RRA Important notice concerning the filing and payment of VAT and PAYE for the month of June 2023

In reference made to Commissioner General’s Instructions n0 001/2023 of 11/01/2023 determining modalities of declaration and payment of PAYE and VAT on a quarterly basis, especially in its article 2.

Visions Africa informs Taxpayers about the change of VAT and PAYE filing and payment from the old system to the new system and transition:

Old system:

The deadline for the declaration and payment for each quarter was as follows:

• The first quarter (March, April, and May) must be declared and paid by 15th of June
• The second quarter (June, July, August) must be declared and paid by the 15th of September
• The third quarter (September, October, November) must be declared and paid by the 15th of December
• The fourth quarter (December, January, February) must be declared and paid by the 15th of March

New system:

The deadline for the declaration and payment for each quarter is as follows:

• The first quarter (January, February, March) must be declared and paid not later than 15th of April
• The second quarter (April, May, June) must be declared and paid not later than 15th of July
• The third quarter (July, August, September) must be declared and paid not later than 15th of October
• The fourth quarter (October, November, December) must be declared and paid not later than 15th of January

Transition:

The tax due for the month of June 2023 must be declared and paid by 15th July 2023.

This change aims to facilitate the transition and align with the newly specified quarters outlined in the notice.

For questions or concerns don’t hesitate to contact us via: contact@visionsafrica.com