Income tax Dates
MAR 31Final date for ratio option provisional tax applications.
APR 7End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
MAY 7Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
Generally, payment - koha - is not liable for tax if it's a gift.
Koha given for something in return is not a gift but you may need to pay GST on this type of koha.
It's the same for money, goods or vouchers - koha - given to someone who does work for you. It is not a gift, as you got something in return. You will need to deduct PAYE on koha given this way.
It's best look at each situation on a case by case basis.