Clear vision.
Dedicated service.
Filing Season for 2024 tax year
Make sure your contact details are up to date to receive SARS communication directly!
If you need assistance with your tax, click here.
Individuals
| Action | Date |
| Auto-assessment notices | 1 – 14 July 2024 |
| Normal taxpayers (non-provisional) | 15 July 2024 – 21 October 2024 |
| Provisional taxpayers | 15 July 2024 – 20 January 2025 |
Remember that Expats still have to declare foreign employment income even though it qualifies for tax exemption!
Trusts
| Action | Date |
| Annual tax return | 16 September 2024 – 20 January 2025 |
| IT3(T) Distribution to beneficiaries | 30 September 2024 |
Companies
| Action | Date February 2024 Year End |
| First Provisional tax: 6 months after 2023 year end | 31 August 2023 |
| Second Provisional tax: on 2024 year end | 28 February 2024 |
| Third Provisional tax (top up): within 7 months of 2024 year end | 30 September 2024 |
| Annual tax return: 2024 year | 28 February 2025 |
Value Added Tax (VAT)
Remember that there are several different VAT categories that determines what your business’ filing dates are. If unsure, please check the VAT registration letter issued by SARS or contact us.
- Category A - one return for every 2 calendar months, ending on the last day of January, March, May, July, September and November (uneven months).
- Category B - one return for every 2 calendar months, ending on the last day of February, April, June, August, October and December (even months).
- Category C - one return for each calendar month (taxable supplies exceed R30 million in 12 months).
- Category D - one return for every 6 calendar months, ending on the last day of February and August (farming activities with taxable supplies less than R1.5 million in 12 months, OR micro business i.t.o. the Sixth Schedule).
- Category E - one return for every 12 months, ending on the last day of the vendor’s year of assessment (only for companies letting fixed property or head office of group).
VAT201 return must be submitted and paid on / before the last business day of the month following the “last day” of the VAT period.
If month end is on a Saturday, Sunday or public holiday; then VAT has to be paid by the last business day before!
If you need help with a new VAT registration or VAT201 submissions, click here.
PAYE
EMP201 monthly return includes PAYE, UIF and SDL.
EMP201 must be submitted and paid on / before the 7th of the next month.
If the 7th falls on a Saturday, Sunday or public holiday; then PAYE has to be paid by the last business day before!
EMP501 reconciliation:
- Interim reconciliation: First six months of the tax year (1 March to 31 August) - Due 31 October.
- Annual reconciliation: Full tax year (1 March to 28 February) - Due 31 May.
If you need help with a new PAYE, UIF or SDL registration or EMP501 reconciliation, click here.
