Accounting Weekly

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Reminder: Provisional Tax & Company Tax Deadlines – 28 February 2025

The 28 February 2025 deadline is an important tax deadline for businesses and provisional taxpayers, as they have to submit their tax returns and payments to SARS. Here’s what you need to know.

  1. Company Tax Return (ITR14) Submission

    Who Must File?

    All companies with a February financial year-end must submit their ITR14 by 28 February 2025.

    What’s Required?

    Companies must report income, expenses, and tax calculations accurately to avoid penalties and interest.

    Where to Get Help?

    Visit SARSTV on YouTube for a step-by-step video on how to submit the ITR14 on eFiling.

  2. Provisional Tax (IRP6) Submission

    Who Qualifies? Individuals and businesses earning income other than remuneration must submit their IRP6 and make payment by 28 February 2025.

    Why It Matters? Provisional Tax spreads the tax burden throughout the year to prevent a large year-end tax bill.

    Where to Submit?

  3. Turnover Tax Registration Deadline

    Small businesses with an annual turnover of less than R1 million can register for simplified tax benefits before 28 February 2025 by submitting a Turnover Tax application (TT01) via:

    • SARS branches (by appointment).

    • Email: contactus@sars.gov.za.

    • Tax Practitioners: pcc@sars.gov.za.

  4. Important Reminders

    ✔ Keep an accurate logbook for vehicle expenses until 28 February 2025 to claim deductions.
    ✔ Maintain detailed records of income, expenses, and payments as SARS may audit at any time.
    ✔ Ensure timely submission and payment to prevent penalties and interest.

📌 For more details, read the Monthly Tax Digest – February 2025 on the SARS website.