06 November: PAYE submissions and payments 25 November: VAT manual submissions and payments 27 November: Excise duty payments 30 November: VAT electronic submissions and payments CIT Provisional Tax payments where applicable.
For years, the story seemed straightforward: smartphones, banking apps, contactless cards and instant payments would steadily push cash towards the exit. South Africa has embraced those technologies, and digital payments are increasingly normal, and yet cash has proved harder to dislodge than many predictions suggested. Using 2024 as its base year, the South African […]
Ask most small business owners how they manage money, and you’ll hear a version of the same formula: Sales minus Expenses equals Profit. It seems logical, but it also means profit is whatever happens to be left over, which is often nothing at all. This is the trap author and entrepreneur Mike Michalowicz set out […]
Filing season for Trusts opened on 19 September 2026 and the closing date for Trusts to file is 22 January 2027 for both provisional and non-provisional trust taxpayers. Trustees and registered representatives should file the Income Tax Return for Trusts (ITR12T) within this period. All registered resident Trusts and qualifying non-resident Trusts are required to […]
07 October: PAYE submissions and payments 23 October: End of Personal Income Tax Filing Season 2026 for non-provisional taxpayers VAT manual submissions and payments 29 October: Excise duty payments 30 October: VAT electronic submissions and payments CIT Provisional Tax payments where applicable
Every small business owner knows the feeling: a promising candidate sails through the interview process, everyone loves them … And then a bigger company swoops in with a salary offer that simply can’t be matched. It’s easy to assume the fight for talent is over before it starts. But compensation is only one variable in […]
When entrepreneurs imagine an exit, they usually picture three doors: a trade sale, a private-equity deal, or a family handover. Yet there is a fourth route that is often less discussed and, for the right company, more emotionally and strategically satisfying: selling the business to the people who already know it best. When properly structured, […]
Common SARS scam types Phishing emails: Members of the public randomly receive false ‘spoofed’ emails, made to look as if they were sent from SARS, but which are fraudulent. Examples include emails appearing to be from returns@sars.co.za or refunds@sars.co.za, indicating that taxpayers are eligible to receive tax refunds. These emails contain links to false forms […]
Business entertainment expenses occupy a unique space in South African tax law. While they may or may not be deductible for income tax purposes under strict rules, a deduction of input VAT on these expenses is generally not allowed. Income tax deduction? What the law says… Under Section 11(a) of the Income Tax Act, an […]
07 August: PAYE submissions and payments 25 August: VAT manual submissions and payments 28 August: Excise duty payments 31 August: VAT electronic submissions and payments PIT Provisional Tax payments (first provisional tax payment) CIT Provisional Tax payments where applicable.
