In a statement, the revenue collector warned that penalties would be levied on taxpayers who fail to submit their income tax returns by this deadline.

“Taxpayers must note that according to changes in legislation, SARS will levy penalties from December 1 where one of more returns are outstanding.

“Before the change in the legislation, SARS could only levy penalties where two or more returns were outstanding. This older rule will remain in place for one more year for 2020 and earlier returns,” said the revenue service in a statement.

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SARS Commissioner Edward Kieswetter said the filing of a tax return is a legal obligation for those taxpayers who are required to file and contributes towards a culture of voluntary compliance.

“But beyond the legal requirement to file a return, taxpayers who do the right thing are enabling the government to meet the basic service needs of the poor and vulnerable by providing social grants and health care, amongst others,” he said.

He said SARS had put in place a number of upgraded digital channels that are available 24/7.

“This will help provide clarity and make it easy for taxpayers to meet the deadline of 23 November without any difficulty. These channels include amongst others, SARS eFiling, SARS MobiApp and an SMS service. More details are available on the SARS website,” he said.

Provisional taxpayers have until January 31, 2022 to fulfill all their filing obligations