Below is a quick guideline to important SARS deadlines.
Most businesses will be registered with a 2 month VAT period, either odd months (i.e. January, March, May etc.) or even months (February, April, June etc.). Your VAT return will need to be submitted on the last business day of the month following your VAT period. For example, if you have a VAT period ending on February, your VAT return (VAT201) will be due on the last business day of March.
On SARS eFiling your VAT201 will show as overdue after the 25th of the month, however this is the deadline for manual returns. If you are submitting via eFiling, you have until the last business day of the month.
Payroll taxes (PAYE, SDL and UIF), have a monthly return (EMP201) and bi-annual reconciliations (EMP501).
The monthly return is due on the 7th of each month for the previous month, or the last business day before the 7th.
The bi-annual reconciliations run from 15 September to 31 October, and the final/annual reconciliation from 1 April to 31 May.
Provisional tax (IRP6)
The first provisional tax return is due 6 months into the financial year of the company (i.e. August for companies with a February year end), and the second return is due at year end.
Income tax (ITR14)
A company’s income tax return is due 12 months following the financial year end.