Due Date of WHT Payment

Due Date of  withholding tax (WHT) Payment

Withholding tax is due when the expense is paid. An expense is considered paid when it is recorded in the accounting record as expense or when it is physically paid.

Payment of withholding tax to tax authority is no later than the 20th day ( if manual submit is accepted ) or 25th day ( online submit) of the following month.

For Special case, the deadline falls on Saturday, Sunday, or Public Holiday, tax payment may be extended to the next working day , but delay of tax payment will be announced by General Department of Taxation (GDT).