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Your return must be submitted together with payment of the VAT on or before the 25th day of the following month after the end of your tax period. The submission must be made by no later than the last business day before such 25thday should it fall on a Saturday, Sunday or public holiday. Alternatively, you have until the last business day of the month after the end of your tax period should you make use of eFiling to submit your return and make payment by electronic means (that is, payment submitted on eFiling or effected by electronic funds transfer (EFT) through internet banking).99For example, if your tax period ends on 31 March, you have until 25 April to submit the return and payment (or until 30 April if using eFiling to submit your return and make payment electronically). The date by which the return must be submitted to SARS is shown on the front of the return. Any returns received via drop boxes at SARS offices are removed from the drop boxes by no later than 15:00. Should a return be received after 15:00, it is given the next day’s date. See 10.4for more details on the various payment options.10.3.1 What if a mistake is made in the return? Section 25(5) of the TA Act allows SARS to request a person to submit an amended return for the correction of an undisputed error made in a return, prior to SARS issuing an original assessment. As the filing of a VAT return is considered to be an original assessment,100an error on a VAT return can therefore only be remedied by the vendor making a request for correction. 99Section 28. 100 Section 91(2) of the Tax Administration Act.82
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