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Tax Item Codes


For administrative and accounting purposes it is important to include the correct tax item code when making payment. This code provides information on the tax item for which the payment is made and it must be provided regardless of the mode of payment being used.*

* The MTN Mobile Money provides an option to select the tax type for which payment is being made, therefore use of the referencing format is not necessary.

The table below has the total list of tax item codes for use when referencing payments:

TAX TYPE

TAX ITEM

TAX CODE

INCOME TAX  Company Tax  
   Tax Assessed CT
 Individual Tax  
   PAYE IT
   Tax Assessed IT
   Penalty IT
 Non Resident Tax  
   NRT - Interest NI
   NRT - Dividends ND
   NRT - Artists NA
   NRT - Contractors NC
   NRT - Management Fees NM
   NRT - Royalties NR
   Branch Profit Tax NB
 Provisional Tax  
   Provisional Tax - Individuals PI
   Provisional Tax - Companies PC
 Withholding Tax  
   WHT - Interest Income WI
   WHT - Dividend Income WD
   WHT - Rental Income WR
   WHT - Trust Beneficieries WT
   WHT - Penalties WP
 Other  
   Lotteries and Gaming LG
   Fuel Tax FT
   Graded Tax - Individuals GT
   Graded Tax - Employers IT
   PAYE Reconciliation PR
   PAYE Reconciliation - Penalty PR
     
VALUE ADDED TAX        Import VAT Prepayment CU
   Import VAT - Deferred VT
   Domestic VAT - Returns VT
   Import VAT - Sekulula VR
   Reverse Charge RC
     

SALES TAX

Sales Tax

ST

     
CUSTOMS    Customs Duties CD
   Excise EX
   Motor Vehicles CU
   Sundry Expenses SE
   Customs Provisional CP
   Penalties PN
   Interest Cl

 

VIEW FORMS


  View all Application Forms

  View all Customs and Excise Forms

  View all VAT Forms

  View all Income Tax Forms

  View all Other Forms




PUBLICATIONS

 

    TAX CALENDAR   SEE ALL DATES

Provisional Tax:

1st payment is due no later than 31st December

2nd payment is due no later than 30th June

3rd payment is due on receipt of Notice of Assessment after having submitted Income Tax returns


Remittance of PAYE:

No later than the 7th every month


See All


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