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Deloitte Tax Alert 6/2012: Errors On Income Tax & PAYE Returns



Please note that the due date on the 2012 final tax return and payment for Companies and Close Corporations (FORM 6-0/0031) has, in some cases, been incorrectly reflected as 30 June 2012 irrespective of the year-end of the particular Company or Close Corporation.  Effected taxpayers should ignore the incorrect date and submit and pay their final income tax liability within seven months after their particular financial year-end.

The final date for paying tax in respect of the 2012 year should therefore be as follows:

FINANCIAL YEAR-END                                                          TAX PAYABLE ON OR BEFORE


31 January 2012                                                                      31 August 2012

29 February 2012                                                                     30 September 2012

31 March 2012                                                                          31 October 2012

30 April 2012                                                                             30 November 2012

31 May 2012                                                                             31 December 2012

30 June 2012                                                                            31 January 2013

31 July 2012                                                                              28 February 2013

31 August 2012                                                                        31 March 2013

30 September 2012                                                                 30 April 2013

31 October 2012                                                                       31 May 2013

30 November 2012                                                                  30 June 2013

31 December 2012                                                                  31 July 2013



Inland Revenue’s system has been set-up to indicate the monthly Employee’s Tax Remittance (“PAYE return”) as the PAYE period of the particular tax year as opposed to the calendar month during which the PAYE was deducted, i.e. July 2012 is reflected as the 5th period of 2013.  It recently came to our attention that some parts of the PAYE return indicate the PAYE period while other parts indicate the calendar month.  Taxpayers should ensure that all parts of the PAYE return reflect the same PAYE period and should make manual corrections on the return were necessary.   


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