TAX COMPLIANCE DEADLINES

Income tax returns

• Non-provisional taxpayers: 21 October
• Provisional taxpayers: 20 January
• Companies: 12 months after year-end
• Trusts: 20 January

Provisional tax returns and payments

• First provisional tax return: 31 August
• Second provisional tax return: 28 February

Employees's tax (PAYE)

• Monthly EMP201 return and payment: before the 5th on the next month
• Bi-annual EMP501 reconcilliation and return: 31 August
• Annual EMP501 reconcilliation and return: 30 May

Value Added Tax

• By the 25th of the month after the tax period date