Must an NPC or approved PBO still submit income-tax returns? #

Yes. A Non-Profit Company (NPC) has tax responsibilities, and an approved Public Benefit Organisation (PBO) must still submit the return required by the South African Revenue Service (SARS).

Tax-exempt approval is not permission to ignore SARS correspondence or filing dates.

Which return applies? #

SARS’s current PBO guidance identifies the IT12EI, the Return of Income for Exempt Organisations, for approved PBOs. The required return and period depend on the organisation’s current SARS profile and status.

The return allows SARS to check continued compliance and whether any trading or business income falls outside the exemption.

What records must be kept? #

Keep accurate accounting records, supporting documents, bank records, donation information, contracts, payroll records where applicable, board approvals and evidence supporting any tax position.

SARS currently states that approved PBOs must retain relevant books, records and documents for five years from the submission date of the income-tax return, subject to longer periods that may apply in particular circumstances.

What if the NPC had no activity? #

Do not assume a dormant or inactive organisation has no return obligation. Check the SARS profile and submit what SARS requires by the deadline.

What should the board do? #

Appoint the Registered Representative, maintain eFiling access, monitor correspondence and use a registered tax practitioner where the directors do not have the required knowledge.

Related articles #

• Difference between NPC, NPO, PBO and section 18A
• More tax and status guidance

Last checked against SARS: 31 August 2026