The due dates for electronically filing tax returns in South Africa differ according on the taxpayer’s classification. Knowing these dates is essential to ensuring compliance and avoiding fines.
1. Individual Taxpayers:
- Non-Provisional Taxpayers: For the 2024 tax year (1 March 2023 – 29 February 2024), the filing season for non-provisional taxpayers ran from 15 July 2024 to 21 October 2024. South African Revenue Service+4South African Revenue Service+4South African Revenue Service+4
- Provisional Taxpayers: Individuals classified as provisional taxpayers had until 20 January 2025 to submit their returns for the 2024 tax year. South African Revenue Service+4South African Revenue Service+4South African Revenue Service+4
2. Trusts:
Trusts were required to file their annual income tax returns by 20 January 2025 for the 2024 tax year. South African Revenue Service+1South African Revenue Service+1
3. Companies:
Companies with a February year-end needed to submit their Company Tax Return (ITR14) by 28 February 2025. South African Revenue Service
4. Employers:
The Employer Annual Declaration period is open from 1 April to 31 May 2025. During this period, employers must submit their annual reconciliation declarations (EMP501) with accurate and current employee payroll information. South African Revenue Service
5. Third-Party Data Providers:
The SARS Third Party Data Annual Submissions process for the period 1 March 2024 – 28 February 2025 opens on 1 April 2025 and will close on 31 May 2025. South African Revenue Service+2South African Revenue Service+2South African Revenue Service+2
6. Excise Duty/Levy Payers:
Excise duty and levy submissions have specific quarterly deadlines. For instance, for the quarter 1 January 2025 – 31 March 2025, submissions are due by 21 February 2025. South African Revenue Service
Important Considerations:
- Auto-Assessments: Starting from 1 July 2024, SARS issued auto-assessments to taxpayers with straightforward tax affairs. If you agreed with the auto-assessment, no further action was required. South African Revenue Service+4South African Revenue Service+4South African Revenue Service+4
- Penalties for Late Submission: Failing to submit tax returns on time can result in penalties and interest charges. It’s imperative to adhere to the stipulated deadlines.
- eFiling Maintenance: SARS occasionally schedules maintenance for its eFiling platform. For example, on 1 February 2025, maintenance was conducted from 05h00 to 09h00 and from 20h00 to 00h00. South African Revenue Service
To stay updated and ensure compliance, regularly check the SARS website or consult with a tax professional.