PERIOD

INDIVIDUALS

End of each month

March 31

Submission of Income Tax Return for the year 2018 of individuals preparing audited financial statements (T.D.1)

June 30

Payment of final tax for year 2019 through self-assessment, for employees.

Payment of final tax for year 2019 through self-assessment, for self- employed persons not preparing audited financial statements (T.D.158 SE)

Payment of defence tax and GHS on rents received from physical persons for the first six months of year 2020 (T.D. 601)

Payment of defence tax and GHS on interest/dividends/rents received from abroad for the first six months of year 2020 not deducted at source (T.D. 601)

July 31

Submission of Employer’s’ Return (T.D.7) together with details of all employees for year 2019

Submission of Employees’ Income Tax Returns for year 2019 (T.D.1) ***

Submission of provisional tax return and payment of the first installment of provisional tax for year 2020 (T.D.5)

August 1

Payment of final tax for year 2019 through self-assessment of individuals preparing audited financial statements (T.D.158 SE)

September 30

Submission of Self-Employed Persons’ Income Tax Returns for year 2019 (T.D.1 SE) provided they do not prepare audited financial statements (gross income < €70,000) ***

December 31

Revision of Provisional Tax Assessment for year 2020, if necessary (T.D. 5)

Payment of the second installment of provisional tax for year 2020 (T.D. 5)

Payment of defence tax and GHS on rents received from physical persons for the last six months of year 2020 (T.D. 601)

Payment of defence tax and GHS on interest/rents received from abroad for the last six months of year 2020 not deducted at source (T.D. 601)