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Section 92

Time within which payment to be made. 

(1)
Save as otherwise provided by this Act and any rules made thereunder, tax charged in any assessment shall be due and payable in accordance with this section.
(2)
The tax charged in an assessment other than a provisional assessment shall be due and payable -
(a) in the case of an individual -
  • (i) where the date of service of an assessment made under section 73(2)(a) is before 31st August in the year following the year of income in respect of which the tax is charged, on or before 30th September in that following year; and
  • (ii) in all other cases within thirty days from the date of the service of the notice of such assessment;
(b) in the case of a person, other than an individual -
  • (i) where the date of service of an assessment made under section 73(2)(a) is before 31st May in the year following the year of income in respect of which the tax is charged, on or before 30th June, in that following year; and
  • (ii) in all other cases, within thirty days from the date of service of the notice of the assessment.
(2A)
Where an instalment assessment is made for any year of income on any person under section 74A, the tax charged thereunder shall be due and payable not later than the last days of the months in the current year of income as specified in the Twelfth Schedule:
  • Provided that where the instalment assessment is made under section74A(3), the tax shall be due and payable within thirty days of service of the notice of that assessment.
(2B)
Where the Commissioner makes an instalment assessment under section 74A(3), the amount payable in that assessment for the purpose of section 94 shall be deemed to be tax remaining unpaid after the due date on which interest under the section may be charged.


(3)
Where a provisional assessment is made for any year of income on a person under section 74, the tax charged thereunder shall be due and payable within three months of the end of the accounting period the income of which forms the basis of the provisional assessment:
Provided that where the provisional assessment is made under section 74(3) the tax shall be due and payable within thirty days of service of the notice of that assessment.   Deleted by Finance Act, 2014 effective 01 January 2015

(4)
(Deleted by 9 of 1989 S.21).

(4A)
Where a person has notified the Commissioner in writing as required by section 53(3), the provisional tax shall be due and payable within thirty days after the date of service by the Commissioner of the provisional assessment.

(5)
In the case of a company which is being wound up, the due dates for payment of tax on any income charged for the year of income in which the winding-up commences and for the preceding year of income shall be deemed for the purpose of priority of debts but for that purpose only, to be the date next before the date of the winding-up order or the resolution, special resolution or extraordinary resolution, as the case may be, passed for the winding-up of the company, and whether or not assessments have been made before that date.

(6) Where a notice of objection has been given then, notwithstanding that the assessment has not been finally determined, if the tax is due and payable under subsection (2), so much of the tax as is not in dispute shall be due and payable in accordance with that subsection and the balance in accordance with section 93; but the Commissioner may permit a lesser or no amount to be paid in accordance with this subsection, in which case the balance of the amount, as the case may be, otherwise so due and payable shall be due and payable at the same time as the amount referred to in section 93 is to be paid.   Deleted by (TPA 2nd Sch Para 6)

 (7) The Commissioner may extend the period within which tax is to be paid and may specify another due date for payment thereof.   Deleted by (TPA 2nd Sch Para 6)

 (8) For the purposes of subsection (6) the tax which is not in dispute shall be deemed to be the amount which would be charged if the assessment were amended in accordance with the notice of objection and, where notice of appeal has been given, as if it were amended in accordance with the memorandum of appeal.  Deleted by (TPA 2nd Sch Para 6)

(92A)
Due date for payment of tax under self-assessment 

(1)
Where any person required to furnish a return under section 52B, the tax chargeable thereunder shall be due and payable on the last day of the fourth month following end of his year of income or accounting period.

(2)
Where the Commissioner makes and additional assessment under section73(2)(b), the tax charged thereunder shall be deemed to have been due and payable on the last day of the fourth month following the end of the year of income or accounting period.

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