The Government of the Republic of Nauru

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Key Dates

  • Small Business Tax (SBT) /Non Resident withholding Tax (NRT)

 

A non-resident individual liable to SBT and/or an entity required to withhold NRT is required to file a BUSINESS TAX QUARTERLY RETURN FORM and pay their tax within 15 days after the end of each quarter ended 30 September, 31 December, 31 March and 30 June.

 

1st Quarter 1 July to 30th September Due 15th of October
2nd Quarter 1st October to 31st December Due 15th January
3rd Quarter 1st January to 31st March Due 15th April
4th Quarter 1st April to 30th June Due 15th July

 

  • Business Profits Tax (BPT)

 

Whilst BPT is imposed annually, instalments of tax are paid quarterly, due on the 15th day following the end of each quarter ended 30 September, 31 December, 31 March and 30 June. A person liable for BPT must file a BUSINESS TAX QUARTERLY RETURN FORM for each quarter.

 

1st Quarter 1 July to 30th September Due 15th of October
2nd Quarter 1st October to 31st December Due 15th January
3rd Quarter 1st January to 31st March Due 15th April
4th Quarter 1st April to 30th June Due 15th July

 

The BPT ANNUAL RETURN FORM A, B OR C will need to be lodged within three months after the end of each tax year i.e. 30th September.

 

  • Employment and Services Tax (EST)

 

Payment of tax deducted by the employer or payer must be made within 15 days after the end of the month of withholding. A MONTHLY WITHHOLDING TAX RETURN must be filed by the due date of payment, setting out details of tax deducted and payments made. These return forms must accompany the payment. For example: deductions withheld for the month of May need to be paid by the 15th of June.

 

The Annual withholding Tax summary must be lodged within 15 days of the end of the financial year i.e. 15th July