Do you become anxious hearing all the SARS media announcements regarding various tax deadlines? Do you lie awake at night wondering whether your tax affairs are in order?

At wauko, we have got you covered!

Let us review the various tax deadlines that might impact you:

Company/Close Corporation/Other legal entities (Trusts excluded):

Depending on your financial year-end, the following filing periods could apply:

• Annual tax returns, due 12 months after year-end.
• Bi-annual provisional tax returns plus third, (top-up) payment due six months after year-end.
• EMP201 monthly returns, due by the 7th of the next month.
• UIF monthly returns, due by the 7th of the next month.
• Workman’s Compensation annual returns, normally due in April or May.
• VAT returns can be monthly, bi-monthly, bi-annually or annually. VAT returns are due a month after the end of the VAT period.
• Excise tax returns, SARS publishes separate deadlines.
• Dividend tax returns, due one month after the declaration of the dividend.
• Donations tax returns, due one month after the donation was made.
• Securities transfer tax, due one month after the transaction.

Let’s look at an example of income and provisional tax return due dates for a company with a financial year end May (2026):

Firstly provisional tax returns will be due six months from the start of the financial year, that is 30 November 2025 annually. The second provisional tax return will be on year-end, being 31 May 2026. The annual tax return is due 12 months after year-end, making it 31 May 2027. If there is still an amount owed to SARS after deducting the first and second provisional tax payments then the top-up amount is also due on 31 May 2027.

Trusts:

Most trusts have a February financial year-end. Trusts have the following filing periods:

• VAT, payroll taxes, excise, provisional tax and donations as mentioned above.
• Annual IT3(t) trust distribution certificates – 30 September 2025.
• Income tax returns for 2025 can be filed from 21 July 2025 to 19 January 2026.
• Section 7C deemed donations calculations are due in March, one month after year-end.

Individuals:

The 2025 tax filing season opens on 7 July 2025.

SARS auto assessments will happen from 7 July 2025 to 20 July 2025. Tax returns not being auto assessed can be filed from 21 July 2025 onwards.

The deadline for non-provisional individuals is 20 October 2025. For provisional individuals, the deadline is 19 January 2026.

Auto assessments (individuals only):

This will be for taxpayers only to declare the following on their tax returns and of which SARS already received the tax certificates from third parties such as banks, employers, medical schemes, etc.

• Salary
• Interest from financial institutions
• Medical aid contributions
• Retirement/pension fund contributions

If you agree with SARS’s auto assessment, there is no further action required.

It is always advisable to review an auto assessment as SARS does not have a record of some additional items that need to be on your tax return. This can include some of the following:

• Additional income and expenses not on a tax certificate
• Donations
• Medical expenses
• Capital gains transactions

You will have to open the tax return and add the additional information. Please note you only have until 20 October 2025 to correct your auto assessed tax return.

Third provisional tax deadlines for individuals:

If you still owe money to SARS after deducting the first two provisional tax return payments for the 2025 tax year as well as any PAYE deducted from your remuneration by your employer, you will have to make a third provisional (top-up) payment by 30 September 2025.

The first provisional tax return for 2026 is due on 29 August 2025 and the second provisional tax return is due on 27 February 2026.

Additional valuable information for all taxpayers:

It is important to ensure that your contact details, addresses and banking details are always kept up to date. Any discrepancies with your registered information might delay any refunds due.

Refunds due will first be allocated against any penalties for late submission of previous tax returns or any outstanding tax. SARS can also request your employer to deduct any tax or penalties due from your monthly salary or pension.

If the deadlines mentioned above fall on a public holiday or a weekend, the due date will be the business day before that due date.

For example, 31 August 2025 falls on a Sunday this year. Any returns due at the end of August will have to be paid and submitted before/on Friday, 29 August 2025.

Always ensure that payments are made on-time and returns submitted on-time. If not, avoidable penalties and interest might be levied. Unnecessary penalties can have an impact on your cash flow.

At wauko we can assist you with your tax compliance and will send advance reminders for any deadline due. We will ensure that you are and remain tax compliant.

We hope that you enjoyed the practical nature of our article. We are always available to chat to you about these and more in-depth questions in relation to your tax affairs. Your partner in tax compliance – we are ready and able to assist you. Please reach out to Madeleen van Schalkwyk on 021 819 7811 or mvanschalkwyk.com.