3 June 2022
The notice provides definitions of individual who must and those who are not required submit an income tax return for the 2022 financial year.
Deadlines for submission of income tax returns were published.
Final dates to submit income tax returns:
(a) companies, 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 24 October 2022 if the return is submitted electronically through the assistance of a SARS official at an office of SARS or manually;
(ii) on or before 24 October 2022 if the return does not relate to a provisional taxpayer and is submitted by using the SARS eFiling platform;
(iii) on or before 23 January 2023 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 2022 but on or before 30 September 2022, within 6 months from the date to which such accounts are drawn. Read more: here
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