Quick answer: To stay compliant, a South African company must file its CIPC annual return and keep its beneficial ownership up to date every year. It must also prepare annual financial statements, keep its statutory registers current, report changes to CIPC on time, and meet its SARS obligations for income tax, provisional tax and, where applicable, payroll and VAT. Use the checklist below to keep track.

Every year: CIPC

  • Annual return filed within 30 business days after your registration anniversary. See how to file your annual return.

  • Beneficial ownership up to date. It must be current before CIPC accepts your annual return.

  • Financial Accountability Supplement (FAS) or annual financial statements filed with the annual return, depending on whether your company is audited.

  • CIPC compliance checklist completed with the annual return, if your financial statements are audited or independently reviewed.

Every year: financial statements

  • Annual financial statements prepared within the statutory deadline after your financial year-end.

  • Public interest score calculated, to confirm whether you need an audit, an independent review or neither.

  • Financial statements approved by the board and signed.

When something changes: report it to CIPC

  • Director appointed, resigned or removed: file the change within CIPC's applicable deadline.

  • Registered address changed: file the change and follow CIPC's effective-date rules.

  • New shareholders or beneficial owners: update the beneficial ownership register promptly.

  • Name, share capital or MOI changed: file a CoR15.2 with the special resolution.

  • Financial year-end changed: file a CoR25.

Always: company records

Keep these at the registered office or another place notified to CIPC:

  • the securities register, recording who owns the shares, with share certificates issued;

  • the register of directors;

  • minutes and resolutions of shareholders and directors, kept for the statutory retention period;

  • accounting records, kept for the statutory retention period;

  • a copy of the MOI and all amendments.

SARS obligations

  • Provisional tax (IRP6): first payment within six months after the start of your financial year and second payment by the last day of your financial year.

  • Company income tax return (ITR14): within 12 months after your financial year-end.

  • PAYE, UIF and SDL (EMP201): paid and submitted within 7 days after month-end if you have employees. If the 7th is a weekend or public holiday, the deadline is the previous business day.

  • EMP501 reconciliations: annual return due 31 May; interim return due 31 October. See our employer returns guide.

  • VAT201: if registered, file according to your SARS-assigned VAT category.

  • Tax compliance status: check regularly, especially if you tender. See our tax clearance guide.

Other regular obligations

  • COIDA Return of Earnings and letter of good standing, if you have employees. See our

letter of good standing guide.

  • B-BBEE affidavit or certificate kept current and renewed when required.

  • CSD registration kept current, if you supply government.

  • Industry registrations renewed where they apply: CIDB, PSIRA, NHBRC and similar.

What happens if you fall behind

Missing CIPC annual returns can lead to your company being deregistered. Missing SARS returns leads to administrative penalties and interest. If you're behind, start with CIPC, because a deregistered company can't trade, and then catch up with SARS. If the company has already been deregistered, it can usually be reinstated. See our reinstatement service.

Frequently asked questions

What does "CIPC compliant" mean?

Usually that annual returns and beneficial ownership are up to date and the company's status is "In Business".

Does a dormant company have to comply?

Yes. A dormant company must still file annual returns and submit tax returns.

How do I check whether my company is compliant?

Start with a CIPC company search and a disclosure certificate, then check your SARS compliance status on eFiling.

Let us keep you compliant

Smartbook tracks every CIPC and SARS deadline for your company and handles the filings, bookkeeping, payroll and tax, so nothing slips through. Email hello@smartbookie.co.za or see our annual returns service.

Last reviewed: 2 October 2026. General guidance, not legal or tax advice.