Income tax Dates
MAY 7Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
JUN 28Provisional tax payments are due if you have a March balance date and use the ratio option.
JUL 7Income tax returns are due if you do not have an extension of time.
Generally, payment - koha - is not liable for tax if it's a gift.
Koha given for something in return is not a gift but you may need to pay GST on this type of koha.
It's the same for money, goods or vouchers - koha - given to someone who does work for you. It is not a gift, as you got something in return. You will need to deduct PAYE on koha given this way.
It's best look at each situation on a case by case basis.