A small business should treat tax dates as cash-flow dates, not only as compliance deadlines.
Payments for VAT, PAYE, provisional tax and annual returns can fall at different points in the year. Recording them in the same calendar used for rent, salaries and supplier payments helps the business see when cash will be needed.
Start with the business’s registrations
Use the SARS eFiling profile to confirm which tax types the business is registered for. Do not copy another company’s calendar: filing and payment duties depend on the entity, its registrations and its financial year.
For every obligation, record the preparation date as well as the official due date. The preparation date should leave enough time to reconcile records, obtain missing invoices and approve the payment.
Separate tax money from operating cash
Where possible, set aside the expected tax amount as income is received. This reduces the risk of using money needed for SARS to cover ordinary spending.
Check the live SARS calendar and eFiling notices before acting, because public holidays, filing channels and taxpayer circumstances can affect deadlines.
If the business is unsure about an obligation, confirm it with SARS or a registered tax practitioner before the due date.
