The most important dates of 2011 for tax purposes are as follows (Please click on each month's table's arrow in order to view more details):
January 2011
Date
Payment of Special Contribution for Defence for Deemed Distribution Purposes 2009.
31
April 2011
Date
Submission of 2010 personal returns for individuals not preparing accounts.
30
Submission by employers of the total payroll of the previous year (I.R 7 Form for the year 2010).
30
June 2011
Date
Submission of personal income tax return and payment of final tax for year 2010 of self-employed individuals not submitting audited accounts.
30
Payment of special contribution for the first six months of 2011.
30
August 2011
Date
Submission of provisional tax declaration and payment of first installement of 2011.
1
Payment of final tax of 2010 with self-assessment from individuals and companies that prepare audited accounts.
1
September 2011
Date
Submission of provisional tax declaration and payment of second installement of 2011.
30
Payment of immovable property tax for the year 2011.
30
December 2011
Date
Payment of special contribution for the second six months of 2011.
31
Submission of provisional tax declaration and payment of third installement of 2011.
31
Last submission day for revised provisional tax declaration 2011.
31
Submission of previous year’s accounts and tax returns 2011.
31
Payment of tax deduced from employee’s salary (P.A.Y.E).
End of the following month.
Charges: If the above mentioned deadlines are not adhered to, an annual interest of 5% as well as a penalty is chargeable depending on the circumstances.
