South African Revenue Service (SARS) Important Dates

South African Revenue Service (SARS) Calendar of Important Dates

The following basic tax calendar has been developed to provide a guide for taxpayers, outlining the key deadlines that taxpayers need to follow to maintain their compliant status with SARS and to avoid interest and penalties.

Individuals

·      Filing season for individuals normally runs from July to November (for non-provisional taxpayers), with provisional taxpayers having until end January to file via e-filing.

·      Provisional Tax – the filing and payment by individuals of provisional tax (IRP6’s) is 31 August (1stPeriod), 28 February (2nd Period) and 30 September (3rdperiod)

Companies

·      Filing season – Companies, including CC’s, Co-operatives and Body corporates are required to submit a Tax return: Companies and Close Corporations (ITR14) within 12 months from the date on which their financial year ends.

·      Provisional Tax – The filing and payment by Companies of provisional tax return (IRP6’S) is 6 Months after yearend (1st period), At financial year end (2nd period) and six months after financial year end (3rd period).

Employers (PAYE)

All businesses that are required to register for PAYE, must follow the schedule below:

·      Monthly – the EMP201 must be submitted monthly, by the 7th of the following month or the Friday before that day if the 7th falls on a weekend or public holiday.

·      Interim (for period 1 march to 31August) – the interim employers filing season for EMP501 reconciliation runs from 1 September to 31 October

·      Annual (for period 1 March to 28February) – the annual Employers filing season runs from 1 April to 31 May.

Vendors

VAT

·      Manual – submission of the VAT201 and payment must be done by 25th of the month. It should be noted that each vendor may be on a different VAT cycle.

·      Electronic (e-filing) – submission and payment of the VAT201 must be done by the last business day of the month.

January 2022

‍

January  7, 2022 Friday

all-day

Pay-As-You-Earn (PAYE) submissions and payments

January 25, 2022 Tuesday

all-day

Value-Added Tax (VAT) manual submissions and  payments

January 28, 2022 Friday

all-day

End of Filing Season 2021 for Individuals  (Provisional) and Trusts

all-day

Excise Duty payments

January 31, 2022 Monday

all-day

Value-Added Tax (VAT) electronic submissions and  payments & CIT Provisional payments

‍

February 2022

February 7, 2022 Monday

all-day

Pay-As-You-Earn (PAYE)  submissions and payments

February 25, 2022 Friday

all-day

Excise Duty payments

all-day

Value-Added Tax (VAT)  manual submissions and payments

February 28, 2022 Monday

all-day

Value-Added Tax (VAT)  electronic submissions and payments, PIT & CIT Provisional Payments

‍

March 2022

March 7, 2022 Monday

all-day

Pay-As-You-Earn (PAYE)  submissions and payments

March 25, 2022 Friday

all-day

Value-Added Tax (VAT)  manual submissions and payments

March 30, 2022 Wednesday

all-day

Excise Duty payments

March 31, 2022 Thursday

all-day

End of the 2021/22  Financial year

all-day

Value-Added Tax (VAT)  electronic submissions and payments & CIT Provisional payment

April 2022

April 1, 2022 Friday

all-day

Start of the 2022/23  Financial Year

April 7, 2022 Thursday

all-day

Pay-As-You-Earn (PAYE)  submissions and payments

April 25, 2022 Monday

all-day

Value-Added Tax (VAT)  manual submissions and payments

April 28, 2022 Thursday

all-day

Excise Duty payments

April 29, 2022 Friday

all-day

Value-Added Tax (VAT) electronic  submissions and payments & CIT Provisional payments

‍

May 2022

May 6, 2022 Friday

all-day

Pay-As-You-Earn (PAYE)  submissions and payments

May 25, 2022 Wednesday

all-day

Value-Added Tax (VAT)  manual submissions and payments

May 30, 2022 Monday

all-day

Excise Duty payments

May 31, 2022 Tuesday

all-day

Value-Added Tax (VAT)  electronic submissions and payments & CIT Provisional payments

June 2022

June 7, 2022 Tuesday

all-day

Pay-As-You-Earn (PAYE)  submissions and payments

June 24, 2022 Friday

all-day

Value-Added Tax (VAT)  manual submissions and payments

June 29, 2022 Wednesday

all-day

Excise Duty payments

June 30, 2022 Thursday

all-day

End of the 1st Financial  Quarter

all-day

Value-Added Tax (VAT)  electronic submissions and payments & CIT Provisional payments

July 2022

July 7, 2022 Thursday

all-day

Pay-As-You-Earn (PAYE)  submissions and payments

July 25, 2022 Monday

all-day

Value-Added Tax (VAT)  manual submissions and payments

July 28, 2022 Thursday

all-day

Excise Duty payments

July 29, 2022 Friday

all-day

Value-Added Tax (VAT)  electronic submissions and payments & CIT Provisional payments

August 2022

August 5, 2022 Friday

all-day

Pay-As-You-Earn (PAYE)  submissions and payments

August 25, 2022 Thursday

all-day

Value-Added Tax (VAT)  manual submissions and payments

August 30, 2022 Tuesday

all-day

Excise Duty payments

August 31, 2022 Wednesday

all-day

Value-Added Tax (VAT)  electronic submissions and payments, PIT & CIT Provisional

September 2022

September 7, 2022 Wednesday

all-day

Pay-As-You-Earn (PAYE)  submissions and payments

September 23, 2022 Friday

all-day

Value-Added Tax (VAT)  manual submissions and payments

September 29, 2022 Thursday

all-day

Excise Duty payments

September 30, 2022 Friday

all-day

End of the 2nd Financial  Quarter

all-day

Value-Added Tax (VAT)  electronic submissions and payments, PIT top-up & CIT Provisional  payments

October 2022

‍

October  7, 2022 Friday

all-day

Pay-As-You-Earn (PAYE) submissions and payments

October 25, 2022 Tuesday

all-day

Value-Added Tax (VAT) manual submissions and payments

October 28, 2022 Friday

all-day

Excise Duty payments

October 31, 2022 Monday

all-day

Value-Added Tax (VAT) electronic submissions and  payments & CIT Provisional payments

November 2022

November 7, 2022 Monday

all-day

Pay-As-You-Earn (PAYE)  submissions and payments

November 25, 2022 Friday

all-day

Value-Added Tax (VAT)  manual submissions and payments

November 29, 2022 Tuesday

all-day

Excise Duty payments

November 30, 2022 Wednesday

all-day

Value-Added Tax (VAT)  electronic submissions and payments & CIT Provisional payments

‍

December 2022

December 7, 2022 Wednesday

all-day

Pay-As-You-Earn (PAYE)  submissions and payments

December 23, 2022 Friday

all-day

Value-Added Tax (VAT)  manual submissions and payments

December 29, 2022 Thursday

all-day

Excise Duty payments

December 30, 2022 Friday

all-day

End of the 3rd Financial  Quarter

all-day

Value-Added Tax (VAT)  electronic submissions and payments & CIT Provisional payments

‍