This guide provides keys steps for taxable persons registered for Excise Tax to file their Excise Tax Return.
You are required to file your Excise Tax Returns on a monthly basis. The due date is the 15th day of each month. Excise Tax Returns are calculated based on completing the following forms (as applicable):
1. Excise declarations forms (requiring customs clearance) for:
- Importing excisable goods
- Releasing excisable goods from Designated Zones.
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Note: submit these forms each time you import or release excisable goods from a Designated Zone (requiring customs clearance). The values from these forms are automatically populated into the Tax Return when you submit your monthly return. |
2. Excise liability forms once a month for:
- Tax Liability on the production of excisable goods
- Releasing excisable goods from Designated Zones without Customs clearance
3. Excise Tax due on stockpiling of excise goods:
A separate form for declaring stockpiled goods is not required, you need to input tax due from stockpiling excise goods manually into the return.
4. Deductible Excise Tax:
This is completed once a month.