ITR12 Late Submission: Penalties, Deadlines & What To Do

What Happens When You Submit Your ITR12 Late?

If you are required to submit an ITR12 (individual income tax return) and miss the deadline, SARS will impose an administrative non-compliance (ANC) penalty under Section 210 of the Tax Administration Act.

The penalty is a fixed monthly amount based on your taxable income in the preceding year of assessment. It is charged for every month (or part of a month) that the return remains outstanding.

ITR12 Deadlines

The ITR12 submission deadline depends on how you file:

• Non-provisional taxpayers (eFiling) — typically late October/November each year
• Provisional taxpayers — typically late January of the following year
• Auto-assessments — if SARS has auto-assessed you and you agree, no ITR12 submission may be required. If you disagree, you must file by the specified deadline.

Check the SARS website or your eFiling profile for the exact deadlines for the current tax season.

How Much Is the Penalty?

The penalty depends on your taxable income bracket. Use our ANC Penalty Calculator to calculate your exact exposure. As an example, a taxpayer earning R400,000 per year who is 6 months late faces a penalty of R3,000 (R500/month x 6 months).

What Should You Do?

• File your ITR12 immediately — this stops the penalty from accumulating further.
• Check your eFiling profile — log into SARS eFiling to see any outstanding returns and penalty assessments.
• Apply for remission — if you have reasonable grounds for the late submission, request penalty remission under Section 217.
• Pay any tax owing — if your ITR12 results in tax payable, pay it as soon as possible to avoid additional late payment penalties and interest.