SARS Key Dates

Description Dates

Income Tax

Start of Income Tax Season First business day of July
Deadline for manual returns Last 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 start date (September – February) First business day in March
Employer Interim reconciliation end date (September – February) Last business day in May

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

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.