There are various types of taxes with their own special return forms and deadlines.
| Tax Type | Tax Form | Submission Due Dates |
| Personal Income Tax | ITR12 | Once a year within the announced tax season after the tax year has past. |
| Provisional Tax | IRP6 | Twice a year, during the tax year. |
| Company Income Tax | ITR14 | Once a year within 12 months after the financial year end. |
| Turnover Tax | TT03 | Once a year within the announced tax season after the tax year has past. |
| Trust Income Tax | ITR12T | Once a year within the announced tax season after the tax year has past. |
| VAT | VAT201 | Before the 25th of the following month in which the tax period ends. |
| PAYE | EMP201 | Monthly on or before the 7th of the following month. |
| Employer Reconciliation | EMP501 | End of October and end of May. |
Tax Form: ITR12
Applicable to: This return is for normal salaried individuals, sole proprietors, freelancers, independent contractors and individuals in a partnerships.
Due Date: Once a year after the tax year has past during the announced tax season.
Example: For the 2022 tax year, regular taxpayers have to submit their ITR12 returns during 1 July 2022 and 24 October 2022, whilst individuals that's provisional taxpayers during the tax year, have time until 23 January 2023 to submit their ITR12 tax return.
For more information: Refer to our Salary Earner and Small Business Tax guides for more information.
Tax Form: IRP6
Applicable to: All companies, closed corporations and trusts. Also individuals who classify as a provisional taxpayer.
Due Date - Individuals: The 1st provisional return is due the last business day of August and the 2nd provisional return is due the last business day of February of each year.
Example - Individuals: For the 2023 tax year, the 1st provisional return will be due 31 August 2022 and the 2nd provsional return will be due 28 February 2023.
Due Date - Companies: The 1st provisional return is due 6 months from the start of the financial year. The 2nd provisional return is due at the end of the financial year.
Example - Companies: Let's say the company has a June year end. Therefore, for the 2023 tax year, the 1st provisional return will be due 30 December 2022 and the 2nd provisional will be due 30 June 2023.
For more information: Refer to our Provisional Tax Guide (specifically for individuals) and Company Tax Guide for more information.
Tax Form: ITR14
Applicable to: All registered companies and close corporations.
Due Date: The ITR14 must be submitted within 12 months after the financial year end. (You can confirm the financial year on the company's CIPC registration document)
Example: If your company has a June year end. For the 2022 tax year, the ITR14 tax return should be submitted before the end of June 2023.
For more information: Refer to our Company Tax Guide for more information.
Tax Form: TT03
Applicable to: Entities (Individuals, close corporations, companies etc) who are registered for turnover tax. Only applicable to entities who fulfill the requirements for Turnover Tax.
Due Date: The tax return is due after the tax year has past. The deadline will depend on whether the entity is a company, an individual or other type of entity. A Company's deadline will be 2 months after the company's financial year end, while an individual's deadline will be the end of tax season.
For more information: Refer to our Turnover Tax Guide for more information.
Tax Form: ITR12T
Applicable to: All types of trusts
Due Date: Once a year after the tax year has past during the announced tax season.
Tax Form: VAT201
Applicable to: All entities that are registered for VAT. All entities who earn more than a R 1 million of income must be registered for VAT.
Due Date: Online return submissions through eFiling are due the last business day of the following month of the applicable tax period. The tax period will be provided on VAT registration. Most entities are required to submit a VAT return every second month, some every month and some every 12 months.
Example: If your company is bi-monthly VAT registered on even months (Jan/Feb, Mar/Ap, May/Jun, etc), the Jan/Feb 2022 return will be due by 31 March 2022.
Important: If a return is submitted late (even just a day) SARS slaps on a 10% penalty.
Tax Form: EMP201
Applicable to: All entities that are registered for payroll taxes. An entity must register for payroll taxes once it/he/she employs employees.
Due Date: The EMP201 return must be submitted within 7 days after the month the tax was deducted from the employee. If the 7th falls on a weekend or public holiday the submission must be submitted on the last business day before the 7th.
Example: The EMP201 for April 2022 must be submitted and paid by 6 May 2022. (7th of May fall on the weekend, therefore, payment due on the last business day before due date).
Important: If a return is submitted late (even just a day) SARS slaps on a 10% penalty.
Tax Form: EMP201
Applicable to: All entities that are registered for payroll taxes.
Due Date: 1st interim submission is due at end of October which covers the 6th period from 1 March to 31 August. The final submission is due end of May which is for the full period from 1 March to 28/29 February.
Example: The first reconciliation for the 2022 tax year was due end of October 2021 and the final submission is due end of May 2022.
**It is important to note that this information provided in this blog can be changed at SARS discretion at any time.
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