Tax on the basis of Estimated Chargeable Income (ECI) shall be paid on or before the due date for furnishing
ECI i.e. within three (3) months after the end of accounting period relating to that Year of Assessment.
v Tax on the basis of Income Tax Returns shall be paid on or before 30 June.
v Tax on the basis of additional assessment raised by Revenue Division shall be paid within 30 days after the
service of the Notice of Assessment.