(JUBA) – The South Sudan Revenue Authority has reminded businesses and individual taxpayers across the country to file and pay their November 2025 tax obligations by 15 December 2025. The Authority said all monthly returns must be submitted on time to avoid financial penalties for late filing or delayed payments.
The notice, issued by the Domestic Tax Revenue Division on 8 December, explains that the deadline applies to a wide range of tax categories. These include personal income tax withholdings on wages, salaries, property rental income and payments linked to government contracts, technical services, dividends, royalties and lotteries.
The Authority also emphasised that companies must file and pay sales and excise tax on time. This affects sectors such as manufacturing, hotels, bars, restaurant services, financial institutions, travel and tour businesses and telecommunications providers.
Officials added that any delayed tax obligations from previous months must be settled without further waiting. This includes business profit tax for companies and personal income tax for sole proprietors involved in small and medium sized trade activities.
Taxpayers using the Domestic Tax Information System to manage their revenue accounts were advised to make payments through designated commercial banks. They are also encouraged to register online and submit current returns electronically to avoid last minute challenges.
The notice issued a warning to businesses operating without legal registration and a valid Tax Identification Number. The Authority said conducting business without a TIN is a criminal offence under the Taxation Act 2009, as amended. It called on such businesses to register immediately to comply with market regulations.
A simple breakdown of the tax groups affected is listed below:
| Tax Type | Sectors and Income Covered |
|---|---|
| Personal Income Withholdings | Salaries, rentals, contracts, dividends and royalties |
| Sales and Excise Tax | Hotels, bars, telecoms, travel agencies and manufacturers |
| Business Profit Tax | Sole proprietors and business owners |
| Other Revenue Categories | Gaming activities and technical service providers |
Although the Authority did not provide specific figures for expected revenue collections, finance analysts say December compliance is critical for the government’s budget planning as the year draws to a close. In past periods, delayed tax payments have limited the national treasury’s ability to support essential services and economic programmes.
The Commissioner for Domestic Tax Revenue, Chol Paul Kur, said tax payment supports national development and helps build a more secure economy. He urged businesses to respond to the deadline early to avoid operational disruptions.
He also added that businesses are expected to continue adjusting to the growing enforcement measures as South Sudan works to increase voluntary compliance and strengthen domestic revenue collection.
