It's that time of the year again where SARS will open the tax season for all taxpayers to submit their 2025 income tax returns.
The submission deadlines for the 2025 year of assessment are as follows:
- Auto-Assessments Taxpayers: 07 July 2025 to 20 July 2025
- Individual taxpayers (non-provisional): 21 July 2025 to 20 October 2025
- Individual taxpayers (provisional): 21 July 2025 to 19 January 2026
- Trusts: 20 September 2025 to 19 January 2026
- Companies and Close Corporations: within one year from the end of the entity’s tax year
Please note that where the submission is only made after the deadline date, SARS will issue monthly penalties until the return has been submitted.
As we have numerous clients, we work on a first-in-first-out basis. Therefore, we urge you to submit your tax information to us by the following dates so that we can ensure that we finalize your tax return timeously:
- Auto-Assessed Taxpayers: 14 July 2025
- Individual taxpayers (non-provisional): 21 July 2025
- Individual taxpayers (provisional): 01 August 2025
- Trusts (non-provisional): 01 July 2025
Am I a Provisional Taxpayer?
A provisional taxpayer typically includes someone who receives income from sources other than or in addition to employment income, for example, interest, dividends, foreign dividends, and/or rental from the letting of fixed property, when added together exceeds taxable income of R30 000 per tax year.
It is important that you regularly evaluate your tax matters because a taxpayer can be a provisional taxpayer in one tax year and a non-provisional taxpayer in the next. This will prevent penalties for late submission of tax or provisional tax returns. Should you not qualify as a provisional taxpayer, you need to supply information timeously.
The filing and payment by companies of provisional tax (IRP6’s) is 6 months after year-end (1st period), at financial year-end (2nd period), and 7 months after financial year-end (3rd period).
Deadline to submit information to Uytenbogaardt Accountants: 3 months prior to deadline.
Trusts – New IT3T Returns
This is a new third-party declaration that trusts will be required to submit by 30 September 2025 to disclose the beneficiaries in respect of the year of assessment ending 28 February 2025.
This will not pre-populate beneficiary returns this year, but will in the near future. These disclosures may pre-populate certain parts of the trust tax return, so it is important that the IT3T is lodged prior to the trust tax return.
Employers (PAYE)
Monthly: The EMP201 must be submitted monthly—by the 7th of the following month or the Friday before if the 7th falls on a weekend/public holiday.
Deadline to submit to Uyten: 3rd of the month
Interim: 1 September – 31 October.
Deadline: 15 September
Annual: 1 April – 31 May.
Deadline: 15 March
VAT
Manual (EFT): VAT201 & payment by the 25th of the month after your VAT cycle.
Electronic (eFiling): VAT201 & payment by the last business day of the month.
Deadline to submit to Uyten: 15th of the month of return submission.
CIPC Annual Return Filing
Companies must file within 30 business days after the anniversary date of incorporation.
Deadline to submit to Uyten: 3 months prior to deadline.
Workers Compensation Fund (WCC)
Employers submit ROE by end of March each year. Assessments issued in April.
Deadline to submit to Uyten: 15 March
PAYE, UIF & SDL
Submit before the 7th of the following month (or last working day before if weekend/public holiday).
Deadline to submit to Uyten: 3rd of the month of submission.
IT3(d)
Section 18A PBOs must submit IT3(d) certificates to SARS by end of May to prevent money laundering and terrorist financing.
