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Deadline for the submission of VAT returns and payments

Friday, 28 November 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Q: Submission Date and Penalties. I see that for the last few months SARS automatically charges penalties on the VAT returns if they are not paid before the 25th. This causes me to write to SARS every month and ask them to write it off. Please can you confirm if you have encountered the same problem with other practitioners.

A: You did not indicate how the amount due is paid.  

In terms of proviso (iii) to section 28(1) of the Value-Added Tax Act a vendor registered with SARS to submit returns electronically is deemed to have submitted the return and made payment within the period ending on the twenty-fifth day if the vendor submits the returns and makes full payment of the amount of tax electronically and in the prescribed form and manner within the period ending on the last business day of the month during which that twenty-fifth day falls.  

If payment is for instance made by cheque after the twenty-fifth day SARS would be entitled to levy a penalty.  The same would apply if the return is not submitted electronically.  

The payment must also be in SARS’s bank before close of business –for some banks this would mean before 12:00 on the last day.  If not, SARS would also levy the penalty.

Disclaimer: Nothing in this query and answer should be construed as constituting tax advice or a tax opinion. An expert should be consulted for advice based on the facts and circumstances of each transaction/case. Even though great care has been taken to ensure the accuracy of the answer, SAIT do not accept any responsibility for consequences of decisions taken based on this query and answer. It remains your own responsibility to consult the relevant primary resources when taking a decision.



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.

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