Annual Returns for PTY Ltd Companies in South Africa
Last updated: 2026-03-19
PTY Ltd companies in South Africa have dual annual return obligations: one to CIPC and one to SARS. These are completely separate filings with different deadlines, and missing either can result in penalties or even deregistration of your company.
The CIPC annual return must be filed within 30 business days of your company's registration anniversary date. This is a simple filing that confirms your company's details (directors, registered address, financial year-end) and is accompanied by a filing fee. If you miss this deadline, CIPC charges late penalties and can eventually deregister your company for non-compliance.
The SARS annual return (ITR14) is filed during the company tax filing season, typically 1–12 months after your financial year-end. This return reports your company's taxable income and calculates the corporate tax due at 27%. Companies must also submit provisional tax returns (IRP6) twice during the financial year if liable. Getting these two annual obligations right — CIPC and SARS — is the bare minimum for keeping your PTY Ltd in good standing.
Step-by-Step Process
Check your CIPC anniversary date
Your CIPC annual return is due within 30 business days of your registration anniversary. Check your registration certificate for the date.
File CIPC annual return online
Log into the CIPC e-services portal, verify your company details, and submit the annual return with payment.
Prepare financial statements
Have your annual financial statements prepared by your accountant according to IFRS for SMEs or appropriate framework.
File ITR14 with SARS
Submit the company income tax return on SARS eFiling, attaching required financial schedules.
Submit provisional tax returns
File two IRP6 returns during your financial year — the first within 6 months and the second at year-end.
Key Requirements
- CIPC annual return filed within 30 business days of anniversary
- ITR14 income tax return filed with SARS
- Two provisional tax returns (IRP6) per financial year
- Annual financial statements prepared
- Director and registered address details kept current with CIPC
Important Deadlines
- CIPC annual return: within 30 business days of registration anniversary
- ITR14: within 12 months of financial year-end (check SARS schedule)
- First provisional tax (IRP6): within 6 months of financial year start
- Second provisional tax (IRP6): at financial year-end
- Third provisional tax (optional): within 6 months after year-end
Fees & Costs
- CIPC annual return filing feeR100
- Late CIPC penaltyR100/month
- Accountant-prepared annual returnR2,000–R10,000
Non-Compliance Penalties
- Late CIPC annual return: R100/month penalty
- CIPC deregistration after sustained non-compliance (usually 2+ years)
- Late ITR14: administrative penalty R250–R16,000/month based on taxable income
- Late provisional tax payment: 10% penalty plus interest
- Underestimation of provisional tax by >20%: additional 20% penalty
Frequently Asked Questions
What happens if I miss the CIPC annual return deadline?
Is the CIPC annual return the same as a tax return?
When is the ITR14 due for my PTY Ltd?
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Financial Statements
Financial Statements for PTY Ltd Companies in South Africa
Deregistration
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