This basic Tax Calendar has been developed to provide a guide to taxpayers about the key deadlines for the main segments of taxpayers.
- Tax Season – Tax Season for individuals normally runs from July to November (for non-provisional taxpayers), with provisional taxpayers having until end January to file via eFiling. If you have forgotten your password, visit our page and call our call centre to simply reset.
- Provisional Tax - The filing and payment by individuals of provisional tax (IRP6’s) is 31 August (1st period), 28 February (2nd period) and 30 September (3rd period)
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.
- Interim (for period 1 March to 31 August) – the Interim Employers Tax Season for EMP501 reconciliations runs from 1 September to 31 October
- Annual (for period 1 March to 28 February) – the annual Employers Tax Season runs from 1 April to 31 May.
- Tax 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)
- 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 businesses which fall into one of the categories above (CC, Co-operatives) must follow the schedule outlined above.
- Turnover tax
Small businesses which are registered for Turnover Tax must follow the schedule below:
Turnover tax will be levied annually on a year of assessment that runs from the beginning of March of the one year to the end of February of the following year. It will include two six-monthly interim (provisional) payments.
*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.
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