Circulars

Short notes on legislative changes, deadline extensions and practice.

  1. No 2026/22 November 2026 filing calendar: VAT due on 30 November Because 28 November is a Saturday, the October VAT return is due on Monday 30 November. Withholding return on the 26th, provisional tax on 17 November.
  2. No 2026/20 Holidays that will shift filing deadlines in 2027 Ramadan Feast 9–11 March, Feast of Sacrifice 16–19 May 2027. Which deadlines move?
  3. No 2026/09 Provisional tax: the three 2026 deadlines Q1 on 18 May (17 May is a Sunday), Q2 on 17 August, Q3 on 17 November. No provisional return is filed for the last quarter.