The 2024 Tax Season for Individuals, not automatically assessed by SARS, started on 15 July. Taxpayers can submit their returns via SARS eFiling or the SARS MobiApp on or before 21 October 2024 for Non-Provisional Tax (salaried individuals) and 20 January 2025 for Provisional Tax. The advantage of filing online is that it can be done anywhere and at any time. Filing on time and with the correct details will help taxpayers avoid penalties and interest.
In this edition we focus on Filing Season, dates and changes and provide a list of updated guides.
Income Tax Return Filing Dates
The dates for the 2024 Filing Season are:
- Auto Assessment notices: 1 July 2024 to 14 July 2024
- Individual taxpayers (non-provisional): 15 July 2024 to 21 October 2024
- Provisional taxpayers: 15 July 2024 to 20 January 2025
- Trusts: 16 September 2024 to 20 January 2025
Check if you are your Auto Assessed
Auto Assessment notices were issued from 1 to 14 July 2024.If your employees want to find out if they are in the Auto Assessment population this year, they can do so via the SARS Online Query System.
Verification of banking details
The external guide and webpage have been updated to clarify the identification requirements for the process to verify banking details. The updated wording lists the following documents which meet the identification:
- valid identity document
- driver’s licence
- passport
- temporary identity document
- asylum seeker’s certificate or permit.
For online submission, attach a copy. If you are visiting a SARS office, bring a copy and the original identification document.
Updated guide and webpage:
- GEN-GEN-41-G01 – Change of Banking Details – External Guide
- Relevant Material or Supporting Documents
Updated guides for 2024 Filing Season
In the run up to the 2024 Filing Season, SARS has published the following updated guides:
- Guide to the Individual ITR12 Return for Deceased and Insolvent Estates
- How to submit your Individual Income Tax return via the SARS MobiApp
- Guide to submit your individual income tax return via eFiling
- Comprehensive Guide to the ITR12 Income Tax Return for Individuals
- Submit Request for Reduced Assessment (RRA01) via eFiling
- Guide to Help-You-eFile
- Guide for Provisional Tax
Update on changes for 2024 Filing Season
The changes below have been introduced for the new Filing Season. Please request employees to go to the Filing Season webpage for details.
- Pro-rata deduction in respect of contributions to retirement funds;
- Exemption of amounts received or accrued in respect of tax-free investments;
- Solar energy tax credit; and
- ITR12 form changes — redesign sections 10(1)(o)(i) and 10(1)(o)(ii): foreign employment income exemption.
All the Filing Season information is on this link on the SARS website:
