By the evening of the 17th of the second month after the period
Income and corporate tax payers file and pay provisional tax in three-month periods before the annual return. The periods are January-March, April-June, July-September and October-December; filing and payment are completed on 17 May, 17 August, 17 November and 17 February respectively.
Provisional taxes paid are offset against the tax computed in the annual return; any excess can be refunded or offset against other debts. A return is also filed when the period shows a loss.
By the evening of the 28th of the following month
By the evening of the 26th of the following month
By the 26th of the following month (periodic return)
