Provisional income tax
Companies and individuals must submit their provisional income tax return for the tax year in progress and pay the
first instalment of provisional tax on or before July 31. Before the amendment, the due date was August 1. Provisional
tax is now payable in two equal instalments, no later than July 31 and December 31.

Employers’ returns
Employers must submit their annual return of employees’ pay and deductions in the preceding tax year (Form IR 7)
online. The deadline for submission has been extended from April 30 to July 31.