Page 52 - Nexia Cape Town 2018 TG Digital
P. 52

TAX SEASON DEADLINES 2018/19

       Income tax returns

                        Individual  Company     Trust
        Submitting tax returns  September  N/a  September
        manually
        Non-provisional   November  N/a      November
        taxpayers filing via
        e-Filing
        Provisional taxpayers   January  12 months after   January
        filing via e-Filing      year-end


       Provisional tax
                        Individual  Company     Trust
        First provisional tax  August  6 months after   August
                                 year-end
        Second provisional   February  12 months after   February
        tax                      year-end
        Third provisional tax  September    ■ 6 months   September
                                   after year-end
                                   if year-end is
                                   not February
                                    ■ 7 months
                                   after year-end
                                   if year-end is
                                   February





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