SARS is urging non-provisional tax payers who have not yet filed their tax return to do so urgently, as the deadline for submission is on Monday.

The fastest and easiest way to file your tax return is via SARS eFiling or the SARS MobiApp. Both options are accessible 24/7 for your convenience.

I have submitted my return, now what?

A Notice of Assessment (ITA34) will be issued once you have filed your return.

The ITA34 is a comprehensive summary of your income, expenses and deductions, detailing the calculation of your tax liability.

A negative (minus) sign on your ITA34 means a refund is due to you by SARS and will be paid within 72 hours if the following details and information are in order:

• You have updated your banking details
• You do not have outstanding SARS returns and/or debt
• You have not been selected for audit.

However, if you owe SARS, payment must be made as follows:

• Not automatically assessed: Due within 30 days of receiving a notice of assessment.
• Automatically assessed: Due 30 days after the closing of the 2024 filing season.

It is your legal obligation to pay your tax liabilities on time. Alternatively, you can make payment arrangements with SARS to settle the debt.

You can make payments via SARS eFiling, EFT or your bank.

If the audit section on your IT34A is marked ‘Yes’ you must provide supporting documents within 21 days to verify that the details and amounts declared to SARS match your original records.

Penalties for failing to meet Monday’s filing deadline

Do not wait until the last minute to file your return! SARS will enforce administrative penalties for non-compliance, such as the late submission of returns and failure to disclose required information.

Non-compliance will incur a recurring monthly administrative penalty until compliance is achieved. This penalty consists of fixed amounts based on the taxpayer’s taxable income, ranging from R250 to R16 000 per month for each month that the non-compliance persists.

Deadline for the Employer Interim Reconciliation Filing Season

The Employer Interim Reconciliation period opened on September 16 and will close on October 31, for the 2025 Employer Filing Season.

All employers must reconcile their Monthly Employer Declarations (EMP201). This includes Pay-As-You-Earn, the Skills Development Levy and the Unemployment Insurance Fund for the first half of the reconciliation year (from March 1 to August 31).

Submission channels

Employers with a maximum of 50 certificates can use SARS eFiling or SARS e@syFile.

Employers that file EMP501s for more than 50 certificates must use the e@syFile Employer.

The e@syFile Employer application has been upgraded and the new e@syFile offers improved performance, which includes:

• The prioritisation of easier navigation and data capturing experience, with a new look-and-feel and arrangement functions and workflows
• Full installations with every software update
• The introduction of quick links to related functionalities to avoid continuous navigation through multiple menu items
• Enhanced user maintenance functionality to add and remove users and restrict functionality.

For the 2024 bi-annual submission, either version of e@syFile Employer can be used to submit the reconciliation. However, for the annual filing season, only submissions via the new version of e@syFile Employer will be accepted.

Make sure that you submit your accurate reconciliation by October 31 to avoid penalties and interest.

Be aware of the latest scam

Scammers, who pretend to be SARS employees, are emailing unsuspecting taxpayers and businesses.

The emails have attachments with links to ‘settle outstanding balances or debts’. Please note that a real SARS employee’s name and contact details are in the email signature, but the domain is different for example @saao.ac.za instead of @sars.gov.za.

If in doubt, always check SARS’ scam examples webpage.