Individuals

Tax Type

1ST PROVISIONAL

2ND PROVISIONAL

3rd PROVISIONAL

Due Date

Filing and payment(IRP6’s) 31 August

Filing and payment 28 February( second period)

Filing and payment 30 September (3rd period)

Date Payable to SARS

31 August

28 February

30 September

Close Corporations and Companies

1st Provisional 6 months into the tax year
2nd Provisional on the last day of the financial year end