Income tax returns must be submitted within the following periods:
| (a) | in the case of any company, 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 31 October 2019 if the return is submitted electronically through the assistance of a SARS official at an office of SARS or manually; |
| (ii) | on or before 4 December 2019 if the return does not relate to a provisional taxpayer and is submitted by using the SARS eFiling platform; |
| (iii) | on or before 31 January 2020 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 2019 but on or before 30 September 2019, within 6 months from the date to which such accounts are drawn. |
