Taxation Blog

“Today, it takes more brains and effort to make out the income tax form than it does to make the income.” (Alfred E. Neuman, Mad Magazine Mascot) Provisional tax is among the most confusing aspects of the tax regime – and it’s also the most heavily penalised. There...

2nd 2026 Provisional Tax Information Request   We are in the process of preparing the second provisional tax returns for the 2026 tax year - due for submission to SARS by 27 February 2026. We would therefore appreciate it if you could furnish us with either a...

07 January – PAYE submissions and payments 19 January – End of Filing Season 2025 for Provisional Taxpayers and End of Filing Season 2025 for Trusts 23 January – VAT manual submissions and payments 29 January – Excise duty payments 30 January – VAT electronic...

“The South African Revenue Service is always ready to assist taxpayers to fulfil their legal obligations.” (SARS) Acknowledging that taxpayers often find it difficult to settle tax debt due to financial challenges, SARS has launched an expedited debt compromise...

05 December – PAYE submissions and payments 24 December – VAT manual submissions and payments 30 December – Excise duty payments 31 December – VAT electronic submissions and payments & CIT Provisional Tax payments where applicable. Note: Copyright in this...

“Trustees remain accountable for all tax matters of a trust, regardless of the economic activity of the trust.” (SARS) The official trust filing season for the 2025 year of assessment is now open for both provisional and non-provisional taxpayers – and SARS has issued...

07 November – PAYE submissions and payments 25 November – VAT manual submissions and payments 27 November – Excise duty payments 28 November – VAT electronic submissions and payments, & CIT Provisional Tax payments where applicable.     Note: Copyright...

South African Revenue Service (SARS) has warned taxpayers to be aware of emails or SMS’s that ask for personal, tax, banking and eFiling details indicating that taxpayers are eligible to receive tax refunds OR even where SARS is “owed” monies providing specific “SARS”...

“Profile hijacking points to pervasive cybercrime with global links.” (Edward Kieswetter, SARS Commissioner) The Tax Ombud has again warned South Africans about the concerning increase in eFiling profile hijackings, which has spurred the Office of the Tax Ombud (OTO)...

07 October – Monthly Pay-As-You-Earn (PAYE) submissions and payments 20 October – End of Filing Season 2025 for Individual taxpayers 24 October – Value-Added Tax (VAT) manual submissions and payments 30 October – Excise Duty payments 31 October – VAT electronic...

The Bi-annual August 2024 PAYE reconciliation period is from 22 September 2025 - 31 October 2025. All employers must prepare and submit their declaration (EMP501) and employees’ IRP5’s to SARS reconciling the PAYE/SDL/UIF paid during the period 1 March 2025 to 31...

“He said that there was death and taxes, and taxes were worse, because at least death didn’t happen to you every year.” (Terry Pratchett) In SARS jargon, a ‘systemic issue’ is the underlying cause of a complaint that affects many taxpayers. These systemic issues may...

05 September – PAYE submissions and payments 25 September – VAT manual submissions and payments 29 September – Excise duty payments 30 September – VAT electronic submissions and payments, CIT Provisional Tax payments and PIT top-up Provisional Tax payment where...

“Transactions or speculation in crypto assets are subject to the general principles of South African tax law and taxed accordingly.” (SARS) A staggering 5.8 million South Africans hold a crypto asset, with Southern Africa boasting the largest uptake of Bitcoin in the...

  07 August – PAYE submissions and payments 25 August – VAT manual submissions and payments 28 August – Excise duty payments 29 August – VAT electronic submissions and payments, Corporate Income Tax Provisional payments where applicable, and Personal Income Tax...

07 July | Monthly PAYE submissions and payments   25 July | Value Added Tax (VAT) manual submissions and payments   30 July | Excise duty payments   31 July | VAT electronic submissions and payments, Corporate Income Tax (CIT) Provisional Tax payments...

We are in the process of preparing the first provisional tax returns for the 2026 tax year, due for submission to SARS by 29 August 2025. We would therefore appreciate it if you could furnish us with either a copy of your latest payslip OR the total of your PAYE...

“We accept the responsibility to achieve the 2025/26 revenue estimate presented by the Finance Minister Mr Enoch Godongwana.” (SARS Commissioner Edward Kieswetter) Removing the contentious proposed VAT increases from Budget 3.0 led to a shortfall in revenue that...

“My sincere gratitude goes to the compliant taxpayers and traders who have continuously played their part in building our country. Ndza khenza.” (SARS Commissioner, Edward Kieswetter) Tax Filing Season 2025 officially opens on 7 July this year. This covers the...

  With Compliments 21 July 2025 is the official start of the 2025 Tax filing season – SARS is encouraging all taxpayers to use SARS e-filing channels to file their tax returns with amended deadline dates: Type of Taxpayer    Channel   Due Date Non-provisional and...