SARS & OTHER IMPORTANT DATES
Income Tax
| Start of Income Tax Season | First business day of July |
| Deadline for E-filing returns (Non-provisional tax payers) | Last business day of November |
| Deadline for E-filing returns (Provisional tax payers) | Last business day of January |
Provisional Tax
| Deadline and payment date for Individual tax payers (1st return) | Last business day in August |
| Deadline and payment date for Individual tax payers (2nd return) | Last business day in February |
| Deadline and payment date for Companies and other organisations (1st return) | Last business day 6 months after year end |
| Deadline and payment date for Companies and other organisations (2nd return) | Last business day of year end |
PAYE/UIF/SDL
| Submission and payment of EMP201 | Last business day before or on the 7th of each month |
| Employer Interim reconciliation start date (March – August) | First business day in September |
| Employer Interim reconciliation end date (March – August) | Last business day in October |
| Employer Interim reconciliation end date (September – February) | First business day in April |
| Employer Interim reconciliation end date (September – February) | Last business day in May |
| UIF electronic declaration submissions | Last business day before or on the 7th of each month |
VAT
| Submission and payment date of VAT201 – Manual registered vendors | Last business day before or on the 25th of each month |
| Submission and payment date of VAT201 – Registered VAT E-filers | Last business day of each month |
COID Return of Earnings (ROE)
| Submission of annual ROE start date | First business day in April |
| Submission of annual ROE end date | Last business day in May |
CIPC FUNCTIONS
Annual Returns
All Companies and Close Corporations have 30 business days from the anniversary date of registration to lodge Annual returns before it is in non-compliance with the Companies Act.
Financial Statements
All Companies and Close Corporations are required by the Companies to Act to draft and finalise their financial statements within 6 months after the financial year end of the entity.
Compliance Checklist
As of the 1st of January 2020 all Companies whose financial statements have been audited or independently reviewed are required to complete the CIPC Compliance Checklist as part of the Annual return process.