Sales Tax

Governance

Payee

  • This tax is paid by the consumers, however business owners act as agents for collection purposes

Tax Charges

  • This tax is based on the value of the sales

Tax Due Date

  • This tax is due on the 15th of each month for the previous month. Eg. Sales tax collected in March is due 15th April

Return Due Date

  • This tax is due on the 15th of each month for the previous month. Eg. Sales tax collected in March, the completed return is due before 15th April

Tax Rate

  • From 1980 - 3%
  • From 2001 - 5%
  • From 2003 - 7.5%