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.