Specific Goods Tax

The tax shall be paid,

  • if Specific Goods are imported (before collecting the goods)
  • if Specific Goods are manufactured (within 10 days after the month of sale)
  • if Specific Goods are exported (within 10 days after exporting month)
    • (Section 8 of SGT)


Monthly Commercial Tax

  • If an enterprise is liable to pay the commercial tax, it shall be paid monthly within 10 days after the relevant month.


Advanced Income Tax

  • The quarterly advanced income tax shall be paid in the form of the Patakha (wanga)-18 after computing the total income of the given year.


Payment for Final Assessment

  • Additional payments shall be done after the filing of Annual Sale Return Form Patakha (kathakha)-11, Annual Service Return Form Patakha (kathakha)-12 and the Income Tax Return Form Patakha (wanga)-1 according to the assessment.