25 July 2022 |
| 1 Jul 2022 – 30 Sept 2022 | 25 October 2022 | 25 October 2022 |
| 1 Oct 2022 – 31 Dec 2022 | 25 January 2023 | 25 January 2023 |
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