VAT, PAYE and WHT: A Practical Monthly Compliance Rhythm

Compliance is a calendar problem

Most tax penalties are administrative, not technical. Returns filed late, remittances made after the deadline, and schedules that do not reconcile to the ledger.

The monthly rhythm

• Day 1-5: reconcile payroll, compute PAYE and pension
• Day 6-10: extract VAT output and input schedules from the ledger
• Day 10: remit PAYE to the relevant state authority
• Day 21: file and remit VAT
• Ongoing: deduct withholding tax at the point of payment, never at month end

Keep schedules that tie to the ledger

Every return should be reproducible from your accounting system. If a schedule cannot be traced to ledger accounts, it will not survive an audit.

Prepare for review

Keep contracts, invoices, proof of remittance and reconciliations in one folder per tax type per year. When an audit letter arrives, you are answering questions rather than searching.