South Africa
Income Tax Act (Employer & Business) compliance, made simple
12 yes/no questions on a small business's income tax duties: registering, returns, provisional tax, employees' tax (PAYE), records and the small business concessions. You get a score for each area and a list of gaps with what to do about each one.
ComplianceDesk gives you 12 pre-built Income Tax Act (Employer & Business) controls, an evidence vault, audit-ready reports, and reminders before anything falls overdue — so proving Income Tax Act (Employer & Business) compliance stops being a spreadsheet exercise.
Take the free self-assessment: a score for each area and a list of gaps to close.
What is Income Tax Act (Employer & Business)?
12 yes/no questions on a small business's income tax duties: registering, returns, provisional tax, employees' tax (PAYE), records and the small business concessions. You get a score for each area and a list of gaps with what to do about each one.
- Official name
- Income Tax Self-Assessment (Business)
- Status
- In force. Shown as in force as we understand it. Check the current text with the regulator or an attorney, since provisions can be amended or commence at different times.
Who it applies to
- Whether it applies to you depends on your size, activities and licences. Use the free "Which laws apply to me?" checker, or read the first section of the self-assessment.
What you have to do
Registration and standing
A business should be able to show that it can answer yes to these: Is your business registered with SARS for income tax, and do you have the correct tax reference number on file? If you employ people, are you registered as an employer for PAYE, UIF and the skills levy? Is your tax compliance status in good standing, so that you can get a tax clearance for tenders and customers? Do you tell SARS when your details change, such as your address, banking details, directors or tax year-end?
Returns and payments
A business should be able to show that it can answer yes to these: Do you file your annual income tax return (for a company, the ITR14) by the due date for your year-end, with the financial statements it needs? If you are a provisional taxpayer (companies always are), do you submit your provisional tax returns and pay the instalments on time, with a fair estimate of your taxable income? Do you pay your employees' tax and other deductions over to SARS with a monthly EMP201 declaration by the seventh of the next month, and reconcile twice a year (the EMP501)? Do you issue employee tax certificates (IRP5 or IT3(a)) and keep your PAYE and payroll records in agreement?
Records, deductions and concessions
A business should be able to show that it can answer yes to these: Do you keep records and documents that support your income and deductions for at least five years? Do you claim only deductions that are for your business, supported by documents, and avoid private expenses? If you qualify as a small business corporation or for turnover tax, have you confirmed the conditions and the current thresholds with SARS or your accountant? If you pay people outside the PAYE system (contractors), have you checked whether they are really independent, and kept their tax details?
How to comply, step by step
- Registration and standing. Register on SARS eFiling. Companies are registered through the CIPC at incorporation, and you then link your tax profile. Register as an employer on eFiling as soon as you pay your first employee. Check your compliance status on eFiling every month and clear any outstanding returns or debt. Update your eFiling profile when anything changes. SARS reports that it penalises late registration and late updates.
- Returns and payments. Calendar the due date for each year and arrange your accountant early. File and pay twice a year (and the optional top-up), and keep the workings. Answer Not applicable if you are not a provisional taxpayer. File and pay every month, even a nil return, and do the half-year and annual reconciliations on time. Answer Not applicable if you have no employees. Reconcile payroll to PAYE each month, and issue certificates after the annual reconciliation. Answer Not applicable if you have no employees.
- Records, deductions and concessions. Keep invoices, bank statements, ledgers and contracts in an organised file for five years. Records must be kept so SARS can audit them. Keep a business-only bank account, and have your accountant review the largest deductions. Check the conditions each year, as they change. Answer Not applicable if you are not a company or sole trader eligible for these. Check contractors against the SARS tests for employment. Misclassifying employees can create PAYE liability.
Sources and review status
Compiled from the public sources below. It is not legal advice and has not been reviewed by a lawyer. Last researched 2026-11-01. This is general information, not legal advice. Laws change, so check the current text and the regulator's notices before relying on it.
Every Income Tax Act (Employer & Business) control, organised for you
The real control library ComplianceDesk seeds the moment you activate Income Tax Act (Employer & Business) — 12 controls across 4 categories.
Registration & Tax Status
- ITA-1.1 Income tax and PAYE registration in place
- ITA-1.2 Tax compliance status maintained
Employees' Tax (PAYE)
- ITA-2.1 PAYE calculated and withheld correctly
- ITA-2.2 Monthly EMP201 submitted and paid on time
- ITA-2.3 EMP501 reconciliations completed
- ITA-2.4 Employee tax certificates issued
Returns & Provisional Tax
- ITA-3.1 Provisional tax returns and payments made
- ITA-3.2 Annual income tax return filed
- ITA-3.3 Deductions and allowances supported
Governance & Records
- ITA-4.1 Tax records retained
- ITA-4.2 SARS correspondence and audits managed
- ITA-4.3 Tax risks reviewed by management
Frequently asked questions
How can I check where my business stands on Income Tax Self-Assessment (Business)?
Take the free self-assessment. It scores each area, lists your gaps with what to do about each one, and does not say you are compliant. You can save the result to ComplianceDesk to turn each gap into a task with an owner and a due date.
Is this guide written by a lawyer?
No. It was assembled from the public sources listed below and has not been reviewed by a lawyer. Treat it as a starting point and check the current law before relying on it.
How many controls does ComplianceDesk track for Income Tax Act (Employer & Business)?
12, organised into 4 categories, ready to assign to an owner as soon as you activate the framework.
Can I track Income Tax Act (Employer & Business) alongside other frameworks?
Yes — most teams activate several frameworks at once. Controls that overlap across frameworks can share the same evidence, so you don't collect the same document twice.
How long does it take to set up Income Tax Act (Employer & Business) in ComplianceDesk?
Activating Income Tax Act (Employer & Business) instantly seeds its full control library. Most teams assign owners and get their first controls moving within a day.
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