Practice Notes and Guidelines
PRACTICE NOTES
Practice notes are developed using the applicable legislations and are meant to assist with simplifying the application of the law. They do not replace the legislation but purely provide means for better understanding the principles of the law.
Practice Note-VAT Reverse Charge Instrument - Forestry Industry
Public Notice_AfCFTA Implementation
PUBLIC NOTICE TO TAXPAYERS-Reconciliations
Notice to furnish returns_2020
Guide - Taxable Value on Imported Goods with VAT on Invoice.pdf
ERS-Minstry of Finance Guidelines to Taxpayers- COVID-19
Guideline on the application of de minimus rule
Practice note on Voluntary disclosure
VAT reverse charge for Sugar Cane Growers
Practice Note on the Recovery of Tax in cases of Default
Practice Note on the Advance Payment of VAT
Practice Note Withholding Tax on Interest Payable to all Resident Person
Practice Note Defination and Interpretation of Proper books of Accounts
Appointment of Public Officers
Guideline of initial allowance
Guideline on deductible bad debts
Guideline on the tax treatment of donations and sponsorships (003)
Guidelines for the Waiver and Abatement of penalties
New guideline on domestic taxes exemptions
Guideline on Donor Funded Projects
DOMESTIC TAXES
Guideline on the Issuance of Tax Compliance
Guideline on Domestic Taxes Exemptions 1
Guide on appointment and liabilities of a public officer
GUIDELINES ON THE RIGHTS-BASED APPROACH TO CHARECTERISING SOFTWARE PAYMENTS
CUSTOMS & EXCISE
Guide for Licensing of Clearing Agents
Guideline on Registration of Exporters for Preferential Treatment Access
Guideline Importation of Motor Vehicles
ERS External Guideline - Disposing Products from Rebated Goods to the Local Market - 2020
View all Customs and Excise Forms
View all VAT Forms
View all Income Tax Forms
Provisional Tax:
1st payment is due no later than 31st December
2nd payment is due no later than 30th June
3rd payment is due on receipt of Notice of Assessment after having submitted Income Tax returns
Remittance of PAYE:
No later than the 7th every month
Publications
Payments
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