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Important dates to know – 2022 Tax year

Let us now reiterate all the dates that have been mentioned thus far

As mentioned previously, the submission dates of Income Tax returns change yearly, we have updated the filing dates for the 2022 Tax year specifically.

Provisional tax return due dates NEVER change and if you are late with these returns, you will get a 10% late payment penalty if there is a payment due.

  • Income Tax Filing Season – Filing Season for individuals normally runs from July to October/November*

For the 2022 Tax year – please submit by the below dates to avoid SARS levying penalties against you for non-submission.

  • 24 October 2022 if the return is submitted electronically at a SARS Branch
  • 24 October 2022 for non-provisional taxpayers on Efiling
  • 23 January 2023 for provisional taxpayers on Efiling

*Exact dates will be published in Government Gazette.

  • Provisional Tax – The filing and payment by individuals of provisional tax (IRP6’s) is 31 August (1st period), 28 February (2nd period) and 30 September (3rd period)

Administrative penalties

SARS has stated “Taxpayers who do not submit their returns will be charged an administrative penalty, which can range from R250 to R16 000 per month, depending on the taxable income of the taxpayer. It is a criminal offence to not submit a return, and continuous non-compliance will lead to criminal prosecution”

An administrative penalty as mentioned above, is a penalty levied under Section 210 of the Tax Administration Act (TAA). The Act prescribes the various types of non-compliance which are subject to fixed administrative penalties.

Currently the penalty is imposed only for non-submissions of tax returns in respect of individuals and companies:

  • For individuals the penalty will be imposed where the taxpayer has failed to submit a return as and when required under the Income Tax Act for years of assessment commencing on or after 1 March 2006 where that person has two or more outstanding income tax returns for such years of assessment
  • Request for Remission (RFR) can be submitted on EFiling when a taxpayer disputes any administrative penalty levied and raised due to non-compliance

Please click here for further information on admin penalties levied by SARS.

It is vital to keep all tax returns and compliance up to date with SARS to avoid unnecessary issues or admin penalties being levied.