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 submissions and payments & CIT Provisional Tax payments where applicable. Disclaimer:  The information provided herein should not be used or relied on as professional advice. No liability can be accepted fo

“A rich man without charity is a rogue; and perhaps it would be no difficult matter to prove that he is also a fool." (Henry Fielding, English writer and judge) Across the country, tens of thousands of groups run feeding schemes, environmental projects, schools, clinics, and training centres, often built on passion rather than profit. But while “NGO” is the word most people use, it’s not actually a legal term in South Africa. Entrepreneurs who fund or collaborate with non-pro

“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 process to help eligible taxpayers settle outstanding tax debts swiftly and on more favourable terms. The normal debt compromise process remains available to all taxpayers, and learnings from this expedited process wil

“You can dream, create, design and build the most wonderful place in the world, but it requires people to make the dream a reality.” (Walt Disney) Faced with rising demand, every successful solo-business person or freelancer will start wishing they had someone around who could help. But deciding to hire means planning for ongoing salary costs, statutory contributions, written contracts and record-keeping. Do it deliberately, with preparation and you will gain capacity and pot

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. Disclaimer:  The information provided herein should not be used or relied on as professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always conta

“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 stern warnings to trustees to fulfil their tax obligations.  Who must file trust tax returns?    A trust is included under the definition of a “person” in terms of the ITA (Income Tax Act no.58 of 1962) and is t

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. Disclaimer:  The information provided herein should not be used or relied on as professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always cont

“Profile hijacking points to pervasive cybercrime with global links.” (Edward Kieswetter, SARS Commissioner) The Tax Ombud has again...

07 October – Monthly Pay-As-You-Earn (PAYE) submissions and payments 20 October – End of Filing Season 2025 for Individual taxpayers 24...

“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)...

05 September – PAYE submissions and payments 25 September – VAT manual submissions and payments 29 September – Excise duty payments 30...

“Transactions or speculation in crypto assets are subject to the general principles of South African tax law and taxed accordingly.”...

07 August – PAYE submissions and payments 25 August – VAT manual submissions and payments 28 August – Excise duty payments 29 August –...

“My sincere gratitude goes to the compliant taxpayers and traders who have continuously played their part in building our country. Ndza...

“We accept the responsibility to achieve the 2025/26 revenue estimate presented by the Finance Minister Mr Enoch Godongwana.” (SARS...

07 July – Monthly PAYE submissions and payments 25 July – Value Added Tax (VAT) manual submissions and payments 30 July – Excise duty...

"The difference between tax avoidance and tax evasion is the thickness of a prison wall." (Denis Healey, former UK Chancellor of the...

Last month’s Budget 3.0 withdrew the contentious proposed VAT changes. This resulted in inflation-linked fuel levy increases of 16c for...

06 June – PAYE submissions and payments     25 June – VAT manual submissions and payments     27 June – Excise duty payments  30 June –...

“In 2025/26, SARS will focus on addressing the tax gap to improve revenue collection.” (National Treasury Budget Review) With additional...