End of each month
• PAYE deducted from employees’ salaries for the previous month
• Defence contribution deducted from dividends, interest or rent paid in the previous month
31 January
• Submission and payment of special contribution for defence on deemed dividend distribution for the tax year 2011
31 March
• Electronic submission of 2012 income tax returns for individuals and companies preparing audited accounts
30 April
• Submission of personal tax returns for year 2013 by salaried individuals ( 31 July for electronic submission)
30 June
• Submission of personal tax return for year 2013 by individuals who do not prepare audited accounts ( 30 September for electronic submission)
• Payment of tax balance for 2013 through self assessment by individuals who do not prepare audited accounts
• Payment of special contribution for defence in relation to rents for the first half of 2014.
31 July
• Electronic submission of employers’ return for 2013
• Submission of provisional tax assessment for 2014 and payment of the first instalment
• Electronic submission personal tax returns for year 2013 by salaried individuals
1 August
• Payment of 2013 tax balance through self assessment by individuals and companies preparing audited accounts.
30 September
• Payment of immovable property tax for 2014
• Electronic submission of personal tax return for year 2013 by individuals who do not prepare audited accounts
31 December
• Payment of the second instalment of 2014 provisional tax
• Payment of special contribution for defence in relation to rents for the second half of 2014
• Payment of special contribution for defence on interest income that was no deducted at source.
