Tax Payments & Returns due dates – December 2020

Tax payments & Returns due dates and tax types & payment period codes for the month of December 2020 are as follows:

DECEMBER 15TH

Advance Personal Income Tax (APIT) for the month of November 2020 is due on December 15, 2020 – Individual who has already given the consent to the employer (company) to deduct Advance Personal Income Tax (APIT) on employment income.

  • Tax Type: 03
  • Period Code: 20110

WHT / AIT on Interest for the month of November 2020 is due on December 15, 2020.

  • Tax Type: 43
  • Period Code: 20110

WHT / AIT on Other payments for the month of November 2020 is due on December 15, 2020.

  • Tax Type: 44
  • Period Code: 20110

DECEMBER 20TH

Value Added Tax (VAT) payment for the month of November 2020 is due on December 18, 2020 (Since December 19 & 20 fall on holidays). However, online payment can be made until December 20, 2020.

  • Tax Type: 70
  • Period Code: 20420

VAT on Financial Services payment for the month of November 2020 is due on December 18, 2020 (Since December 19 & 20 fall on holidays). However, online payment can be made until December 20, 2020.

  • Tax Type: 75
  • Period Code: 20110

DECEMBER 31ST

Value Added Tax (VAT) Return (those who submitting VAT Return monthly) for the month ended 30 November 2020 is due on December 31, 2020.

IRD Instruction on Online Payment (Fund Transfers): PN/PMT/2020-1 & PN/PMT/2020-3

Share this:

Leave a Reply

Your email address will not be published. Required fields are marked *