Visit the national COVID-19 Online Resource and News Portal at www.sacoronavirus.co.za or see SARS COVID-19 news items and tax relief measures here.

Excise duty and levy submit and pay dates for 2019-2020

For 2021-2022 tables, click here.

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020 FOR AD VALOREM

CALENDAR QUARTER

ACCOUNT SUBMISSION DATE

ACCOUNT PAYMENT DATE

1 January 2020 – 31 March 2020

[Quarter 1 of 2020]

2020-04-24

2020-04-24

1 April 2020 – 30 June 2020

[Quarter 2 of 2020]

2020-07-24

2020-07-24

1 July 2020 – 30 September 2020

[Quarter 3 of 2020]

2020-10-23

2020-10-23

1 October 2020 – 31 December 2020

[Quarter 4 of 2020]

2021-01-25

2021-01-25

 

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020 FOR BEER

Month

Accounting From

Accounting To

Beer

 

   

VM

 

   

Submission

50%

50%

 

 

 

Date

First

Second

 

 

 

 

Month

Month

Jan-20

2020-01-01

2020-01-31

2020-02-28

2020-02-27

2020-03-30

Feb-20

2020-02-01

2020-02-29

2020-03-30

2020-03-30

 

Mar-20

2020-03-01

2020-03-31

2020-04-30

2020-04-29

2020-05-28

Apr-20

2020-04-01

2020-04-30

2020-05-29

2020-05-28

2020-06-29

May-20

2020-05-01

2020-05-31

2020-06-30

2020-06-29

2020-07-30

Jun-20

2020-06-01

2020-06-30

2020-07-30

2020-07-30

2020-08-28

Jul-20

2020-07-01

2020-07-31

2020-08-28

2020-08-28

2020-09-29

Aug-20

2020-08-01

2020-08-31

2020-09-30

2020-09-29

2020-10-29

Sep-20

2020-09-01

2020-09-30

2020-10-30

2020-10-29

2020-11-27

Oct-20

2020-10-01

2020-10-31

2020-11-30

2020-11-27

2020-12-30

Nov-20

2020-11-01

2020-11-30

2020-12-30

2020-12-30

2021-01-28

Dec-20

2020-12-01

2020-12-31

2021-01-29

2021-01-28

2021-02-25

 

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020 FOR ENVIRONMENTAL LEVY PRODUCTS

Levy product

Accounting period

Submission date

Payment date

1.     Carbon Emission

1 Jan 2020 – 31 Mar 2020

2020-04-24

2020-04-24

 

1 Apr 2020 – 30 June 2020

2020-07-24

2020-07-24

 

1 Jul 2020 – 30 Sept 2020

2020-10-23

2020-10-23

 

1 Oct 2020 – 31 Dec 2020

2021-01-25

2021-01-25

 

2.     Diamond Export Levy

Six (6) monthly submissions

Natural Person

1 March – 31 August

1 September – 28 / 29 February

Other

Period determined individually by each client’s financial year start and declared upon registration.

Within 30 days after closing of account (i.e. declared “To Date”) but not later than the pen-ultimate official working day of the month subsequent to the month following the month of such declared “To Date”.

100% payment within thirty (30) days after declared “To Date” but not later than the pen-ultimate official working day of the month following the month of such declared “To Date” (same day as account submission).

 

3.     Electricity

1 Dec 2019 – 31 Dec 2019

2020-01-30

2020-01-30

 

1 Jan 2020 – 31 Jan 2020

2020-02-27

2020-02-27

 

1 Feb 2020 – 29 Feb 2020

2020-03-30

2020-03-30

 

1 Mar 2020 – 31 Mar 2020

2020-04-29

2020-04-29

 

1 Apr 2020 – 30 Apr 2020

2020-05-28

2020-05-28

 

1 May 2020 – 31 May 2020

2020-06-29

2020-06-29

 

1 Jun 2020 – 30 Jun 2020

2020-07-30

2020-07-30

 

1 Jul 2020 – 31 Jul 2020

2020-08-28

2020-08-28

 

1 Aug 2020 – 31 Aug 2020

2020-09-29

2020-09-29

 

1 Sept 2020 – 30 Sept 2020

2020-10-29

2020-10-29

 

1 Oct 2020 – 31 Oct 2020

2020-11-27

2020-11-27

 

1 Nov 2020 – 30 Nov 2020

2020-12-30

2020-12-30

 

1 Dec 2020 – 31 Dec 2020

2021-01-28

2021-01-28

 

4.     Plastic bags

1 Dec 2019 – 29 Feb 2020

2020-03-30

2020-03-30

 

1 March 2020 – 31 May 2020

2020-06-29

2020-06-29

 

1 June 2020- 31 Aug 2020

2020-09-29

2020-09-29

 

1 Sept 2020 – 30 Nov 2020

2020-12-30

2020-12-30

5.     Sugary Beverage

1 Jan 2020 – 31 Jan 2020

2020-02-27

2020-02-27

 

1 Feb 2020 – 29 Feb 2020

2020-03-30

2020-03-30

 

1 Mar 2020 – 31 Mar 2020

2020-04-29

2020-04-29

 

1 Apr 2020 – 30 Apr 2020

2020-05-28

2020-05-28

 

1 May 2020 – 31 May 2020

2020-06-29

2020-06-29

 

1 Jun 2020 – 30 Jun 2020

2020-07-30

2020-07-30

 

1 Jul 2020 – 31 Jul 2020

2020-08-28

2020-08-28

 

1 Aug 2020 – 31 Aug 2020

2020-09-29

2020-09-29

 

1 Sept 2020 – 30 Sept 2020

2020-10-29

2020-10-29

 

1 Oct 2020 – 31 Oct 2020

2020-11-27

2020-11-27

 

1 Nov 2020 – 30 Nov 2020

2020-12-30

2020-12-30

 

1 Dec 2020 – 31 Dec 2020

2021-01-28

2021-01-28

 

6.     Tyres

1 Jan 2020 – 31 Mar 2020

2020-04-24

2020-04-24

 

1 Apr 2020 – 30 June 2020

2020-07-24

2020-07-24

 

1 Jul 2020 – 30 Sept 2020

2020-10-23

2020-10-23

 

1 Oct 2020 – 31 Dec 2020

2021-01-25

2021-01-25

 

 

PAYMENT & SUMBISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020 FOR FUEL

Month

Quarter Ending

Closing

Hydrocarbon Fuels

 

Bio Diesel

Date of

VM

SOS

VM

SOS

Accounts

Submission Date

 

Quarterly

Submission Date

 

Quarterly

 

Payment Date

Payment Date

 

 

 

Jan-20

Dec-19

2020-01-31

2020-02-28

2020-02-27

2020-01-30

2020-02-25

2020-02-25

2020-01-30

Feb-20

 

2020-02-29

2020-03-30

2020-03-30

 

2020-03-25

2020-03-25

 

Mar-20

Mar-20

2020-03-31

2020-04-30

2020-04-29

2020-04-30

2020-04-24

2020-04-24

2020-04-30

Apr-20

 

2020-04-30

2020-05-29

2020-05-28

 

2020-05-25

2020-05-25

 

May-20

 

2020-05-31

2020-06-30

2020-06-29

 

2020-06-25

2020-06-25

 

Jun-20

Jun-20

2020-06-30

2020-07-30

2020-07-30

2020-07-30

2020-07-24

2020-07-24

2020-07-30

Jul-20

 

2020-07-31

2020-08-28

2020-08-28

 

2020-08-25

2020-08-25

 

Aug-20

 

2020-08-31

2020-09-30

2020-09-29

 

2020-09-25

2020-09-25

 

Sep-20

Sep-20

2020-09-30

2020-10-30

2020-10-29

2020-10-30

2020-10-23

2020-10-23

2020-10-30

Oct-20

 

2020-10-31

2020-11-30

2020-11-27

 

2020-11-25

2020-11-25

 

Nov-20

 

2020-11-30

2020-12-30

2020-12-30

 

2020-12-25

2020-12-25

 

Dec-20

Dec-20

2020-12-31

2021-01-29

2021-01-28

2021-01-29

2021-01-25

2021-01-25

2021-01-29

 

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020

WINE, VERMOUTH, OTHER FERMENTED BEVERAGES AND SPIRITS

Month

 

 

 

Closing Date of 

Accounts

Wine / Vermouth / OFB

 

 

Spirits

 

SVM / OS

SVM / OS

SOS

VMP

VMS

 

VMS

Submission

30/45

Quarterly

30 Day

Submission

110 Days

130 Days

 

Date

Days

 

Submission &

Date

Payment

Payment

 

 

Payment

 

Payment Date

     

Jan-20

2020-01-31

2020-02-27

2020-02-27

 

2020-02-27

2020-02-28

2020-05-20

2020-06-09

Feb-20

2020-02-29

2020-03-30

2020-03-30

2020-04-30

2020-03-30

2020-03-30

2020-06-18

2020-07-08

Mar-20

2020-03-31

2020-04-29

2020-04-29

 

2020-04-29

2020-04-30

2020-07-17

2020-08-07

Apr-20

2020-04-30

2020-05-28

2020-05-28

 

2020-05-28

2020-05-29

2020-08-18

2020-09-07

May-20

2020-05-31

2020-06-29

2020-06-29

2020-07-30

2020-06-29

2020-06-30

2020-09-18

2020-10-08

Jun-20

2020-06-30

2020-07-30

2020-07-30

 

2020-07-30

2020-07-30

2020-10-16

2020-11-06

Jul-20

2020-07-31

2020-08-28

2020-09-14

 

2020-08-28

2020-08-28

2020-11-18

2020-12-08

Aug-20

2020-08-31

2020-09-30

2020-10-15

2020-10-30

2020-09-29

2020-09-30

2020-12-18

2021-01-08

Sep-20

2020-09-30

2020-10-30

2020-11-13

 

2020-10-29

2020-10-30

2021-01-18

2021-02-05

Oct-20

2020-10-31

2020-11-30

2020-12-15

 

2020-11-27

2020-11-30

2021-02-18

2021-03-10

Nov-20

2020-11-30

2020-12-30

2021-01-14

2021-01-29

2020-12-30

2020-12-30

2021-03-19

2021-04-09

Dec-20

2020-12-31

2021-01-29

2021-02-12

 

2021-01-28

2021-01-29

2021-04-20

2021-05-10

 

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020 FOR TOBACCO

Month

 

Opening Date of Accounts

 

Closing Date of Accounts

Tobacco

     

VM

 

   

Submission

60 Days

 

 

 

Date

Payment

Jan-20

2020-01-01

2020-01-31

2020-02-28

2020-03-30

Feb-20

2020-02-01

2020-02-29

2020-03-30

2020-04-29

Mar-20

2020-03-01

2020-03-31

2020-04-30

2020-05-28

Apr-20

2020-04-01

2020-04-30

2020-05-29

2020-06-29

May-20

2020-05-01

2020-05-31

2020-06-30

2020-07-30

Jun-20

2020-06-01

2020-06-30

2020-07-30

2020-08-28

Jul-20

2020-07-01

2020-07-31

2020-08-28

2020-09-29

Aug-20

2020-08-01

2020-08-31

2020-09-30

2020-10-29

Sep-20

2020-09-01

2020-09-30

2020-10-30

2020-11-27

Oct-20

2020-10-01

2020-10-31

2020-11-30

2020-12-30

Nov-20

2020-11-01

2020-11-30

2020-12-30

2021-01-28

Dec-20

2020-12-01

2020-12-31

2021-01-29

2021-02-25

  

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2020

 TRADITIONAL AFRICAN BEER

Month

Accounting From

Accounting To

Submission Due Date

Payment Due Date

Jan-20

2020-01-01

2020-01-31

2020-02-28

2020-02-27

Feb-20

2020-02-01

2020-02-29

2020-03-30

2020-03-30

Mar-20

2020-03-01

2020-03-31

2020-04-30

2020-04-29

Apr-20

2020-04-01

2020-04-30

2020-05-29

2020-05-28

May-20

2020-05-01

2020-05-31

2020-06-30

2020-06-29

Jun-20

2020-06-01

2020-06-30

2020-07-30

2020-07-30

Jul-20

2020-07-01

2020-07-31

2020-08-28

2020-08-28

Aug-20

2020-08-01

2020-08-31

2020-09-30

2020-09-29

Sep-20

2020-09-01

2020-09-30

2020-10-30

2020-10-29

Oct-20

2020-10-01

2020-10-31

2020-11-30

2020-11-27

Nov-20

2020-11-01

2020-11-30

2020-12-30

2020-12-30

Dec-20

2020-12-01

2020-12-31

2021-01-29

2021-01-2

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