๐ Monthly Deadlines
- 7th of every month โ PAYE, SDL & UIF submissions and payments due.
- 25th of every month โ VAT returns due (for monthly filers).
- Bi-monthly VAT (if registered):
- 25 Apr (MarโApr)
- 25 Jun (MayโJun)
- 25 Aug (JulโAug)
- 25 Oct (SepโOct)
- 25 Dec (NovโDec)
๐ SARS Annual & Provisional Tax Deadlines
- 31 Jan 2025 โ IT14 company tax return (Feb 2024 year-end)
- 28 Feb 2025 โ Company financial year-end (for Feb YE companies).
- 31 May 2025 โ EMP201 reconciliation due
- 30 Jun 2025 โ IT14 return (Aug 2024 year-end)
- 31 Jul 2025 โ IT14 return (Sep 2024 year-end)
- 7 Jul 2025 โ SARS Filing Season opens for individuals
- 20 Jul 2025 โ Auto-assessments issued (individuals)
- 31 Aug 2025 โ
- EMP501 annual reconciliation due
- 1st Provisional Tax payment (for Feb YE companies)
- 30 Sep 2025 โ IT14 return (Dec 2024 year-end)
- 20 Oct 2025 โ SARS Filing Season closes for non-provisional individuals
- 31 Oct 2025 โ IT14 return (Jan 2025 year-end)
- 19 Jan 2026 โ Final deadline for provisional taxpayers & trusts
- 28 Feb 2026 โ 2nd Provisional Tax payment (Feb YE companies)
๐ข CIPC Deadlines
- Annual Returns:
- Due within 30 business days after the anniversary of incorporation.
- Includes submission of annual financial statements (AFS) for audited companies or financial accountability supplements (FAS) for smaller entities.
- Beneficial Ownership Register:
- Must be filed and updated with CIPC whenever there are changes in shareholding/ownership.
- Other statutory filings:
- Company director changes, registered office changes, and share capital amendments must be filed within 10 business days of the change.
โ Quick Reference Summary
| Frequency | Deadline | Obligation |
|---|---|---|
| Monthly | 7th | PAYE / SDL / UIF |
| Monthly | 25th | VAT (monthly filers) |
| Bi-Monthly | 25 Apr, 25 Jun, 25 Aug, 25 Oct, 25 Dec | VAT (bi-monthly filers) |
| Annual | 31 May | EMP201 reconciliation |
| Annual | 31 Aug | EMP501 reconciliation + 1st Provisional Tax |
| Annual | 28 Feb | 2nd Provisional Tax (Feb YE) |
| Annual | 7 Jul โ 20 Oct | Individual filing season |
| Annual | 19 Jan (following year) | Provisional taxpayers & trusts filing |
| Annual | Anniversary date | CIPC Annual Return |
| As needed | Within 10 business days | CIPC company changes (directors, office, shares) |