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SARS Calls for 2021 Tax Returns

May 18, 2021

South African Revenue Service

The South African Revenue Service (SARS) has called for tax returns for the 2021 year of assessment to be submitted.

The call was made in Government Gazette 44571 in terms of section 25 of the Tax Administration Act.

For individuals, the 2021 year of assessment refers to the period of 12 months ending on 28 February 2021.

Individuals that earned R500 000 or less from one single source and for which employees’ tax has been deducted do not need to submit income tax returns.

A company must submit a tax return within 12 months from the date on which its financial year ends.

Taxpayers using the SARS eFiling platform have until 23 November 2021 to submit while the deadline for provisional taxpayers is 31 January 2022.

Meanwhile, in Gazette 44578, SARS published an amendment of Schedule 1 to the Customs and Excise Act:


• Notice 426 – Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, to increase the rate of customs duty on wheat and wheaten flour from free of duty to 19,17c/kg and 28,76c/kg respectively, in terms of the existing variable tariff formula – Minute 01/2021- in effect on 14 May 2021.