Important dates

Income tax

Dates

Start of Income Tax Season

Deadline for manual returns

Deadline for E-filing returns (Non-provisional tax payers)

Deadline for E-filing returns (Provisional tax payers)

First business day of July

Last business day of July

Last business day of November

Last business day of January

Provisional tax

Dates

Deadline and payment date for Individual tax payers (1^st return)

Deadline and payment date for Individual tax payers (2^nd return)

Deadline and payment date for Companies and other organisations ( 1^st return)

Deadline and payment date for Companies and other organisations ( 2^nd return)

Last business day in August

Last business day in February

Last business day 6 months after year end

Last business day of year end

PAYE/UIF/SDL

Dates

Submission and payment of EMP201

Employer Interim reconciliation start date (March – August)

Employer Interim reconciliation end date (March – August)

Employer Interim reconciliation start date (September – February )

Employer Interim reconciliation end date (September – February)

Last business day before or on the 7^th of each month

First business day in September

Last business day in October

First business day in March

Last business day in May

VAT

Dates

Submission and payment date of VAT201 – Manual registered vendors

Submission and payment date of VAT201 – Registered VAT E-filers

Last business day before or on the 25^th of each month

Last business day of each month

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.