Deadline for Provisional Taxpayers is 31 January 2018
The South African Revenue Service (SARS) reminds individual provisional taxpayers that the deadline to submit their annual income tax returns (ITR12) through e-Filing is 31 January 2018.
Late submission could lead to penalties being charged.
A provisional taxpayer is any person who receives income (or to whom income accrues) other than a salary. This includes persons who receive rental income from a property, taxable interest income from investments or other income from a trade.