Resource
The dates that cost you a penalty if you miss them
Every recurring submission a South African SME has to make, what it covers and when it is due. Dates that fall on a weekend or public holiday move to the last business day before.
| Submission | Due | Next | Who |
|---|---|---|---|
EMP201 PAYE, UIF and SDL for the month just ended. The most commonly missed one, because it falls so soon after month end. | By the 7th of the following month | 06 Nov 2026in 21 days | Any employer |
VAT201 Usually every two months, monthly above the larger turnover threshold. | By the 25th, or the last business day for eFiling | Depends on your dates | VAT vendors |
Provisional tax, first period Covers the first six months of the tax year. | By 31 August | 31 Aug 2027in 319 days | Provisional taxpayers |
Provisional tax, second period The final estimate for the tax year. | By the end of February | 26 Feb 2027in 133 days | Provisional taxpayers |
EMP501, interim Reconciles what was declared on EMP201 against what was actually paid, for the first six months. | Usually September to October | Depends on your dates | Any employer |
EMP501, annual The full-year reconciliation. IRP5 certificates are issued from it. | Usually April to May | Depends on your dates | Any employer |
CIPC annual return Missing it eventually leads to deregistration, which is far harder to undo than to avoid. | Within 30 business days of the registration anniversary | Depends on your dates | Every registered company and close corporation |
Income tax return, ITR14 | Within 12 months of the financial year end | Depends on your dates | Every company |
Next dates are worked out in South African time and moved back to the Friday when they fall on a weekend. Public holidays shift a deadline the same way and are not accounted for here, so check the date if it lands near one.
A guide, not tax or financial advice. Confirm anything that affects a submission against SARS or CIPC, or with your accountant. Last reviewed 2026-10-05.