Tax Administration Act, 2011 (Act No. 28 of 2011)NoticesReturns to be submitted by a Person in terms of Section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)4. Periods within which income tax returns must be furnished |
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 23 October 2023; |
| (ii) | on or before 24 January 2024 if the return relates to a provisional taxpayer and is submitted by using the SARS eFiling platform; or |
| (iii) | 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 2023 but on or before 30 September 2023, within 6 months from the date to which such accounts are drawn. |