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
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.
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
Only if
Yearly requested
by SARS
Yearly N/A
Yearly No