Print Page   |   Report Abuse
News & Press: SARS News & Tax Administration

Dates by which an employer must render a return (EMP 501)

30 March 2015   (0 Comments)
Posted by: Author: SARS
Share |

Author: SARS

SARS published Notice No. 262 in Government Gazette No. 38618 on the 27th of March 2015.

This Notice sets out the dates upon which the employer must render a return as prescribed in paragraph 14(3)(a) of the Fourth Schedule (EMP501). The dates are for the period:

  • 1 March 2014 – 28 February 2015: on or before 29 May 2015; and
  • 1 March 2015 – 31 August 2015: on or before 30 October 2015.

Please click here to access Notice No. 262.  


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

Membership Management Software Powered by®  ::  Legal