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Non-compliance costs more than fixing it.

These are the real SARS and CIPC penalties for late or missed filings. Every number below is a reason to act now.

ITR14 — Company Income Tax Return

CRITICAL

R250 to R16,000 per month late (scaled based on company taxable income; capped at R250/month for small businesses with an assessed loss or low income)

TAA Schedule 1 (s211) fixed amount penalty scale

From R1,950

Beneficial Ownership Disclosure

CRITICAL

Administrative fines up to R10 million or criminal liability (fine + up to 12 months imprisonment)

Regulated by CIPC under the Companies Act s175 & s214 (General Laws Amendment Act 22 of 2022). Missed filings risk company deregistration.

R650

VAT201 — VAT Return

HIGH

10% of VAT due + daily interest

Assumes Category B VAT period until your SARS VAT category is confirmed. Repeat non-compliance increases risk of formal audit and debt enforcement under TAA s189

R2,000

EMP201 — PAYE/UIF/SDL

HIGH

10% of amount due + daily interest

Penalty applies from the day after due date

R525–R1,950 payroll

CIPC Annual Return

HIGH

R150–R4,000 late fee. 2 missed = deregistration

Two consecutive misses triggers CIPC deregistration (Companies Act s82(3))

R850

IRP6 — Provisional Tax

MEDIUM

20% underestimation penalty + interest

Triggered under Fourth Schedule para 20(1) when the 2nd provisional tax estimate falls below 90% of final assessed tax (if taxable income ≤R1m and below basic amount) or below 80% (if taxable income >R1m)

R950

EMP501 — Annual Payroll Reconciliation

MEDIUM

1% of total annual PAYE liability per month late, up to 10% max

Bi-annual compliance window: Interim reconciliation due 31 October · Annual reconciliation due 31 May

R1,650

Penalty data sourced from SARS official schedules and CIPC regulations. Updated for the 2026/27 tax year.

Resolution prices reflect the full scope of work required once penalties have already accrued — including backlog reconciliation, SARS interest calculations, multi-period submissions, and regulatory correspondence. Standard once-off filing prices apply when submissions are current.

MonthlyAnnual

Monitor

Compliance monitoring baseline

R1 500/month

Billed monthly · Cancel anytime

Start 7-day trial
  • Compliance tracker calendar
  • OCR document onboarding (COR14.3)
  • Deadline alerts & web notifications
  • Free Xero + SA bank-feed status
  • DidiServ readiness scorecard
  • Deadline-ranked top-up nodes
  • 7-day free trial
  • Internal DidiServ readiness report
  • Priority practitioner matching
  • External AFS waiver workflow for ITR14
  • Procurement health auditing
Most popular

Operator

For active trading entities

R4 500/month

Billed monthly · Cancel anytime

Start 7-day trial
  • Compliance tracker calendar
  • OCR document onboarding (COR14.3)
  • Deadline alerts & web notifications
  • Free Xero + SA bank-feed status
  • DidiServ readiness scorecard
  • Company-specific Xero cash sync
  • Deadline-ranked top-up nodes
  • 7-day free trial
  • Internal DidiServ readiness report
  • Priority practitioner matching
  • External AFS waiver workflow for ITR14
  • Procurement health auditing

Growth

For scaling teams

R6 500/month

Billed monthly · Cancel anytime

Start 7-day trial
  • Compliance tracker calendar
  • OCR document onboarding (COR14.3)
  • Deadline alerts & web notifications
  • Free Xero + SA bank-feed status
  • DidiServ readiness scorecard
  • Company-specific Xero cash sync
  • Deadline-ranked top-up nodes
  • 7-day free trial
  • Internal DidiServ readiness report
  • Priority practitioner matching
  • External AFS waiver workflow for ITR14
  • Procurement health auditing

Command

For tender-active growth SMEs

R9 500/month

Billed monthly · Cancel anytime

Start 7-day trial
  • Compliance tracker calendar
  • OCR document onboarding (COR14.3)
  • Deadline alerts & web notifications
  • Free Xero + SA bank-feed status
  • DidiServ readiness scorecard
  • Company-specific Xero cash sync
  • Deadline-ranked top-up nodes
  • 7-day free trial
  • Internal DidiServ readiness report
  • Priority practitioner matching
  • External AFS waiver workflow for ITR14
  • Procurement health auditing

Enterprise

For complex groups

R14 000+/month

Billed monthly · Cancel anytime

Start 7-day trial
  • Compliance tracker calendar
  • OCR document onboarding (COR14.3)
  • Deadline alerts & web notifications
  • Free Xero + SA bank-feed status
  • DidiServ readiness scorecard
  • Company-specific Xero cash sync
  • Deadline-ranked top-up nodes
  • 7-day free trial
  • Internal DidiServ readiness report
  • Priority practitioner matching
  • External AFS waiver workflow for ITR14
  • Procurement health auditing

Compare all features

Monitor

R1 500/mo

Operator

R4 500/mo

Growth

R6 500/mo

Command

R9 500/mo

Enterprise

R14 000+/mo

Compliance calendar

OCR onboarding (COR14.3)

Deadline alerts & web notifications

Free Xero + SA bank-feed status

Deadline-ranked top-up recommendations

7-day free trial

DidiServ readiness scorecard

Internal DidiServ readiness report

Company-specific Xero cash sync

Priority practitioner matching

External AFS waiver for ITR14

DidiServ readiness risk badge

Payroll + VAT management

Procurement health auditing

Advanced deadline alert cadence

Backlog pricing

Overdue filings require additional reconciliation work — more months of records, SARS interest calculations, catch-up submissions. The complexity uplift is disclosed before checkout as required by the Consumer Protection Act s49.

1.0×

Current

0 months overdue

Base rate

1.5×

1–3 months late

1–3 months overdue

2.0×

4–6 months late

4–6 months overdue

2.5×

7–12 months late

7–12 months overdue

3.0×

12+ months late

12+ months overdue

Example: A company tax return (ITR14, base R1,950) filed 7 months overdue incurs a 2.5× multiplier → total R4,875. The same return 13 months overdue → 3.0× → R5,850.

All prices shown are the final amount payable — Didiserv is not currently VAT registered and no VAT will be charged at checkout. Backlog multipliers are legally defensible complexity uplift fees, disclosed per Consumer Protection Act s49.

Frequently asked questions

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