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14.3. Calendar of Important Compliance Events

Tax Year

The tax year is the calendar year in Dominica. A different tax year can be adopted with the approval of the tax authority.

Tax Return Filing

The tax return must be filed within the 3 months from the end of the company’s fiscal year. An extension for filing a tax return may be granted by the tax authority.

In case a tax return is not furnished, then the tax authority issues a notice to the taxpayer requiring them to furnish the return within the prescribed time, which cannot be less than 7 days.

COVID-19 Emergency Measures

As a part of measures to support the taxpayers amid the COVID-19 pandemic, Dominica extended the deadline for the annual tax return for the tax year 2021 from 31 March to 31 May 2022.

Tax Payments

Advance tax is payable in installments on 31 March, 30 June, and 30 September in each tax year. However, if the tax year is different from than calendar year, then the advance tax is payable at the end of the third, sixth, and ninth months. It is based on the taxes of the preceding tax year or the estimated tax payable for the current tax year.

COVID-19 Emergency Measures

As a part of measures to support the taxpayers amid the COVID-19 pandemic, Dominica extended the final tax payment deadline for the tax year 2021 from 31 March to 31 May 2022.

Availability of E-Filing

The taxpayer may choose to submit tax returns either electronically or physically (hard) copy. E-filing is available on the tax authorities dedicated portal: https://eservices.gov.dm.