Page 53 - Nexia Cape Town 2018 TG Digital

Value-added tax

Individual Company Trust
Submitting VAT On or before On or before On or before
returns manually the 25th of the the 25th of the the 25th of the
month following month following month following
the VAT period the VAT period the VAT period
Submitting VAT On or before the On or before the On or before the
returns via e-Filing end of the month end of the month end of the month
following the VAT following the VAT following the VAT
period period period

Payroll tax returns

Individual Company Trust
Annual Employer May May May
Reconciliation
Declaration (EMP501)
and Employee Income
Tax certificates [IRP5/
IT3(a)]
Interim/Bi-annual October October October
Employer
Reconciliation
Declaration (EMP501)
and Employee Income
Tax certificates
[IRP5/IT3(a)]
Monthly declaration On or before the On or before the On or before the
(EMP201) 7th of the month 7th of the month 7th of the month
following the following the following the
payroll month payroll month payroll month

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