Individual Taxpayers
Non Provisional - 21 October 2024
Provisional - 20 January 2025
Trusts - 20 January 2025
Deadline to submit information to Uyten: 3 months prior to deadline.
Employers (PAYE)
All businesses that are required to register for PAYE, must follow the schedule below:
Monthly
The EMP201 must be submitted monthly – by the 7th of the following month or the Friday* before that day if the 7th falls on a weekend or public holiday.
Deadline to submit information to Uyten: 3rd of the month
Interim (for period 1 March to 31 August)
The Interim Employers Filing Season for EMP501 reconciliations runs from 1 September to 31 October
Deadline to submit information to Uyten: 30th September
Annual (for period 1 March to 28 February)
The annual Employers Filing Season runs from 1 April to 31 May.
Deadline to submit information to Uyten: 31st March
Companies
Filing Season
Companies, including CC’s, Co‐operatives and Body Corporates, are required to submit a Return of Income: Companies and Close Corporations (ITR14) within 12 months from the date on which their financial year ends.
Provisional Tax
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 Six months after financial year end (3rd period)
Deadline to submit information to Uyten: 3 months prior to deadline.
VAT
Manual
Submission of the VAT201 and payment must be done by the 25th of the month. It should be noted that each vendor may be on a different VAT cycle
Electronic (eFiling)
Submission and payment of the VAT201 must be done by the last business day of the month
Small business
Small businesses which fall into one of the categories above (CC, Co-operatives) must follow the schedule outlined above.
Please Note *Please note if the day identified is on a weekend or public holiday, the applicable date to fulfil your obligation is the last business day prior to that date.
Deadline to submit information to Uyten:15th of the month of return submission.
CIPC
Annual Return Filing Period
Companies are required to file annual returns within 30 business days after the anniversary date of its Page 2 2 incorporation.
Deadline to submit information to Uyten: 3 months prior to deadline.
Workers Compensation Fund (WCC)
Employers submit a Return of Earnings (ROE) by the end of March each year, detailing employee earnings from the previous year.
The Compensation Fund then issues a notice of assessment in April, specifying the amount payable.
Deadline to submit information to Uyten: 15th March
PAYE, UIF & SDL
Before 7th of the following month.
If the 7th falls on a weekend or public holiday, then it must be submitted on or before the last working day BEFORE the 7th.
It must be submitted and paid by the close of business.
Deadline to submit information to Uyten: 3rd of the month of submission.
IT3(d)
IT3(d) reporting has been introduced as a mechanism by SARS in preventing money laundering and terrorist financing through PBO entities.
Thus, Section 18A PBOs will be required to submit IT3(d) tax certificates to SARS by the end of May.
All Section 18A-approved PBOs that issued Section 18A tax-deductible receipts to their donors from 1 March 2023 to 29 February 2024 will be responsible for this reporting.
