đź“… Key SARS Deadlines
Stay ahead of your compliance obligations with these critical submission dates:
📌 Submission | 🗓 Period Covered | ⏰ Due Date |
EMP201 (PAYE/UIF/SDL) | Monthly payroll declarations | 7th of the month after the payroll month (previous business day if on a weekend or public holiday) |
EMP501 Interim Reconciliation | March to August (1st half) | 31 October |
EMP501 Final Reconciliation | March to February (full year) | 31 May |
IRP5/IT3(a) Certificates | Annual (all employees) | 31 May |
VAT201 (manual/eFiling) | Monthly or bi-monthly VAT periods | 25th or last business day of the month after period end |
Personal Income Tax (Non-Provisional) | Individual tax return (ITR12) | Typically 23 October (SARS sets the exact date each year) |
Personal Income Tax (Provisional) – 1st Payment | March to August | 31 August |
Personal Income Tax (Provisional) – 2nd Payment | March to February | 28/29 February |
Corporate Income Tax (CIT) – 1st Provisional | First half of financial year | 6 months after year start |
Corporate Income Tax (CIT) – 2nd Provisional | Full financial year | End of financial year |
Corporate Income Tax (CIT) – Final Return (ITR14) | Full financial year | 12 months after year end |
đź’ˇ Note:
- When a deadline falls on a weekend or public holiday, the due date moves earlier to the last business day before.
- Missing deadlines may result in penalties, interest, or compliance flags.
- Accurate, timely submissions rely on correct monthly bookkeeping, payroll, and reconciliations.