01 Dates for payment of provisional tax and terminal tax
Month of Balance Date
02 Provisional Tax
Columns B, D and F:
Taxpayer who pays provisional tax in 3 instalments, uses the standard or estimation option and files GST monthly or twice monthly
Columns A to F:
Taxpayer who uses the GST ratio 6 instalment basis
Columns C and F:
Taxpayer who files GST returns 6 monthly and who pays provisional tax in 2 instalments
03 Terminal Tax
Terminal tax is due on the 7th day of these months.
However, if January is the month of balance date, terminal tax is due on the 15th day of January
Terminal tax is due on the 7th day of these months if taxpayer is listed with a tax agent with a valid filing extension.
However, if January is the month of payment, terminal tax is due on the 15th day of January