Official source
Source domain: sars.gov.za
Collected on 15 September 2026
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Optional third Provisional Tax payment
An optional third payment of Provisional Tax can be made by 30 September, where necessary, to avoid underestimation penalties.
The document's recorded date is 28 February 2026. Confirm on the official source.
Third period (optional): 30 September
Places
City of Cape Town, Western Cape
Reference
https://www.sars.gov.za/businesses-and-employers/small-businesses-taxpayers/smme-connect-issue-15-august-2026/
Closing Date
28 February 2026
Access to SARS digital services
Small businesses can use SARS eFiling and SARS MobiApp to submit returns, make payments, and manage tax compliance digitally.
The document's recorded date is 28 February 2026. Confirm on the official source.
Submission Channels for IRP6 eFiling (sarsefiling.co.za) SARS MobiApp
Second Provisional Tax payment
Taxpayers must submit and pay their second instalment of Provisional Tax by the last business day of February, based on estimated taxable income.
Second period: 28 February
Provisional Tax return (IRP6) submission and payment
Small businesses and individuals with income not subject to PAYE must submit a Provisional Tax return (IRP6) and pay taxes in advance based on estimated income. Payments are credited against final tax after assessment.
The document's recorded date is 28 February 2026. Confirm on the official source.
Submit and pay by the last business day of: First period: 31 August
Participation in taxpayer education events
Small businesses and entrepreneurs can attend SARS-led outreach events such as the International SMME Day campaign, Manufacturing Indaba, and SEZ workshops to learn about tax obligations, digital services, record keeping, and compliance.
The document's recorded date is 28 February 2026. Confirm on the official source.
SARS engaged manufacturers, exporters, SMMEs and value-chain participants on tax and customs obligations, digital services, trade facilitation and voluntary compliance on the Manufacturing Indaba at Sandton Convention Centre in July.
