Provisional Tax
1st Provisional Tax Return: 6 months after the company’s year-end. 2nd Provisional Tax Return: 12 months after year-end. 3rd Provisional Tax Return: 6 months after a February year-end (if the year-end is not February then due date is 7 months after year-end.
VAT
Monthly VAT submissions via e-file: 30/31st of the month for the preceding month. Manual Returns by 25th.
PAYE
Monthly PAYE, EMP201: no later than the 7th of each month for the preceding month.
Submission of your PAYE for tax year from 1 March to 28/29 February: Employer Annual Reconciliation (EMP501) and Employee Tax Certificates [IRP5/IT3 (a) s] is due from 1 April to 31 May.
Bi-annual / Interim period: transaction period from 1 March to 31 August: PAYE reconciliation period is due from 15 September to 31 October.
Excise Duty/Levy payment and submission dates for 2020 and 2021 – SARS