Business Tax FAQs

Business Tax Faqs

As an employer you can cancel registration for employees’ tax if: •None of your employees is liable for payment of normal tax and you are not liable for payment of Skills Development Levy (SDL);
It should be noted that SASSA determines the criteria for paying of the grant or not. According to SASSA, to qualify for the grant, you need to be unemployed (not having any source of income).
To cancel a registration for employees’ tax you need to send written notification and EMP123/EMP123T form to SARS. You can send the notification and form via email, post or fax to the region where the entity is registered.
Individual income tax return filing dates: eFiling deadline - 1 September to 16 November 2021: Taxpayers who file online Branch filing deadline: 1 September to 22 October 2021: Taxpayers who cannot file electronically can do so at a SARS branch by appointment Provisional via eFiling deadline: 1 September 2021 to 29 January 2022: Provisional taxpayers who file electronically.