Income tax returns must be submitted within the following periods:
| (a) |
in the case of any company, within 12 months from the date on which its financial year ends; or |
| (b) |
in the case of all other persons (which include natural persons, trusts and other juristic persons, such as institutions, boards or bodies)— |
| (i) |
on or before 21 September 2018 if the return is submitted manually; |
| (ii) |
on or before 31 October 2018 if the return is submitted by using the SARS eFiling platform or electronically through the assistance of a SARS official at an office of SARS; |
| (iii) |
on or before 31 January 2019 if the return relates to a provisional taxpayer and is submitted by using the SARS eFiling platform; or |
| (iv) |
where accounts are accepted by the Commissioner in terms of section 66(13A) of the Income Tax Act in respect of the whole or portion of a taxpayer’s income, which are drawn to a date after 28 February 2018 but on or before 30 September 2018, within 6 months from the date to which such accounts are drawn. |
Foodstuffs, Cosmetics and Disinfectants Act, 1972
