Excise Duty/Levy payment and submission dates

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%

 

 

 

Date

First

Second

 

 

 

 

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

 

 

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

 

 

 

Accounts

 

 

 

 

Submission

30/45 Days

Quarterly

 

Date

Payment Date

 

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

 

 

 

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

 

 

 

 

Accounting From

Accounting To

Submission Due Date

Payment Due Date

 

 

 

 

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

 

 

 

Date

Days

 

 

 

 

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

 

 

 

 

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

 

 

 

 

3.Carbon Tax

1 Jan 2021 – 31 Dec 2021

28 July 2022

28 July 2022

 

 

 

 

 

 

 

 

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 – 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

 

 

 

 

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

 

 

 

 

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

 

 

 

 

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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