Excise Payment and Submission Dates for 2023/2024
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR FY 2023/24 FOR AD VALOREM | ||
CALENDAR QUARTER | ACCOUNT SUBMISSION DATE | ACCOUNT PAYMENT DATE |
1 January 2023 – 31 March 2023 [Quarter 1 of 2023] | 25 April 2023 | 25 April 2023 |
1 April 2023 – 30 June 2023 [Quarter 2 of 2023] | 25 July 2023 | 25 July 2023 |
1 July 2023 – 30 September 2023 [Quarter 3 of 2023] | 25 October 2023 | 25 October 2023 |
1 October 2023 – 31 December 2023 [Quarter 4 of 2023] | 25 January 2024 | 25 January 2024 |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2023 FOR BEER (VM) | |||||
Month | Opening Date | Closing Date | Submission Date | 50% First Month | 50% Second Month |
Jan-23 | 01/01/2023 | 31/01/2023 | 27/02/2023 | 27/02/2023 | 30/03/2022 |
Feb-23 | 01/02/2023 | 28/02/2023 | 30/03/2023 | 30/03/2023 | 26/04/2023 |
Mar-23 | 01/03/2023 | 31/03/2023 | 26/04/2023 | 26/04/2023 | 30/05/2023 |
Apr-23 | 01/04/2023 | 30/04/2023 | 30/05/2023 | 30/05/2023 | 29/06/2023 |
May-23 | 01/05/2023 | 31/05/2023 | 30/06/2023 | 29/06/2023 | 27/07/2023 |
Jun-23 | 01/06/2023 | 30/06/2023 | 27/07/2023 | 27/07/2023 | 29/08/2023 |
Jul-23 | 01/07/2023 | 31/07/2023 | 30/08/2023 | 30/08/2023 | 28/09/2023 |
Aug-23 | 01/08/2023 | 31/08/2023 | 28/09/2023 | 28/09/2023 | 30/10/2023 |
Sep-23 | 01/09/2023 | 30/09/2023 | 30/10/2023 | 30/10/2023 | 29/11/2023 |
Oct-23 | 01/10/2023 | 31/10/2023 | 30/11/2023 | 29/11/2023 | 28/12/2023 |
Nov-23 | 01/11/2023 | 30/11/2023 | 28/12/2023 | 28/12/2023 | 29/01/2024 |
Dec-23 | 01/12/2023 | 31/12/2023 | 30/01/2024 | 30/01/2024 | 28/02/2024 |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2023 TRADITIONAL AFRICAN BEER AND ALCOHOL POWDERS PRODUCTS (SVM) | ||||
Month | Opening Date | Closing Date | Submission Date | Payment Date |
Jan-23 | 01/01/2023 | 31/01/2023 | 28/02/2023 | 28/02/2023 |
Feb-23 | 01/02/2023 | 28/02/2023 | 28/03/2023 | 28/03/2023 |
Mar-23 | 01/03/2023 | 31/03/2023 | 25/04/2023 | 25/04/2023 |
Apr-23 | 01/04/2023 | 30/04/2023 | 30/05/2023 | 30/05/2023 |
May-23 | 01/05/2023 | 31/05/2023 | 27/06/2023 | 27/06/2023 |
Jun-23 | 01/06/2023 | 30/06/2023 | 30/07/2023 | 30/07/2023 |
Jul-23 | 01/07/2023 | 31/07/2023 | 29/08/2023 | 29/08/2023 |
Aug-23 | 01/08/2023 | 31/08/2023 | 30/09/2023 | 30/09/2023 |
Sep-23 | 01/09/2023 | 30/09/2023 | 30/10/2023 | 30/10/2023 |
Oct-23 | 01/10/2023 | 31/10/202 | 28/11/2023 | 28/11/2023 |
Nov-23 | 01/11/2023 | 30/11/2023 | 30/12/2023 | 30/12/2023 |
Dec-23 | 01/12/2023 | 31/12/2023 | 30/01/2024 | 30/01/2024 |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2023 WINE, VERMOUTH, OTHER FERMENTED BEVERAGES | ||||
Month | Closing Date of Accounts | SVM/OS
Submission Date | SVM/OS
30/45 days Payment Date | SOS
Quarterly |
Jan-23 | 31/01/23 | 27/02/23 | 27/02/23 | |
Feb-23 | 28/02/23 | 30/03/23 | 30/03/23 | 28/04/23 |
Mar-23 | 31/03/23 | 26/04/23 | 26/04/23 | |
Apr-23 | 30/04/23 | 30/05/23 | 30/05/23 | |
May-23 | 31/05/23 | 29/06/23 | 29/06/23 | 28/07/23 |
Jun-23 | 30/06/23 | 28/07/23 | 28/07/23 | |
Jul-23 | 31/07/23 | 30/08/23 | 14/09/23 | |
Aug-23 | 31/08/23 | 29/09/23 | 13/10/23 | 30/10/23 |
Sep-23 | 30/09/23 | 30/10/23 | 14/11/23 | |
Oct-23 | 31/10/23 | 30/11/23 | 15/12/23 | |
Nov-23 | 30/11/23 | 29/12/23 | 12/01/24 | 30/01/24 |
Dec-23 | 31/12/23 | 30/01/24 | 14/02/24 | |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2023 SPIRITS | |||||||
Month | Closing date | Spirits | |||||
of Accounts | SOS | VMP | VMS | VMS | |||
Quarterly | 30 days | Submission date | 110 days Payment date | 130 days Payment date | |||
Submission date | Payment date |
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Jan-23 | 31/01/2023 | 27/02/2023 | 27/02/2023 | 28/02/2023 | 19/05/2023 | 09/06/2023 | |
Feb-23 | 28/02/2023 | 28/04/2023 | 30/03/2023 | 30/03/2023 | 30/03/2023 | 15/06/2023 | 07/07/2023 |
Mar-23 | 31/03/2023 | 26/04/2023 | 26/04/2023 | 28/04/2023 | 19/07/2023 | 08/08/2023 | |
Apr-23 | 30/04/2023 | 30/05/2023 | 30/05/2023 | 30/05/2023 | 18/08/2023 | 07/09/2023 | |
May-23 | 31/05/2023 | 28/07/2023 | 29/06/2023 | 29/06/2023 | 30/06/2023 | 18/09/2023 | 06/10/2023 |
Jun-23 | 30/06/2023 | 28/07/2023 | 28/07/2023 | 28/07/2023 | 18/10/2023 | 07/11/2023 | |
Jul-23 | 31/07/2023 | 30/08/2023 | 30/08/2023 | 30/08/2023 | 17/11/2023 | 08/12/2023 | |
Aug-23 | 31/08/2023 | 30/10/2023 | 28/09/2023 | 28/09/2023 | 29/09/2023 | 19/12/2023 | 08/01/2024 |
Sep-23 | 30/09/2023 | 30/10/2023 | 30/10/2023 | 30/10/2023 | 18/01/2024 | 07/02/2024 | |
Oct-23 | 31/10/2023 | 29/11/2023 | 29/11/2023 | 30/11/2023 | 16/02/2024 | 08/03/2024 | |
Nov-23 | 30/11/2023 | 30/01/2024 | 28/12/2023 | 28/12/2023 | 29/12/2023 | 19/03/2024 | 08/04/2024 |
Dec-23 | 31/12/2023 | 30/01/2024 | 30/01/2024 | 30/01/2024 | 19/04/2024 | 09/05/2024 | |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2023 FOR TOBACCO (VM) | ||||
Month | Opening Date | Closing Date | Submission Date | 60 Days Payment |
Jan-23 | 01/01/2023 | 31/01/2023 | 28/02/2023 | 30/03/2023 |
Feb-23 | 01/02/2023 | 28/02/2023 | 30/03/2023 | 26/04/2023 |
Mar-23 | 01/03/2023 | 31/03/2023 | 28/04/2023 | 30/05/2023 |
Apr-23 | 01/04/2023 | 30/04/2023 | 30/05/2023 | 29/06/2023 |
May-23 | 01/05/2023 | 31/05/2023 | 30/06/2023 | 27/07/2023 |
Jun-23 | 01/06/2023 | 30/06/2023 | 28/07/2023 | 29/08/2023 |
Jul-23 | 01/07/2023 | 31/07/2023 | 30/08/2023 | 28/09/2023 |
Aug-23 | 01/08/2023 | 31/08/2023 | 29/09/2023 | 30/10/2023 |
Sep-23 | 01/09/2023 | 30/09/202 | 30/10/2023 | 29/11/2023 |
Oct-23 | 01/10/2023 | 31/10/2023 | 30/11/2023 | 28/12/2023 |
Nov-23 | 01/11/2023 | 30/11/2023 | 29/12/2023 | 29/01/2024 |
Dec-23 | 01/12/2023 | 31/12/2023 | 30/01/2023 | 28/02/2024 |
SUBMISSION & PAYMENT DATES OF EXCISE DUTY ACCOUNTS FOR 2023 FOR FUEL | ||||||
Month | Quarter Ending | Closing Date of Accounts
| Hydrocarbon Fuels | Bio Diesel | ||
VM | SOS | VM | SOS | |||
Submission and Payment Date | Quarterly | Submission and Payment Date | Quarterly | |||
Jan-23 | Dec-22 | 31/01/2023 | 27/02/2023 | 30/01/2023 | 24/02/2023 | 30/01/2023 |
Feb-23 | 28/02/2023 | 30/03/2023 | 24/03/2023 | |||
Mar-23 | Mar-23 | 31/03/2023 | 26/04/2023 | 28/04/2023 | 25/04/2023 | 28/04/2023 |
Apr-23 | 30/04/2023 | 30/05/2023 | 25/05/2023 | |||
May-23 | 31/05/2023 | 29/06/2023 | 23/06/2022 | |||
Jun-23 | Jun-23 | 30/06/2023 | 28/07/2023 | 28/07/2023 | 25/07/2023 | 28/07/2023 |
Jul-23 | 31/07/2023 | 30/08/2023 | 25/08/2023 | |||
Aug-23 | 31/08/2023 | 28/09/2023 | 22/09/2023 | |||
Sep-23 | Sep-23 | 30/09/2023 | 30/10/2023 | 30/10/2023 | 25/10/2023 | 30/10/2023 |
Oct-23 | 31/10/2023 | 29/11/2023 | 24/11/2023 | |||
Nov-23 | 30/11/2023 | 28/12/2023 | 22/12/2023 | |||
Dec-23 | Dec-23 | 31/12/2023 | 30/01/2024 | 30/01/2024 | 25/01/2024 | 30/01/2024 |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2023 FOR ENVIRONMENTAL LEVY PRODUCTS | |||
Levy product | Accounting period | Submission date | Payment date |
1. Air Passenger Tax | 1 – 31 January 2023 | 21 February 2023 | 21 February 2023 |
| 1 – 28 February 2023 | 20 March 2023 | 20 March 2023 |
| 1 – 31 March 2023 | 21 April 2023 | 21 April 2023 |
| 1 – 30 April 2023 | 19 May 2023 | 19 May 2023 |
| 1 – 31 May 2023 | 21 June 2023 | 21 June 2023 |
| 1 – 30 June 2023 | 21 July 2023 | 21 July 2023 |
| 1 – 31 July 2023 | 21 August 2023 | 21 August 2023 |
| 1 – 31 August 2023 | 21 September 2023 | 21 September 2023 |
| 1 – 30 September 2023 | 20 October 2023 | 20 October 2023 |
| 1 – 31 October 2023 | 21 November 2023 | 21 November 2023 |
| 1 – 30 November 2023 | 21 December 2023 | 21 December 2023 |
| 1 – 31 December 2023 | 19 January 2024 | 19 January 2024 |
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2. Carbon Emissions | 1 Jan 2023 – 31 Mar 2023 | 25 April 2023 | 25 April 2023 |
1 Apr 2023 – 30 June 2023 | 25 July 2023 | 25 July 2023 | |
1 Jul 2023 – 30 Sept 2023 | 25 October 2023 | 25 October 2023 | |
1 Oct 2023 – 31 Dec 2023 | 25 January 2024 | 25 January 2024 | |
3. Carbon Tax | 1 Jan 2022 – 31 Dec 2022 | 28 July 2023 | 28 July 2023 |
4. Diamond Export Levy | Six (6) monthly submissions Natural Person 1 March – 31 August 1 September – 28 / 29 February Other Period determined individually by each client’s financial year start and declared upon registration. | Within 30 days after closing of account (i.e. declared “To Date”) but not later than the pen-ultimate official working day of the month subsequent to the month following the month of such declared “To Date”. | 100% payment within thirty (30) days after declared “To Date” but not later than the pen-ultimate official working day of the month following the month of such declared “To Date” (same day as account submission). |
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5. Electricity | 1 Dec 2022 – 31 Dec 2022 | 30 January 2023 | 30 January 2023 |
1 Jan 2023 – 31 Jan 2023 | 27 February 2023 | 27 February 2023 | |
1 Feb 2023 – 28 Feb 2023 | 30 March 2023 | 30 March 2023 | |
1 Mar 2023 – 31 Mar 2023 | 26 April 2023 | 26 April 2023 | |
1 Apr 2023 – 30 Apr 2023 | 30 May 2023 | 30 May 2023 | |
1 May 2023 – 31 May 2023 | 29 June 2023 | 29 June 2023 | |
1 Jun 2023 – 30 Jun 2023 | 28 July 2023 | 28 July 2023 | |
1 Jul 2023 – 31 Jul 2023 | 30 August 2023 | 30 August 2023 | |
1 Aug 2023 – 31 Aug 2023 | 28 September 2023 | 28 September 2023 | |
1 Sept 2023 – 30 Sept 2023 | 30 October 2023 | 30 October 2023 | |
1 Oct 2023 – 31 Oct 2023 | 29 November 2023 | 29 November 2023 | |
1 Nov 2023 – 30 Nov 2023 | 28 December 2023 | 28 December 2023 | |
1 Dec 2023 – 31 Dec 2023 | 30 January 2024 | 30 January 2024 | |
6. Plastic bags | 1 Dec 2022 – 28 Feb 2023 | 30 March 2023 | 30 March 2023 |
1 March 2023 – 31 May 2023 | 29 June 2023 | 29 June 2023 | |
1 June 2023- 31 Aug 2023 | 28 September 2023 | 28 September 2023 | |
1 Sept 2023 – 30 Nov 2023 | 28 December 2023 | 28 December 2023 | |
7. Sugary Beverage | 1 Jan 2023 – 31 Jan 2023 | 27 February 2023 | 27 February 2023 |
1 Feb 2023 – 28 Feb 2023 | 30 March 2023 | 30 March 2023 | |
1 Mar 2023 – 31 Mar 2023 | 26 April 2023 | 26 April 2023 | |
1 Apr 2023 – 30 Apr 2023 | 30 May 2023 | 30 May 2023 | |
1 May 2023 – 31 May 2023 | 29 June 2023 | 29 June 2023 | |
1 Jun 2023 – 30 Jun 2023 | 28 July 2023 | 28 July 2023 | |
1 Jul 2023 – 31 Jul 2023 | 30 August 2023 | 30 August 2023 | |
1 Aug 2023 – 31 Aug 2023 | 28 September 2023 | 28 September 2023 | |
1 Sept 2023 – 30 Sept 2023 | 30 October 2023 | 30 October 2023 | |
1 Oct 2023 – 31 Oct 2023 | 29 November 2023 | 29 November 2023 | |
1 Nov 2023 – 30 Nov 2023 | 28 December 2023 | 28 December 2023 | |
1 Dec 2023 – 31 Dec 2023 | 30 January 2024 | 30 January 2024 | |
8. Tyres | 1 Jan 2023 – 31 Mar 2023 | 25 April 2023 | 25 April 2023 |
1 Apr 2023 – 30 June 2023 | 25 July 2023 | 25 July 2023 | |
1 Jul 2023 – 30 Sept 2023 | 25 October 2023 | 25 October 2023 | |
1 Oct 2023 – 31 Dec 2023 | 25 January 2024 | 25 January 2024 | |
