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 (1st return)
Deadline and payment date for Individual tax payers (2nd return)
Deadline and payment date for Companies and other organisations ( 1st return)
Deadline and payment date for Companies and other organisations ( 2nd 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 7th 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 25th 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.