
AUDITING
Taxation
Accounting
payroll

Welcome to C2M Chartered Accountants
At C2M, we redefine the standards of financial services. As one of the largest independent audit, accounting, and advisory firms in South Africa, our mission is to simplify the complexities of finance for our clients. In a world where financial landscapes are constantly evolving, C2M stands out with its commitment to clarity and simplicity. Our team of seasoned Chartered Accountants, Professional Accountants, Tax Consultants, and Payroll Administrators works in unison to provide you with comprehensive financial solutions. Our services are not just about numbers; they are about creating value and providing peace of mind.

2025 Tax Season
Category | Opening Date | Closing Date |
Auto-Assessments | 7 July 2025 | 20 July 2025 |
Non-Provisional Individuals | 21 July 2025 | 20 October 2025 |
Provisional Taxpayers | 21 July 2025 | 19 January 2026 |
Trusts | 20 September 2025 | 19 January 2026 |
Are You a Provisional or Non-provisional Tax Payer?
You Are a Provisional Taxpayer If:
- You earn taxable income, other than a salary, above R30 000, such as:
- Freelance or consulting income
- Rental income
- Investment income (interest, dividends, etc.)
- You run your own business as a sole proprietor or in a partnership.
- You receive income from an employer not registered for PAYE (e.g. some foreign missions or informal employers).
- You are a company or trust—these are automatically considered provisional taxpayers.
- SARS has notified you in writing that you are a provisional taxpayer.
You’ll need to submit IRP6 returns twice a year (August and February), estimating your taxable income and paying tax in advance.
You Are Not a Provisional Taxpayer If:
- You only earn a salary from a registered employer who deducts PAYE.
- You do not run a business, and your total non-salary income (like interest, dividends, or rental income) is:
- R30,000 or less for the year, and
- Your total taxable income is below the annual tax threshold:
- R95,750 (under 65)
- R148,217 (65 to 74)
- R165,689 (75 and older)
In this case, you only need to submit your annual ITR12 tax return, not IRP6 forms.
What is the meaning of taxable income?
Taxable income is the amount of which tax will be calculated on.
Formula for taxable income = Gross Income – Exempt income – Allowable Deductions + Taxable Capital Gains.
Taxable Capital Gains are the taxable portion of the profit earned from selling an asset e.g. the sale of your house.
INNOVATION
QUALITY
INTEGRITY
TRUST
CARE
C2M Services
01
Statutory independent audits
Internal audits
Forensic audit

02
Monthly recording of transactions
VAT calculations and VAT201 submissions
Compilation of financial and management statements

04
Maintenance of Statutory Records
Statutory Compliance and Filings
Shareholder Administration

06
VIEW MORE
Establishment and administration of trusts
Sustaining sound corporate governance
Ensure that the integrity of the trust is maintained

07
VIEW MORE
Drafting of Wills
Executorship of Estates and Liquidations
Personal Legacy Files

08
Conducting business with government sectors
Securing contracts with large companies
Promoting your business' social responsibility

09
Run your business from anywhere
Work directly with your accountant on the cloud
Protect your business data


Business Funding Simplified.
C2M Strategic Partnership
Improve your cash flow in under 24 hours. Access between R20,000 and R5,000,000 in business finance with a Bridgement facility.
Spend less time managing cash flow and more time growing your business.
With a Bridgement facility, you’ll be better positioned to
- Accelerate growth and seize new opportunities
- Optimise and improve your cash flow
- Save on finance with our early payment discounts

We are Currency Partners
C2M Strategic Partnership
At Currency Partners, we understand that behind each and every currency transfer there is a story that matters to you, which is why you are our most valuable currency. We value you.
Our professional Business Team take the time to understand your business and will design bespoke foreign exchange solutions to manage your exchange rate risk. We will take the hassle out of foreign currency payments so you can cut costs, protect profits, and grow your business.
At Currency Partners, we understand that behind every currency transfer there is a story that matters to you, which is why you are our most valuable currency. We value you.
Fast, reliable and secure currency transfers that make your money go further.

Tailored Wealth Management - Your Financial Success, Our Priority
C2M Strategic Partnership
At TVC, we go beyond numbers. Our boutique approach means we work with a select group of clients, providing each with the time, attention, and expertise they deserve.
From protecting your wealth to creating opportunities for growth, our dedicated team ensures every decision is tailored to your unique needs and goals.
Contact one of our Accountants
for specialized services.




01
We operate in 17 specialized Service Areas within the Western Cape, but our services are available anywhere.
