New auto assessment system for taxpayers with non-complicated tax affairs

The South African Revenue Service announced the official start of the 2025 filing season is July 7 to October 20.

This season marks an important period when the income tax returns of the majority of taxpayers are automatically assessed.

The category of taxpayers who are automatically assessed will receive notification from SARS from July 7 to 20.

Taxpayers who do not receive notifications from SARS are encouraged to submit their tax returns in a timely and accurate manner from July 21.

The filing season will close on October 20 for non-provisional individuals.

All taxpayers are urged to prepare their documentation early to check their assessments and to avoid last-minute delays for those who must submit an income return.

SARS requires taxpayers to ensure that their banking details are correct and updated. This ensures efficient processing of any refund that may be due.

If you need to change your bank details, you must first check that your security contact details (email and cellphone number) on the SARS eFiling are up to date.

There is no need to do anything if your banking details and security contact details have not changed.

Auto assessments

In line with a strategic objective to make it easy for taxpayers to comply, SARS has identified a large segment of non-provisional and provisional taxpayers who receive income from one or more sources from formal and other forms of employment and whose tax affairs are not complicated and have been selected to be automatically assessed.

The process of automatic assessment is made possible by the availability of third-party data received from employers, pension fund administrators, medical aid schemes and more.

This enables SARS to complete the tax declaration on behalf of this segment of taxpayers and issue them with an auto assessment.

The taxpayers in the auto assessment category do not have to do anything if they are satisfied with the calculation on their tax returns.

If the taxpayer is of the opinion that SARS has not captured all the necessary information, they are free to make changes to their tax returns and submit the missing information through eFiling by October 20.

When the taxpayer has a refund, they will receive it in 72 hours if all their information is correct. If they owe SARS, they must pay SARS through their respective banks, and the details are provided below.

The steps in the auto-assessment process will work as follows:

1. From July 7, SARS will communicate directly with affected taxpayers by SMS and/or email, notifying taxpayers of their auto-assessed tax returns.

2. If there is a refund due to the taxpayer, it will be paid directly to the taxpayer’s bank account within 72 business hours after the notification. If there is money owing to SARS, it must be paid to SARS’ bank account, eFiling or through the SARS MobiApp by the stipulated date.

3. Taxpayers can access their auto-assessed income tax returns through any of SARS’s channels, such as the SARS MobiApp or SARS eFiling, to review and verify the completeness and accuracy of the information that resulted in the auto-assessment.

4. If a taxpayer is satisfied with the auto assessment, they don’t have to do anything further and the process terminates at this point.

5. If the taxpayer finds that there is missing and/or inaccurate information, about either income or expenses, which may have affected the outcome, it must be declared to SARS by submitting a tax return to SARS.

Taxpayers who are still required to file a tax return (non-provisional taxpayers and other taxpayers)

This population represents taxpayers in respect of whom their tax matters are deemed complex. This population will be able to start filing tax returns from July 21 until October 20.

Provisional taxpayers as well as trust submissions can start with filing a return from July 21 until January 19.

The SARS team has enhanced support services this year, including:

• More information on SARS’s interactive channels;

• Extended customer service hours;

• Updated online filing platforms for easier submission;

• Comprehensive guidance and resources available on our website; and

• Increased security measures to protect sensitive information.

Taxpayers are reminded to ensure that their submissions comply with current regulations and deadlines to avoid penalties.

For assistance, visit SARS website, or the SARS YouTube channel for how-to videos.