Description
A
taxpayer may apply for an extension of the date on which his or her
tax returns must be submitted.
A request for an Income Tax Return extension will be declined if
one of the following conditions exists on the taxpayer's
record:
-
A taxpayer's address is not known to the South African Revenue
Service (SARS).
-
A taxpayer's record is not active.
-
Company or Close Corporation or Trust is dormant.
-
A taxpayer emigrated.
-
A taxpayer's record is marked as an estate, e.g. death,
insolvency, liquidation.
-
A return was already received for the specific tax year for which
the request was submitted.
-
A final demand or summons was issued for a specific tax year.
-
Returns for Income Tax (Provisional, Assessed, or STC) are
outstanding without relevant arrangements and due dates for such
returns have expired.
-
Income Tax amounts are outstanding without any deferment
arrangement.
-
A return for this period or year was not issued.
-
Taxpayer is not liable for the current tax year.
-
The extension request exceeds the maximum period allowed for the
specific taxpayer category.
-
The taxpayer's record is in the process of being transferred
from one area to another.
-
Returns or amounts for VAT are outstanding without relevant
arrangements – due dates for such returns have expired or no
defined arrangements have been made for outstanding amounts.
-
A PAYE reconciliation statement or return or amount is outstanding
without relevant arrangements – due dates for such statement or
return have expired or no deferred arrangement has been made for
the outstanding amount.
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Steps to follow
-
Request an Income Tax return extension through the
SARS
website or by e-mail.
-
Request Special Extensions in the form of a letter to your nearest
SARS branch office.
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Legal framework
Income Tax Act, 1962 (Act 58 of 1962)
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Service standard
When the request has been processed, you will be notified by e-mail
that you have supplied. If you do not supply an e-mail address, you
may contact your nearest SARS branch office after one working
day.
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Cost
The service is free.
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Forms to complete
Register online.
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Contact details |