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