Payment

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 activity 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.
• For the salaried staff, the responsible person for staff-pay needs to deduct at source and undertake the payment.

Payment for Final Assessment

• 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.

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