Tax Calender-2025
3
|
January |
Description |
Tax Type code |
Period code for the statement |
Payment code |
|
1 |
Betting & Gaming Levy Payment – 4ᵗʰ Quarter 2024/2025 |
|
|
24/25 IV |
|
7 |
Betting & Gaming Levy Payment – 15% of Turnover – December 2024 |
|
|
24/25 III |
|
15 |
APIT Payment – December 2024 |
03 |
|
24120 |
|
15 |
WHT/ AIT Payment – December 2024 |
43/44 |
|
24120 |
|
15 |
Stamp Duty Compounded – Payment & Return of 4ᵗʰ Quarter 2024 |
60 |
2440 |
24120 |
|
20 |
VAT on FS Payment – Second Interim Estimate of Calendar Year Taxpayers (VATFS) for 2024/2025 |
75 |
24252 |
24120 |
|
20 |
VAT Payment – December 2024 |
70 |
- |
24430 |
|
20 |
Betting & Gaming Levy Return – 3ʳᵈ Quarter 2024/2025 |
|
24/25 III |
|
| 20 |
VAT on FS Payment – December 2024 |
|
|
24120 |
| 20 |
Social Security Contribution Levy – December 2024 |
32 |
|
24403 |
| 20 |
Social Security Contribution Levy Return – 4th quarter - 2024 |
32 |
|
2440 |
|
31 |
VAT Return - Monthly (December 2024) |
70 |
2443 |
|
|
31 |
VAT Return - Quarterly ( October - December 2024) |
70 |
2440 |
- |
3
|
February
|
Description |
Tax Type code |
Period code for the statement |
Payment code |
|
7 |
Betting & Gaming Levy Payment - 15% of Turnover – January 2025 |
|
|
24/25 IV |
|
15 |
Income Tax – 3ʳᵈ Instalment of Y/A 2024/2025 |
02/05/09 |
|
24253 |
|
15 |
APIT Payment – January 2025 |
03 |
|
25010 |
|
15 |
WHT/ AIT Payment – January 2025 |
43/44 |
|
25010 |
|
20 |
VAT Payment – January 2025 |
70 |
|
25110 |
|
20 |
VAT on FS Payment – January 2025 |
75 |
|
25010 |
|
20 |
Social Security Contribution Levy – January 2025 |
32 |
|
25101 |
|
28 |
VAT Return – Monthly (January 2025) |
70 |
2511 |
|
|
March |
Description |
Tax Type code |
Period code for the statement |
Payment code |
|
7 |
Betting & Gaming Levy Payment - 15% of Turnover – February 2025 |
|
|
24/25 IV |
|
15 |
APIT Payment – February 2025 |
03 |
|
25020 |
|
15 |
WHT/ AIT Payment – February 2025 |
43/44 |
|
25020 |
|
20 |
VAT Payment – February 2025 |
70 |
|
25120 |
|
20 |
VAT on FS Payment – February 2025 |
75 |
|
25020 |
| 20 |
Social Security Contribution Levy – February 2025 |
32 |
|
25102 |
|
31 |
VAT Return – Monthly (February 2025) |
70 |
2512 |
|
|
April |
Description |
Tax Type code |
Period code for the statement |
Payment code |
|
1 |
Betting & Gaming Levy Payment – 1ˢᵗ Quarter 2025/2026 |
|
|
25/26 I |
|
7 |
Betting & Gaming Levy Payment – 15% of Turnover – March 2025 |
|
|
24/25 IV |
|
15 |
APIT Payment – March 2025 |
03 |
|
25030 |
|
15 |
WHT/ AIT Payment – March 2025 |
43/44 |
|
25030 |
|
15 |
Stamp Duty Compounded – Payment & Return – 1ˢᵗ Quarter 2025 |
60 |
2510 |
25030 |
|
20 |
VAT Payment – March 2025 |
70 |
|
25130 |
|
20 |
VAT on FS – 2nd Interim Estimate 2024/2025 (Assessment Year Basis - AY) |
75 |
|
24252 |
|
20 |
VAT on FS Payment – March 2025 |
75 |
|
25030 |
|
20 |
Betting & Gaming Levy Return – 4ᵗʰ Quarter 2024/2025 |
|
|
24/25 IV |
|
20 |
Social Security Contribution Levy - March 2025 |
32 |
|
25103 |
|
20 |
Social Security Contribution Levy Return – 1st Quarter 2025 |
32 |
|
2510 |
|
30 |
VAT Return – Monthly (March 2025) |
|
2513 |
|
|
30 |
VAT Return - Quarterly ( January - March 2025) |
|
2510 |
|
|
30 |
WHT/ AIT Annual Statement – Year of Assessment 2024/2025 |
|
2425 |
- |
|
30 |
APIT Annual Statement of Employers –2024/2025 |
|
2425 |
- |
|
May |
Description |
Tax Type code |
Period code for the statement |
Payment code |
|
7 |
Betting & Gaming Levy Payment – 15% of Turnover – April 2025 |
|
|
25/26 I |
|
15 |
Income Tax – 4ᵗʰ Installment of Y/A 2024/2025 |
02/05/ 09 |
|
24254 |
|
15 |
APIT Payment – April 2025 |
03 |
|
25040 |
|
15 |
WHT/ AIT Payment – April 2025 |
43/44 |
|
25040 |
|
20 |
VAT Payment – April 2025 |
70 |
|
25210 |
|
20 |
VAT on FS Payment – April 2025 |
75 |
|
25040 |
| 20
|
Social Security Contribution Levy – April 2025 |
32 |
|
25201 |
|
31 |
VAT Return – Monthly (April 2025) |
|
2521 |
|
|
June |
Description |
Tax Type code |
Period code for the statement |
Payment code |
|
7 |
Betting & Gaming Levy Payment – 15% of Turnover – May 2025 |
|
|
25/26 I |
|
15 |
APIT Payment – May 2025 |
03 |
|
25050 |
|
15 |
WHT/ AIT Payment – May 2025 |
43/44 |
|
25050 |
|
20 |
VAT Payment – May 2025 |
70 |
|
25220 |
|
20 |
VAT on FS Payment – May 2025 |
75 |
|
25050 |
| 20 |
Social Security Contribution Levy – May 2025 |
32 |
|
25202 |
|
30 |
VAT Return – Monthly (May 2025) |
70 |
2522 |
|
|
30 |
VAT on FS Final Payment – Taxable Period 2024/2025 (Calendar Year Basis) |
|
|
24250 |
|
30 |
VAT on FS Final Return - Calendar Year Basis |
|
2425 |
|
|
July |
Description |
Tax Type code |
Period code for the statement |
Payment code |
|
1 |
Betting & Gaming Levy Payment – 2ⁿᵈ Quarter 2025/2026 |
|
|
25/26 II |
|
7 |
Betting & Gaming Levy Payment – 15% of Turnover – June 2025 |
|
|
25/26 I |
|
15 |
APIT Payment – June 2025 |
03 |
|
25060 |
|
15 |
WHT/ AIT Payment – June 2025 |
43/44 |
|
25060 |
|
15 |
Stamp Duty Compounded – Payment & Return 2nd Quarter 2025 |
60 |
2520 |
25060 |
|
20 |
VAT on FS- First Interim Estimate of Calendar Year need to submit by VAT on FS Taxpayers for 2025/2026 |
75 |
|
25261 |
|
20 |
VAT on FS Payment – June 2025 |
75 |
|
25060 |
|
20 |
VAT Payment - June 2025 |
70 |
|
24230 |
|
20 |
Betting & Gaming Levy Return – 1ˢᵗ Quarter 2025/2026 |
|
|
25/26 I |
|
20 |
Social Security Contribution Levy – June 2025 |
32 |
|
25203 |
|
20 |
Social Security Contribution Levy Return – 2nd Quarter 2025 |
32 |
2520 |
|
|
31 |
VAT Return – Monthly June 2025 |
70 |
2526 |
|
|
31 |
VAT Return –Quarterly ( April - June 2025) |
70 |
2520 |
- |
|
August |
Description |
Tax Type code |
Period code for the statement |
Payment code |
|
7 |
Betting & Gaming Levy Payment – 15% of Turnover – July 2025 |
|
|
25/26 II |
|
15 |
Income Tax – 1ˢᵗ Instalment of Y/A 2025/2026 |
02/05/ 09 |
|
25261 |
|
15 |
Statement of Estimated Tax ( SET) – Y/A 2025/2026 |
02/05/ 09 |
- |
2526 |
|
15 |
APIT Payment – July 2025 |
03 |
|
25070 |
|
15 |
WHT/ AIT Payment – July 2025 |
43/44 |
|
25070 |
|
20 |
VAT Payment – July 2025 |
70 |
|
25310 |
|
20 |
VAT on FS Payment – July 2025 |
75 |
|
25070 |
|
20 |
Social Security Contribution Levy – July 2025 |
32 |
|
25301 |
|
31 |
VAT Return – Monthly (July 2025) |
70 |
2531 |
|
|
September |
Description |
Tax Type code |
Period code for the statement |
Payment code |
|
7 |
Betting & Gaming Levy Payment – 15% of Turnover – August 2025 |
|
|
25/26 II |
|
15 |
APIT Payment – August 2025 |
03 |
|
25080 |
|
15 |
WHT/ AIT Payment – August 2025 |
43/44 |
|
25080 |
|
20 |
VAT Payment - August 2025 |
70 |
|
25320 |
|
20 |
VAT on FS Payment – August 2025 |
75 |
|
25080 |
|
20 |
Social Security Contribution Levy – August 2025 |
32 |
|
25302 |
|
30 |
Income Tax – Final Payment of Y/A 2024/2025 |
02/05/ 09 |
|
24250 |
|
30 |
VAT Return - Monthly (August 2024) |
70 |
2532 |
25320 |
|
30 |
VAT on Financial Services Final Payment – Taxable Period 2024/2025 |
|
|
24250 |
|
30 |
VAT on Financial Services Return– (Assessment Year Taxpayers - April 2024 to March 2025) |
75 |
2425 |
|
4
|
October |
Description |
Tax Type code |
Period code for the statement |
Payment code |
|
1 |
Betting & Gaming Levy Payment – 3ʳᵈ Quarter 2025/2026 |
|
|
25/26 III |
|
15 |
Betting & Gaming Levy Payment – 15% of Turnover – September 2025 |
|
|
25/26 II |
|
15 |
APIT Payment – September 2025 |
03 |
|
25090 |
|
15 |
WHT/ AIT Payment – September 2025 |
43/44 |
|
25090 |
|
15 |
Stamp Duty Compounded – Payment & Return – 3ʳᵈ Quarter 2025 |
60 |
2530 |
25090 |
|
20 |
VAT on FS -First Interim Estimate of Assessment Year need to submit by VAT on FS Taxpayers for 2025/2026 |
75 |
|
25261 |
|
20 |
VAT Payment – September 2025 |
70 |
|
25330 |
|
20 |
VAT on FS Payment – September 2025 |
75 |
|
25090 |
|
20 |
Betting & Gaming Levy Return – 2nd Quarter 2025/2026 |
|
|
25/26 II |
|
20 |
Social Security Contribution Levy – September 2025 |
32 |
|
25303 |
|
20 |
Social Security Contribution Levy Return – 3rd Quarter 2025 |
32 |
2530 |
|
|
31 |
VAT Return – Monthly (September 2025) |
70 |
2533 |
|
|
31 |
VAT Return –Quarterly (July - September 2025) |
70 |
2530 |
|
|
November |
Description |
Tax Type code |
Period code for the statement |
Payment code |
|
7 |
Betting & Gaming Levy Payment – 15% of Turnover – October 2025 |
|
|
25/26 III |
|
15 |
Income Tax – 2ⁿᵈ Instalment of Y/A 2025/2026 |
02/05/09 |
|
25262 |
|
15 |
APIT Payment – October 2025 |
03 |
|
25100 |
|
15 |
WHT/ AIT Payment – October 2025 |
43/44 |
|
25100 |
|
20 |
VAT Payment – October 2025 |
70 |
|
25410 |
|
20 |
VAT on FS Payment – October 2025 |
75 |
|
25100 |
|
20 |
Social Security Contribution Levy – October 2025 |
32 |
|
25401 |
|
30 |
Income Tax Return – Y/A 2024/2025 |
02/05/09 |
2425 |
|
|
30 |
VAT Return – Monthly (October 2025) |
70 |
2541 |
|
|
December |
Description |
Tax Type code |
Period code for the statement |
Payment code |
|
7 |
Betting & Gaming Levy Payment – 15% of Turnover – November 2025 |
|
|
25/26 III |
|
15 |
APIT Payment – November 2025 |
03 |
|
25110 |
|
15 |
WHT/ AIT Payment – November 2025 |
43/44 |
|
25110 |
|
20 |
VAT Payment – November 2025 |
70 |
2542 |
25420 |
|
20 |
VAT on FS Payment – November 2025 |
75 |
|
25110 |
|
20 |
Social Security Contribution Levy – November 2025 |
32 |
|
25402 |
|
31 |
VAT Return – Monthly (November 2025) |
70 |
2542 |
|
