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Income tax Dates

  • MAR 31
    Final date for ratio option provisional tax applications.
  • APR 7
    End-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 7
    Provisional 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.

GST and koha