A vendor is required to submit VAT returns and make payments of the VAT liabilities (or claim a VAT refund) on or before the 25th day or the last business day of the month following the month in which the vendor’s tax period ends. Electronic (eFiling) – submission and payment of the VAT201 must be done by the last business day of the month.
Provisional Tax- The filing and payment by companies of provisional tax (IRP6’s) is 6 months after year end (1st period), At financial year end (2nd period) and Six months after financial year end (3rd period)
Filing Season – Companies, including CC’s, Co‐operatives and Body Corporates, are required to submit a Return of Income: Companies and Close Corporations (ITR14) within 12 months from the date their financial year ends
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 31 August) – the Interim Employers Filing Season for EMP501 reconciliations runs from 1 September to 31 OctoberAnnual (for period 1 March to 28 February) – the annual Employers Filing Season runs from 1 April to 31 May
