Tax and SARS knowledge base
Turnover-tax returns and payments
When are turnover-tax returns and payments due?
Last reviewed:
Direct answer
Turnover-tax return and payment obligations should be checked against current SARS turnover-tax guidance and the taxpayer's own SARS notices. Do not publish or rely on a date copied from a prior year, another tax type or an informal online calendar. Confirm the relevant period, return, payment channel and current deadline before filing.
The practical control is a compliance calendar supported by evidence. It should show the required action, responsible person, period, source of deadline, preparation date, review date, submission confirmation, payment reference and reconciliation to the SARS statement of account.
What this means in practice
A return and a payment are different events. Paying an amount does not prove that the correct return was submitted, and filing a return does not prove that the payment cleared correctly. Keep both confirmations and reconcile them to the relevant tax account.
Micro businesses often have simple records, but simplicity makes a missed action more visible. The owner may manage sales, banking and administration personally, which can leave no independent reminder when a filing date approaches. A diary entry alone is weak. Pair it with a checklist, allocated responsibility and a backup person.
Use current SARS communications as the primary source of dates. Where an eFiling screen, notice or official SARS page conflicts with an old spreadsheet, stop and resolve the discrepancy before submitting. Do not assume an extension or special arrangement applies just because it applied in a prior period.
Step-by-step
- Confirm registration and account access.
Verify the turnover-tax reference, authorised eFiling access, contact details and current taxpayer status. Resolve old representative or banking details early, before a filing or payment deadline.
- Obtain the current SARS timetable.
Check the latest official turnover-tax page, SARS notices and the eFiling account. Record the source and date checked in the compliance calendar. Note whether the relevant deadline is a return date, payment date or both.
- Prepare turnover records in advance.
Reconcile sales records, invoices, cash receipts, point-of-sale reports and bank deposits. Investigate unexplained movements before completing a return. Keep a working paper that supports every material return figure.
- Review before submission.
Have the owner or responsible person confirm the period, taxpayer details, turnover figure and return answers. Save a PDF or screenshot of the submission confirmation, not just a draft screen.
- Pay through the authorised method.
Follow the payment instructions associated with the tax type and assessment. Use the correct reference and retain bank or eFiling proof. Avoid paying from an account with an unclear payer identity where SARS may be unable to allocate it properly.
- Reconcile the account after processing.
Check the SARS statement of account or account history to confirm that the filing and payment appear as expected. Investigate unallocated payments, unexpected interest, penalties or balance differences promptly.
Documents and records to keep
Keep the current calendar, official-date sources, turnover workpapers, submitted returns, submission confirmations, payment receipts, bank statements, SARS notices, statement-of-account reconciliations and correspondence about any correction or payment arrangement. Keep a record of who prepared and approved each action.
Important limits and exceptions
This guide intentionally does not state a fixed date. Deadlines can depend on the relevant period and current SARS administration. Verify all dates in the live official sources before action. Do not treat a payment confirmation as proof that SARS allocated it to the intended turnover-tax period.
If the business has ceased qualifying, changed ownership, moved tax systems or received a SARS notice, the normal calendar may need review. Do not ignore an unfamiliar notice because earlier returns were routine.
When to get tailored advice
Get assistance where returns are overdue, a payment is missing or allocated incorrectly, interest or penalties appear, turnover records are incomplete, or the business may have become ineligible. Seek advice before changing a filed return or entering a payment arrangement.
TaxProof can help build a calendar and reconcile source records to SARS account evidence. We cannot confirm a deadline without checking the current SARS position for the taxpayer and period.