Revenue Administration in Sub-Saharan Africa - International Tax ...
Revenue Administration in Sub-Saharan Africa - International Tax ...
Revenue Administration in Sub-Saharan Africa - International Tax ...
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
Table 18: PIT fil<strong>in</strong>g, assessment and payment obligations (amounts <strong>in</strong> local currencies)RequireStandardadvance orFrequency ofF<strong>in</strong>al annual PITCountryWho is liable When payablecomputation ofprovisionalpaymentsdue datepaymentsPITAny person earn<strong>in</strong>gBen<strong>in</strong> ×Monthly Monthly Income tax table n.a.an <strong>in</strong>comeBotswanaBurundi ×EthiopiaGhanaKenyaMalawiMauritiusAll employeesearn<strong>in</strong>gemployment<strong>in</strong>come more thanP30,000 per tax yearAny person earn<strong>in</strong>gan <strong>in</strong>comeAny person earn<strong>in</strong>gan <strong>in</strong>come morethan Birr 1,800 peryearAny person earn<strong>in</strong>gbus<strong>in</strong>ess <strong>in</strong>comeAny person earn<strong>in</strong>gan <strong>in</strong>come over andabove that coveredby PAYEAny person earn<strong>in</strong>g<strong>in</strong>comeAny self employedperson15th day follow<strong>in</strong>gend of deductionmonthMonthlyIncome tax tableMonthly Monthly Income tax table n.a.Monthly, if Withheld,15th day follow<strong>in</strong>gpayment effect, if itis bus<strong>in</strong>esstransaction andannuallyQuarterlyOn or before the 20thday of the 4th, 6th,9th, and 12thmonths30th day of thefollow<strong>in</strong>g monthfollow<strong>in</strong>g the end ofa taxpayers'account<strong>in</strong>g quarterThree times dur<strong>in</strong>g a12 month periodMonthlyQuarterlyQuarterlyQuarterlyWith<strong>in</strong> 3 monthsfrom the end ofthe quarterIncome taxgraduated tableBased on apercentage f previousyear’s <strong>in</strong>comeBased on pastperformance orprojected <strong>in</strong>comeBased on 90% ofprojected <strong>in</strong>comeBased on pastperformance upliftedby 10% or currentprojections15th of the monthfollow<strong>in</strong>g the endof the tax year.4 months after theFY30th AprilOn or before June30th of thefollow<strong>in</strong>g yearWith<strong>in</strong> 180 daysafter the end of theaccount<strong>in</strong>g yearWith the <strong>in</strong>cometax return for thefull year68