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0800 007 269 (Toll Free)

Get Compliant from Anywhere, Easy and Fast!

0800 007 269 (Toll Free)
Get Compliant from Anywhere, Easy and Fast!

Table of Contents

  • Business Compliance

Missed the IRP6 or ITR14 Tax Deadline? Here’s What You Need to Know and Do Next

If you missed the business tax returns in South Africa, it is time to act fast by contacting Company Partners

Every year, thousands of South African businesses miss critical SARS deadlines. Whether it’s due to oversight, financial pressure, or admin overload, the 28 February deadline for IRP6 (Provisional Tax) and IT14 / ITR14 (Company Income Tax Return) remains one of the most missed Tax deadlines.

If your business missed one or both submissions, you need to act fast. SARS, in collaboration with SAPS & DPCI (Hawk), is intensifying its efforts to clamp down on businesses who are non-compliant. The longer you wait, the greater the risk of serious financial penalties, reputational harm, and even legal prosecution.

Avoid being targeted by SARS through your timely submission of your ITR14 tax returns

Latest Examples of SARS legal action against Tax non-compliance:

  1. On 22 April a representative member of a CC appeared in court for unlawfully and intentionally failed to submit tax returns and contribute to SARS. Read more here.
  2. The Shandi Trust faces potential loss of assets due to an execution order granted by the Pietermaritzburg High Court – all related to unpaid taxes. Read the SARS Statement here.
  3. A Cape Town businesswoman and her company was found guilty on 12 counts for failing to submit income tax returns to SARS. Read more here.

Below is a full breakdown of what IRP6 and ITR14 are, what happens when you miss the deadline, and what you can do to fix it.

What is an IRP6 and an ITR14?

IRP6: Provisional Tax Return

The IRP6 is a return submitted twice a year by all registered companies (excluding Body Corporates, Share Block Companies and Public Benefit Companies), close corporation and Sole Proprietors.

  • First IRP6 deadline: 31 August
  • Second IRP6 deadline: 28/29 February


This return is based on your estimated income for the year and is designed to ensure SARS receives tax in advance, rather than all at once.

ITR14: Company Income Tax Return

All registered companies and close corporations, whether trading or dormant, are legally required to submit an ITR14 annually. It details your actual income, expenses, and tax liability for the previous financial year.

This return is generally due within 12 months of your company’s financial year-end, though many companies use 28 February as their closing date.

Need Fast, Hassle-Free Tax Returns?

Avoid penalties and stay SARS compliant, our Tax Specialists handle everything for you. Trusted by thousands of South African businesses.
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What Happens If You Miss These Deadlines?

Missed returns flag your profile in the SARS system and may trigger audits, penalties, and legal action.

Consequences of Missing the IRP6 Deadline:

  • 10% Penalty on the underestimated or unpaid tax.
  • Daily interest accumulation.
  • Risk of being flagged as non-compliant.
  • Jeopardised tax clearance status.

Consequences of Missing the ITR14 Deadline:

  • Admin penalties: R250 to R16,000 per month, depending on your company’s turnover.
  • SARS may raise an estimated assessment with no input from you.
  • Your Tax Compliance Status (TCS) will be negative, blocking access to:
    • Tenders
    • Import/export activities
    • Financing
    • Government contracts
  • SARS can initiate legal collection action.
  • Criminal charges for non-compliance may apply in serious cases.
Wondering what happens when you miss your irp6 tax returns submission date

How to Fix It (Before It Gets Worse)

Act Immediately

The longer the delay, the more penalties and interest accrue. SARS flags late returns quickly and starts enforcement proceedings.

Gather All Your Documents

You’ll need:

  • Bank statements, income summaries, and expense records.
  • Financial statements for the year(s) in question.

Backfile and Correct Your Tax Returns

Even if late, it’s essential to file the returns properly. SARS prefers late accuracy over incorrect tax declerations. Once you have everything ready, ensure you file your backlog tax returns at SARS as soon as possible to avoid further penalties or legal action.

Get a free tax returns backlog review with Company Partners, enquire today

What Is the Voluntary Disclosure Programme (VDP)?

The Voluntary Disclosure Programme (VDP) from SARS is a way for people, both individuals and businesses, to get legal help if they want to fix past tax mistakes before SARS finds them. If you have multiple outstanding tax returns or have reported incorrect tax retrusn, VDP is your best chance to get in line without getting in trouble with SARS.

You are eligible for the VDP under the following criteria: 

  1. Truly Voluntary
    SARS must not yet be aware of the default, and there must be no active audit or investigation in progress.
  2. No Repeat Within 5 Years
    The default must not be similar to one previously disclosed within the last five years.
  3. Full and Accurate
    The disclosure must be complete in all material respects — no information should be withheld.
  4. No Refunds Due
    The disclosure may not result in any refund being payable to you by SARS.
  5. Properly Submitted
    It must be submitted using the correct SARS format and through the official process.
You might have heard of VDP when searching for more information on tax returns in SA

What will happen then?

If SARS agrees to take your application,

  • No charges will be brought against you.
  • Up to 100% of understatement penalties are waived.
  • Administrative fines are lowered or eliminated.
  • Tax debts can be paid over time.

What does not qualify?

  • If SARS has already sent a letter of audit or inquiry about the situation; 
  • If the default has already been made public.
  • If the information is already being looked into by SARS.

Important: You still have to pay the tax and interest that you owe, but you don't have to deal with the legal consequences.

How Does the VDP Process Work?

Make a Full Disclosure

  • Get financial records for all tax years that are affected.
  • Write down exactly what went wrong or wasn’t there.

Send through eFiling

  • Go to eFiling and find the “Voluntary Disclosure Program” part.
  • Fill out and send in your VDP application, which should include the following:
    • A written statement explaining the breach.
    • Tax calculations and times that are affected.

SARS Review Process

  • They check to see if you are eligible and if the declaration was valid, voluntary, and full.
  • The VDP agreement then needs to be signed.
  • SARS confirms what taxes need to be paid, what fines are not charged, and the deadline for when they need to be turned in and paid.

You pay the tax

  • Pay the amount that’s due.
  • Submit all late or updated Tax returns (backlog).

Begin with a blank slate

  • You will able to use TCS and other SARS services again
  • Your compliance status has been restored

How Company Partners Can Help

Navigating tax compliance—especially after missing deadlines—can be overwhelming. That’s where Company Partners comes in. We’re compliance specialists who help businesses like yours bounce back from non-compliance and regain their SARS standing.

We Assist With:

We’ve worked with thousands of South African companies to help them get back on track with SARS, fast, professionally, and confidentially.

Here is how Company Partners can assist with your tax returns being it it14 or ITR14

Final Thought: Don’t Wait for SARS to Knock

Missing an IRP6 or ITR14 deadline isn’t the end of the world, but ignoring it might be. If SARS contacts you before you take action, you lose your chance to apply for the VDP, and the penalties become unavoidable. Get ahead of the problem, fix your records, and restore your company’s good standing today.

Let Company Partners Help You Get Back on the Right Side of SARS

If you missed your IRP6 or ITR14 deadline, take back control. Reach out to us for fast, professional assistance - before SARS turns a red flag into a red letter.
Speak to an Expert

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