Understanding VAT categories and due dates

Value Added Tax registered operators are required to furnish to the Commissioner a VAT 7 return showing tax payable or refundable. It is an obligation of the registered operator to timely submit and pay VAT within the due date.

1.    Value added tax categories

  • “Category A” means the category of registered operators whose tax periods are periods of two months ending on the last day of the months of January, March, May, July, September and November of the calendar year.
  • “Category B” means the category of registered operators whose tax periods are periods of two months ending on the last day of the months of February, April, June, August, October and December of the calendar year.
  • “Category C” means the category of registered operators whose tax periods are periods of one month ending on the last day of each of the twelve months of the calendar year;
  • “Category D” means the category of registered operators who have made written applications for tax periods other than those of Category A, B or C, and whose tax periods end on the last day of such other months as the Commissioner may approve.

2. On filing the VAT returns on the e-filing portal ensure selection of the correct tax period for the return

3. Tax periods and due dates.

VAT CATEGORY

TAX PERIOD

DUE DATE

A

Tax periods of two months ending

on the last day of the months of January, March, May, July, September and November of the calendar year.

Bi-monthly odd

A1- 25TH of February

A2- 25th of April

A3- 25th of  June

A4-25th of August

A5- 25th of October

A6-25th of December

Returns are numbered from 1 to 12 and affixed by the relevant tax year. e.g.  December 2018/January 2019 is 19A1.

B

Tax periods of two months ending

on the last day of the months of February, April, June, August, October and December of the calendar year;

B1- 25th  of March

B2- 25th  of May

B3-25th of July

B4-25th of September

B5- 25th of November

B6-25th of January

Returns are numbered from 1 to 12 and affixed by the relevant tax year. e.g.  January/February 2019 is 19B1.

C

The category of registered operators whose tax periods are periods of one month ending on the last day of each of the twelve months of the calendar year.

Submit by the 25th of the following month.

Returns are numbered from 1 to 12 and affixed by the relevant tax year. e.g.  January 2019 is 1901.

D

The returns are submitted seasonally on the 25th day of the first month commencing after the end of a tax period relating to such registered operators.

As per periods agreed with the Commissioner on registration.

 

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