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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.

Related reading: our CIPC annual returns guide.

Step-by-Step Process

  1. 1

    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.

  2. 2

    File CIPC annual return online

    Log into the CIPC e-services portal, verify your company details, and submit the annual return with payment.

  3. 3

    Prepare financial statements

    Have your annual financial statements prepared by your accountant according to IFRS for SMEs or appropriate framework.

  4. 4

    File ITR14 with SARS

    Submit the company income tax return on SARS eFiling, attaching required financial schedules.

  5. 5

    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

Key requirements
Requirement
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

Important deadlines
Deadline
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

Fees and costs
ItemAmount
CIPC annual return filing feeR100
Late CIPC penaltyR100/month
Accountant-prepared annual returnR2,000–R10,000

Non-Compliance Penalties

Non-compliance penalties
Penalty
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?
CIPC charges a R100 late penalty for each month the return is overdue. If a company fails to file for two or more consecutive years, CIPC may begin deregistration proceedings. You can still file the return late, but penalties accumulate until it is submitted.
Is the CIPC annual return the same as a tax return?
No. The CIPC annual return is a compliance filing confirming your company details and is submitted to CIPC with a R100 fee. Your tax return (ITR14) is filed separately with SARS and reports your financial results. Both are required annually.
When is the ITR14 due for my Pty Ltd?
The ITR14 is generally due within 12 months of your financial year-end, but SARS sets specific filing windows. Provisional taxpayers typically file between July and January. Check the SARS website for the current year's filing dates.

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