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Filing / Return

ITR 14 (Income tax return)

IRP6

CIPC

IT3a

EMP201

EMP501

VAT returns

IT14SD

ITA34 – nothing to do
IRP5
Detail

a form that SARS requires all companies registered with CIPC to complete and submit to SARS once every year.
The form is used to declare your incomes and expenses/deductions so that SARS can calculate how much tax
your business need to pay, or how much of a tax refund SARS needs to pay to you.

Tax Return completed by provisional taxpayers, twice or (optionally) three times during the tax year to declare
their income

Companies and Intellectual Property Commission

same as an IRP5, except that it shows employee earnings from which tax has NOT been deducted

The amounts deducted or withheld by the employer must be paid to SARS on a monthly basis by completing
the EMP201.
You need to submit your EMP201 and the payment, if applicable, within 7 days after the end of each month,
e.g. by the 7th of each month.

Employer Annual Reconciliation Declaration

Vendor declaration form

It is a schedule which reconciles the business's VAT, PAYE, Income Tax and Customs declarations from the
ITR14 to the information submitted to SARS during the year. SARS may request the IT14SD after submission of
the ITR14. If it is required, SARS will make it available to the taxpayer via a link in SARS eFiling.

Summary of the assessment for the tax year. After tax return submission, SARS sends a summary of the
submission à ITA34. Taxpayer needs to have a look at it and sees if he agrees; if not then Taxpayer can dispute
the assessment with SARS. It does not say that the taxpayer is audited, and if Taxpayer is happy with the
result, then taxpayer does not need to take any further action after receiving it.
Employee's tax certificate that is issued to him/her at the end of each tax year detailing all
employer/employee related incomes, deductions and related taxes. It is used by the employee specifically to
complete his/her income tax return for a specific year.
Frequency Required Fees (Rand) Comments

Yearly Yes Yearly fee

Bi-annual Yes Yearly fee

Yearly Yes Yearly

Yearly Yes Yearly

Monthly Yes Yearly

Annual Yes Yearly

Bi-monthly Yes bi-monthly fee

Only if
Yearly requested
by SARS

Yearly N/A
Yearly No

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