The following fields are important:

  • Marital status: Your marital status may affect the calculation of your tax liability e.g. where you get rental income or interest, it is important that  you select either “not married”, “married in community of property” or “married out of community of property”.

  • When “married in community of property” is selected, your spouse’s personal details are mandatory and must be completed, i.e. Spouse Initials, Spouse ID No, or Spouse Passport No. (If applicable) and Spouse Passport country.

Top Tip: If on the last day of the tax year (e.g. 28/29 February) you are either widowed or divorced, etc., not married should be selected.

  • Passport Country: This has been pre-populated with ZAF, representing South Africa. Please change to the relevant country if it's incorrect. A full list is available in the Comprehensive Guide to the ITR12 Return for Individuals.

  • Contact details: A Tax Practitioner may not use his/her contact details when completing the return on your behalf. Your contact details must be provided to SARS. If you don't have an email address or a cellphone number, an “X” must be filled in, on the relevant block(s).

  • Declaration and Signature: The signature is a legally binding declaration which you or your Tax Practitioner makes when stating all your income, tax and deductions for the year of assessment.
    • The Declaration container allows either the taxpayer or Tax Practitioner to sign the declaration, whichever is applicable.
      • Returns sent via post: Without a signature the return will be considered invalid and will be sent back.
      • Returns submitted via eFiling: The password login details serves as a digital signature.

  • Physical address: Your Physical Address Details must be completed.

  • Postal address: Your Postal Address Details must be completed.

  • Voluntary Disclosure Programme: Where an approved VDP agreement exist between yourself and SARS, make sure that you -
    • Complete the VDP application number
    • Don't forget to include all income and expenditure applicable for the tax year as per the VDP agreement.

  • Tax Practitioner Details: All Tax Practitioners providing services at a fee to taxpayers are required to be registered with a recognised controlling body (RCB) from 1 July 2013. If a Tax Practitioner submits a return on behalf of a client the details must be completed:


Non-registered Tax Practitioner
A person who isn't registered with a RCB and who prepares tax returns on your behalf will only be able to perform limited functions. They may not charge you and they may not submit the return on your behalf.

An unregistered Tax Practitioner won't be able to prepare a return at a SARS branch for approval by the taxpayer.

An unregistered Tax Practitioner will be able to complete the ITR12, on behalf of the taxpayer, and will have the following options available on eFiling:

  • Save – this option will allow the incomplete return to be saved on eFiling to be completed at a later stage.
  • Save for Filing – this option will allow the ITR12 to be saved on eFiling. The return will be available for the SARS agent to submit.

Top Tip: The option Submit return to SARS won't be available on eFiling to an unregistered Tax Practitioner.

Submission of the saved return by the taxpayer can be done:

  • On eFiling, if they have shared access.
  • By visiting a SARS branch, where the taxpayer must let the agent that the return has been prepared on eFiling.
    • The agent will locate the completed return and submit this on the SARS systems.

Top Tip: Notices about the successful submission of the ITR12 and requests for relevant material (supporting documents) will be sent to the unregistered Tax Practitioner's profile on eFiling.

Last Updated: 06/07/2016 2:30 PM     print this page
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