Compliance Guide
Sole Proprietor
Individual trading in their own name or a registered business name. The simplest business structure in South Africa — you and the business are legally the same entity.
Updated for 2026
Business Compliance Guides for South Africa
Everything you need to know about registration, tax obligations, annual returns, BEE compliance, financial statements, and deregistration — for every business entity type in South Africa.
CIPC: CoR15.1
Pty Ltd (Private Company)
Private company registered with CIPC under the Companies Act 71 of 2008. Offers limited liability protection and is the most popular formal business structure in South Africa.
CIPC: CK1
Close Corporation (CC)
Legacy business structure governed by the Close Corporations Act 69 of 1984. No new CCs can be registered since 1 May 2011, but existing CCs may continue operating.
Compliance Guide
Trust
Legal arrangement where a trustee holds and manages assets for the benefit of beneficiaries. Registered with the Master of the High Court, not CIPC.
CIPC: CoR15.2
Non-Profit Company (NPC)
Company incorporated for a public benefit purpose, not financial gain. Formerly known as a Section 21 company, governed by the Companies Act 71 of 2008.
Compliance Guide
Partnership
Two or more persons carrying on business together with a view to profit. Not a separate legal entity — partners share unlimited personal liability.
What We Cover
Registration
How to register your business with CIPC, SARS, and other authorities.
Annual Returns
Filing requirements for CIPC and SARS — deadlines and penalties.
Tax Obligations
Income tax, provisional tax, VAT, dividends tax, and more.
PAYE & Payroll
Employee tax, UIF, SDL registration, and monthly submissions.
BEE Compliance
B-BBEE scorecards, verification, and improving your BEE level.
Financial Statements
Reporting requirements, audit thresholds, and accounting standards.
Deregistration
How to close, deregister, or wind up your business properly.
Stay compliant with Accounter
Accounter helps South African businesses manage their accounting, tax returns, and compliance — all in one platform. From R300/month.