Quick View Calendar

Annual

  End of Hoot (twelfth month) of next solar year (Article 88 (1))

  Income tax (Articles 2-5) 

 Variable due dates

  Fixed tax on transport/per­sons that transport passen­gers or goods for business purposes before the renewal of their     vehicle registration (Article 71)


Quarterly

  No later than 15th day of next month after each quarter (Hoot, Jawza, Sambula, Qaws) (Articles 88(5) and 88(6))

  •   Business receipts tax (Article 64)
  • Fixed tax on small business, all occupations (Articles 74-75)

 


Monthly

  No later than 10 days or 15 days after end of month

  Withholding tax on interest, dividends, royalties, prizes, rewards, lotteries, bonuses and service

  charges (Article 46(1)) – 10 days after end of the month in which tax was withheld (Article 46(2))

  Wage withholding tax (Article 58) – 10 days after end of the month in which the tax was withheld (Article

  60)

  Rent withholding tax (Article 59) – 15 days after end of month in which tax was withheld (Article 59).

  Note: This payment is normally monthly but can be bi-monthly, quarterly, etc. depending on payment

  terms of rental agreement

  Fixed tax on exhibitions, cinemas, theatres etc. (Article 73) – 15 days after end of month in which tax

  was withheld (Article 88(10). Note: If shows are not continuous, tax shall be paid after end of each show

  Variable

  Fixed tax on imports (Article 70) – at time of import (Article 70(4))

  Withholding tax on contractors (Article-72) – No later than 10 days after payment has been made to

  contractors

  Current as of: January  2014