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Income Tax Act, 1962 (Act No. 58 of 1962)


2017 Notices

Returns to be submitted by a person in terms of section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)

4. Periods within which income tax returns must be furnished


Income tax returns must be submitted within the following periods:

(a) in the case of any company, within 12 months from the date on which its financial year ends; or
(b) in the case of all other persons (which include natural persons, trusts and other juristic persons, such as institutions, boards or bodies)—
(i) on or before 22 September 2017 if the return is submitted manually;
(ii) on or before 24 November 2017 if the return is submitted by using the SARS eFiling platform or electronically through the assistance of a SARS official at an office of SARS;
(iii) on or before 31 January 2018 if the return relates to a provisional taxpayer and is submitted by using the SARS eFiling platform; or
(iv) where accounts are accepted by the Commissioner in terms of section 66(13A) of the Income Tax Act in respect of the whole or portion of a taxpayer’s income, which are drawn to a date after 28 February 2017 but on or before 30 September 2017, within 6 months from the date to which such accounts are drawn.