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SARS Compliance Engine

The compliance calendar is the centrepiece of the Tax Practice vertical. It automatically generates, tracks, and manages SARS obligations across your entire client base, ensuring that no deadline is missed and every return is accounted for.

How compliance templates work​

Compliance templates define the obligation types that apply to a given entity type and tax period configuration. When you assign a template to an entity, AtlasOS calculates the specific due dates for each obligation based on:

  • The entity's financial year-end
  • The obligation type's frequency (monthly, annual)
  • SARS published deadline rules

Templates can be assigned individually or in bulk across your client base. Once assigned, obligation instances are auto-generated for each applicable tax period.

VAT201 eFiling​

VAT-registered entities require periodic VAT201 submissions via SARS eFiling. AtlasOS supports both monthly and bimonthly VAT periods.

  • Monthly filers: The VAT201 is due by the last business day of the month following the tax period.
  • Bimonthly filers: The VAT201 covers a two-month period and follows the same last-business-day rule.

The compliance calendar creates a VAT_EFILING obligation for each period, pre-populated with the calculated due date. Status transitions follow the standard workflow: Pending > In Progress > Under Review > Submitted > Filed.

Provisional tax (IRP6)​

Provisional tax applies to companies, trusts, and individuals who earn income not subject to employees' tax. AtlasOS tracks all three provisional tax payments:

PaymentTimingDescription
First provisional (PROVISIONAL_TAX_1)6 months after year-endBased on estimated taxable income for the year
Second provisional (PROVISIONAL_TAX_2)At financial year-endRevised estimate with a higher accuracy requirement
Third provisional (PROVISIONAL_TAX_3)6 months after year-end (following year)Top-up payment to avoid interest; applicable when assessment exceeds estimates

Each payment generates a separate obligation instance with its own due date, status tracking, and linked task for preparation.

Annual income tax returns​

AtlasOS generates annual return obligations per entity type:

ITR14 -- Company income tax​

The ITR14_COMPANY obligation is generated for all company and close corporation entities. The return is due within 12 months of the financial year-end. The compliance calendar tracks preparation, review, and submission stages.

ITR12 -- Individual income tax​

The ITR12_INDIVIDUAL obligation is generated during SARS filing season. Filing season dates are configurable in practice settings and typically run from July to November for non-provisional taxpayers, with extended deadlines for provisional taxpayers and tax practitioners.

ITR12T -- Trust income tax​

The ITR12T_TRUST obligation follows similar filing season rules to ITR12 but applies to trust entities. Trust returns often have earlier effective deadlines due to the complexity of trust distributions and beneficiary allocations.

EMP501 annual reconciliation​

The EMP501_ANNUAL obligation covers the employer annual reconciliation, which must be submitted during the SARS reconciliation window (typically August/September for the interim period and January/February for the annual period). This obligation is generated for all entities with active payroll.

Filtering and views​

The compliance calendar supports filtering by:

  • Status: Pending, In Progress, Under Review, Submitted, Filed, Overdue
  • Compliance body: SARS (additional bodies can be configured for multi-jurisdiction practices)
  • Obligation type: Filter to show only VAT, only provisional tax, only annual returns, etc.
  • Entity: Drill down to a single client's obligation timeline
  • Date range: Focus on the current month, quarter, or custom period
  • Assigned team member: See obligations allocated to a specific account manager

Workflow stages​

Each compliance obligation moves through a defined workflow:

  1. Pending -- Obligation has been generated but work has not started
  2. In Progress -- Preparation is under way; supporting documents are being collected
  3. Under Review -- The return or calculation is ready for partner/manager review
  4. Submitted -- The return has been submitted to SARS via eFiling
  5. Filed -- SARS has acknowledged receipt and the obligation is complete

Overdue obligations are flagged automatically when the current date passes the calculated due date and the status is not yet Submitted or Filed.

Next steps​