The deadlines that repeat, every year
Filing-season dates change annually and SARS announces them. These do not — they are set by your payroll month, your VAT category and your own year end.
In South Africa the EMP201 is due by the 7th of the following month, VAT201 returns by the 25th or the last business day when filed on eFiling, EMP501 reconciliations twice a year, provisional tax within six months of the year start and again at year end, company tax returns within twelve months of year end, and the CIPC annual return within 30 business days of the company’s registration anniversary.
| Return | When it is due | What to know |
|---|---|---|
| EMP201 (PAYE, UIF, SDL) | By the 7th of the month after the payroll month | Where the 7th falls on a weekend or public holiday, it moves to the last business day before it. Late payment attracts a penalty on the amount due, plus interest. |
| VAT201 | By the 25th of the month after the tax period, or the last business day of that month when filing and paying on eFiling | Most smaller vendors file every two months on a category allocated by SARS; larger vendors file monthly. Your category is on your VAT registration, not a matter of choice. |
| EMP501 reconciliation | Twice a year — an interim reconciliation after the August payroll, and an annual one after February | SARS announces the submission window for each. The annual one produces your employees' IRP5 certificates, so a late submission holds up every employee's own tax return. |
| Provisional tax, first period (IRP6) | Within six months of the start of the year of assessment — 31 August for a February year end | Based on an estimate of the full year's taxable income. Under-estimating carries penalties, so the estimate deserves real attention rather than a repeat of last year. |
| Provisional tax, second period (IRP6) | By the last day of the year of assessment — the end of February for most taxpayers | This is where the accuracy rules bite hardest. Get the estimate within the required range or expect an under-estimation penalty. |
| Provisional tax, third (voluntary) payment | Usually within six months after the year end — 30 September for a February year end | Optional, and it stops interest running on any shortfall. Worth making whenever the second estimate turned out low. |
| Company income tax return (ITR14) | Within twelve months of the company's financial year end | The return is built from the annual financial statements, so the real deadline is whenever your books need to be finished — normally months earlier. |
| CIPC annual return | Within 30 business days of the anniversary of the company's registration date | Separate from any SARS return, with a fee based on turnover. Companies that do not file are placed in deregistration, which can freeze bank accounts and contracts. |
| Beneficial ownership filing | With the annual return each year | The register of the natural people who ultimately own or control the company, traced through any company or trust shareholders. |
| COIDA return of earnings (ROE) | Annually, in the window the Compensation Fund announces | Declares actual and estimated employee earnings. A valid letter of good standing depends on it, and many contracts require that letter. |
Individual and provisional taxpayer filing season dates are announced by SARS each year and are not listed here on purpose, because a wrong date is worse than no date. Phone us and we will tell you the current one, or check sars.gov.za.
What happens when one is missed
Administrative penalties recur
SARS charges a fixed monthly penalty for each outstanding return, every month, until it is filed. Filing stops the clock — that is always step one.
Interest runs separately
Interest on unpaid tax is charged independently of penalties, and it is not negotiable in the way penalties sometimes are.
SARS can collect directly
A third-party appointment instructs your bank or employer to pay a tax debt out of your funds, without negotiation. Early arrangements avoid this.
In plain English: Administrative penalty · EMP201 · VAT201 · Provisional tax · Annual return (CIPC) · Third-party appointment (AA88)
Hand the compliance calendar to us
Every client's deadlines sit in our diary, not their heads. That is most of what a monthly fee buys.