Specific Goods Tax

The tax shall be paid,

  • if Specific Goods are imported (before choosing 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.

Payment for Final Assessment

As the taxpayers levied by way of the Office Assessment System (OAS) -

  • The taxes stated in Commercial Tax billing Document [Patakha (kathakha)-17] and Income Tax billing Document [Patakha (wanga)-8 according to final assessment shall be paid during the fixed date.


As the companies which are the SAS taxpayers -

  • The SAS tax offices shall issue the Confirmation Letter to the taxpayer if the return submitted by the company is perfect. After the taxpayer had received the Confirmation Letter, they shall have to pay the taxes mentioned in this letter.

  • According to the tax auditing process, SAS- 3 will be sent to the respective taxpayer if the return is incomplete or different form the actual facts. After receiving it, the taxpayer is liable to pay the taxes and the penalties for the offences.