📅 SARS & CIPC Deadlines 2025/2026

🔄 Monthly Deadlines

• 7th of every month → PAYE, SDL & UIF submissions and payments due.
• 25th of every month → VAT returns due (for monthly filers).
• Bi-monthly VAT (if registered):
  • 25 Apr (Mar–Apr)
  • 25 Jun (May–Jun)
  • 25 Aug (Jul–Aug)
  • 25 Oct (Sep–Oct)
  • 25 Dec (Nov–Dec)

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📌 SARS Annual & Provisional Tax Deadlines

• 31 Jan 2025 → IT14 company tax return (Feb 2024 year-end)
• 28 Feb 2025 → Company financial year-end (for Feb YE companies).
• 31 May 2025 → EMP201 reconciliation due
• 30 Jun 2025 → IT14 return (Aug 2024 year-end)
• 31 Jul 2025 → IT14 return (Sep 2024 year-end)
• 7 Jul 2025 → SARS Filing Season opens for individuals
• 20 Jul 2025 → Auto-assessments issued (individuals)
• 31 Aug 2025 →
  • EMP501 annual reconciliation due
  • 1st Provisional Tax payment (for Feb YE companies)
• 30 Sep 2025 → IT14 return (Dec 2024 year-end)
• 20 Oct 2025 → SARS Filing Season closes for non-provisional individuals
• 31 Oct 2025 → IT14 return (Jan 2025 year-end)
• 19 Jan 2026 → Final deadline for provisional taxpayers & trusts
• 28 Feb 2026 → 2nd Provisional Tax payment (Feb YE companies)

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🏢 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.

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✅ 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 – 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)