Income tax returns must be submitted within the following periods:
| (a) | in the case of any company, public benefit organisation approved by the Commissioner in terms of section 30(3) of the Income Tax Act, and recreational club approved by the Commissioner in terms of section 30A(2) of the Act, within 12 months from the date on which its financial year ends; or |
| (b) | in the case of all other persons (which include natural persons, trusts and other juristic persons, such as institutions, boards or bodies)— |
| (i) | on or before 23 October 2026; |
| (ii) | on or before 22 January 2027 if the return relates to a provisional taxpayer or a trust; or |
| (iii) | on or before 22 January 2027 if the return relates to a trust; or |
| (iv) | where accounts are accepted by the Commissioner in terms of section 66(13A) of the Income Tax Act in respect of the whole or portion of a taxpayer’s income, which are drawn to a date after 28 February 2026 but on or before 30 September 2025, within 6 months from the date to which such accounts are drawn. |
