Annual Returns for Non-Profit Companies (NPC) in South Africa
Last updated: 2026-03-19
Non-Profit Companies have more annual return obligations than other entities because they may report to three regulators: CIPC, SARS, and the Department of Social Development (if also registered as an NPO). Each has its own filing requirements, deadlines, and consequences for non-compliance.
The CIPC annual return follows the same process as for PTY Ltd companies — due within 30 business days of the registration anniversary, with a R30 filing fee (reduced from R100 for NPCs). The SARS return depends on PBO status: NPCs with approved PBO status file an IT12EI return declaring exempt income, while those without PBO status file an ITR14 like any other company.
If the NPC is also registered as an NPO with the Department of Social Development, it must submit an annual narrative report, financial statements, and information about its activities. The DSD can deregister an NPO for failure to submit annual reports, which can affect the organisation's credibility and ability to receive funding from government and international donors.
Step-by-Step Process
File CIPC annual return
Submit the annual return on the CIPC portal within 30 business days of your registration anniversary. Pay the R30 NPC filing fee.
Prepare financial statements
Prepare annual financial statements appropriate to your NPC's size and reporting framework.
File SARS tax return
PBOs file IT12EI; non-PBO NPCs file ITR14. Include all income, exempt activities, and any taxable trading income.
Submit DSD annual report (if NPO-registered)
File the annual narrative report and financial statements with the DSD by the prescribed deadline.
Report to donors and funders
Prepare annual reports for major donors, funders, and stakeholders as required by funding agreements.
Key Requirements
- CIPC annual return within 30 business days of anniversary
- SARS IT12EI (for PBOs) or ITR14 (non-PBO NPCs)
- DSD annual report (if registered as NPO)
- Annual financial statements
- Section 18A receipts issued to donors if approved
- PBO activities report for SARS
Important Deadlines
- CIPC annual return: within 30 business days of anniversary
- SARS IT12EI/ITR14: per SARS filing schedule
- DSD NPO annual report: within 9 months of financial year-end
- Section 18A receipts: issued at time of donation or annually
Fees & Costs
- CIPC annual return (NPC)R30
- Accounting and reportingR3,000–R15,000
- DSD annual report preparationR1,000–R5,000
Non-Compliance Penalties
- Late CIPC annual return: R30/month penalty for NPCs
- CIPC deregistration for sustained non-compliance
- Loss of PBO status for SARS non-compliance
- DSD NPO deregistration for failure to report
- Loss of Section 18A approval: donors lose deduction
Frequently Asked Questions
Does an NPC pay less for the CIPC annual return?
What happens if an NPC loses its PBO status?
Must an NPC file with the DSD?
Related Calculators
More Non-Profit Company (NPC) Guides
Registration
How to Register a Non-Profit Company (NPC) in South Africa
Tax Obligations
Tax Obligations for Non-Profit Companies (NPC) in South Africa
PAYE & Payroll
PAYE & Payroll for Non-Profit Companies in South Africa
BEE Compliance
BEE Compliance for Non-Profit Companies (NPC) in South Africa
Financial Statements
Financial Statements for Non-Profit Companies (NPC) in South Africa
Deregistration
How to Deregister a Non-Profit Company (NPC) in South Africa
Stay compliant with Accounter
Accounter helps South African businesses manage their accounting, tax returns, and compliance obligations — all in one platform. From R300/month.