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Recent changes to be aware of

 

Tax season 2011 for individuals and trusts

  • 01 Jul 2011       Submission period open for all taxpayers
  • 30 Sep 2011     Manual submission deadline for all taxpayers
  • 25 Nove 2011    Electronic submission deadline for non-provisional tax
  • 31 Jan 2012      Electronic submission deadline for provisional tax

Consumer Protection Act

  • This Act came into effect on 1st April 2011
  • Are your trading conditions transparent and easily understood by your customers?
  • Are you trading under the correct name?

 The new Companies Act No 71 of 2008 

  •  This Act came into effect in 1st May 2011
  • Company annual financial statements are to be prepared within 6 months after the financial year end
  • Close Corporation annual financial statements are to be prepared within 9 months after the financial year end
  • Not all companies will be required to have audits,

 SARS provisional tax returns

  • With effect from 1st March 2009 the calculation has changed for both individuals and business taxpayers
  • Provisional tax return taxable income may not be less than 80% of the annual assessed taxable income
  • Taxpayers with taxable income greater than R 1 million are treated differently by SARS

CIPC (the old CIPRO) annual returns are due every year in the month after your business was incorporated by CIPRO
i.e.          Incorporation date 3rd March 1999
               CIPC annual return due April of each year

Close Corporations and Companies that fail to lodge the CIPC annual return may find themselves trading illegally, CIPC will commence with the de-registration process if the matter is not rectified.

 

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E-Filing Dates to remember...
May 2011
EMP201 6th May (Fri)
VAT201 31st May (Tue)

June 2011
EMP501 3rd Jun (Fri)
EMP201 7th Jun (Tue)
VAT201 31st Jun (Tue)

July 2011
EMP201 7th Jul (Tue)
VAT201 30th Jul (Thu)
IT 12 (Ind) 1st Jul (Fri)

August 2011
EMP201 5th Aug (Fri)
VAT201 31st Aug (Wed)
IRP6 31st Aug (Wed)

For Definitions, please click here

 

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