Key points
- Know which taxes apply to your entity — it depends on its type, turnover and whether you employ staff.
- Keep records that support every return you submit.
- Track SARS correspondence closely and respond within the time allowed.
Which taxes might apply to your business?
Your obligations depend on your type of entity and how it operates. Common ones include:
- Income tax — companies and trusts submit annual income tax returns.
- Provisional tax — many businesses pay tax in advance during the year.
- Value-Added Tax (VAT) — for businesses that are registered or required to register.
- Employees' tax (PAYE), UIF and SDL — for employers (see our payroll guide).
Working with SARS eFiling
Most submissions and payments are made through SARS eFiling. Keep your eFiling profile, banking details and registered representative information up to date, and make sure only authorised people have access.
SARS communicates through eFiling and by email, so check for correspondence regularly. Requests for supporting documents usually have a response deadline.
Good habits that keep you compliant
- Keep invoices, bank statements and supporting documents organised and accessible.
- Reconcile your accounts regularly so year-end figures are reliable.
- Diarise submission dates for your entity — they differ by tax type and financial year-end.
- Get advice before major transactions, as they can have tax consequences.
When to ask for help
If you receive an audit or verification request, are unsure whether to register for VAT, or have fallen behind with submissions, it is worth getting professional help early.
General information only. This guide is not professional advice. Tax and statutory requirements change — confirm current rules and dates with SARS or CIPC, or speak to us about your situation.