Summary

SARS is committed to making it easy and simple for taxpayers to comply. One of the taxpayer’s compliance responsibilities is to submit their income tax return (ITR12) to SARS during the filing season or at the end of the financial year. To make it simpler for taxpayers to submit their income tax (ITR12) return, SARS digital channels has introduced the SARS MobiApp, which can be installed on your smart mobile phone or device.

This webpage demonstrates how taxpayers can navigate the SARS MobiApp for the purpose of submitting their income tax return to SARS. The webpage also includes functionalities that may be utilised when filing income tax returns, such as how to respond to duplicate income tax certificates (IRP5) or how to view tax assessments before an official return is submitted.  Additionally, where SARS has engaged and requested supporting documents, there is a section that demonstrates how to upload the requested supporting documents.

Introduction

Income tax is imposed under the Income Tax Act No. 58 of 1962. It is a tax levied on all income and profit received by a taxpayer (which could include individuals, companies, and trusts). Collecting taxable income is a SARS mandate, inter alia by assisting the citizens of South Africa in complying with their tax responsibilities. One of the compliance requirements for individuals is to file or submit the personal Income Tax (ITR12) return every year. The completion and submission of the ITR12 return are to determine whether the taxpayer is indebted to pay any taxes or eligible for a tax refund.

Various SARS service channels are available in which taxpayers can file/submit their return. These service platforms, amongst other duties, ensure that taxpayers are serviced efficiently and the information pertaining to their tax affairs are up to date, accurate and credible. This ultimately results to more reliable and credible assessments. The SARS MobiApp is one such service platform within the SARS digital domain. The SARS MobiApp mainly caters for individual taxpayers and registered tax practitioners with full access for the submission of the Income Tax Return for Individuals.

Pre-requisites For Using The SARS MobiApp

Consider the following for effective use of the SARS MobiApp:

• The SARS MobiApp caters only for individual taxpayers and registered tax practitioners.
• You must be a registered SARS income taxpayer who is liable for the submission of an Income Tax (ITR12) return.
• You must be registered for the use of eFiling or the SARS MobiApp.
• You must have downloaded the SARS MobiApp on your smart device.
• Your device must have data or connected to a functioning Wi-Fi system.
• You must have the correct username and password to be able to transact on the SARS Mobile Application.

Downloading The SARS MobiApp

You can easily install the SARS MobiApp from the Apple Store, Google Play Store, or the Huawei App Gallery.

The following operating systems versions are required to enable the downloading of the SARS MobiApp on your smart mobile device.

• Android – Version 5.0 or Higher
• Huawei – Version 5.0 or Higher
• iOS – Version 10 or Higher

To Download:                                     

• Tap on the Apple App Store /Google Play Store/Huawei App Gallery to open the store.
• Type “SARS MobiApp” into the Search box displayed. Once the SARS MobiApp appears as part of the search results, download the Application to your device.
• Download and install SARS MobiApp as per requirements of your device.
• When the installation is complete, the SARS MobiApp icon will be displayed on your mobile device home screen.

Methods Of Submitting Your Income Tax Return 

Once you are registered and activated for Personal Income Tax (PIT), the applicable Personal Income Tax return (ITR12) will be issued and made available during filing season on your eFiling profile and the SARS MobiApp. You can then either submit your ITR12 return via the auto assessment process or submit your ITR12 Income Tax return.

Where you request your return prior to filing season, an error message will be displayed on your device.

Please note the message and the date when your income tax return will be made available to you for submission.

Below is a brief description of the various ways to submit your income tax return to SARS.

 Auto-Assessment is when SARS pre-populates your income tax (ITR12) return with your most recent third-party certificate/s and proceeds by generating an estimated assessment result of your income tax.

• If you agree with the auto-assessed results, you do not have to accept it or to submit a personal Income Tax Return (ITR12) because your assessment is regarded as final.
• This process is further unpacked in the  Auto Assessment  section of this webpage.

Completing and submitting your income tax return is when you open your prepopulated ITR12 return and proceed by completing/updating your return accordingly.

• Once you have completed/updated your income tax return, you are required to submit the updated return to SARS.
• This process is further unpacked in the  Auto Assessment  section of this webpage.

How To Submit Your Income Tax Return

This section details how to respond to an auto estimated assessment and how to edit and submit your ITR12 return via the SARS MobiApp.

Auto assessment

Once an auto estimated assessment of your income tax (ITR12) return has been made available to you by SARS, an SMS or email correspondence will be sent through to your preferred channel of communication.

How to respond to an auto assessment

You can respond to the automated assessment by filing your original return where you do not agree with the assessment raised by SARS, else you do not have to do anything if you agree with the auto assessment.

You are given till the end of filing season to respond to an auto assessment. Where you require an extension, kindly refer to How to request an extension of your submission date  section  of this webpage

How to navigate on the SARS MobiApp in response to an auto assessment

Login to the SARS MobiApp.

• On the Landing Page, tap on Tax Returns
• Select the applicable Year of Assessment

Note the auto estimated pop-up message displayed

To View your income tax estimated assessment results

• Tap on Continue displayed on the pop-up message.
• This will route you to the Summary Assessment Notice Page
•  

Once you have viewed the auto estimated assessment:

If you agree with the estimated assessment results

• Close the SARS MobiApp

If you are not in agreement with the estimated assessment results

• Tap on View Return on the Work Page
• This will route you to the standard income tax return form.
• Tap on EDIT RETURN
• Update/Complete your income tax return form accordingly.

Note that the status of your ITR12 income tax return will be displayed as ISSUED on the Work Page

• This indicates that the return has been issued to you and must still be filed/submitted to SARS

On how to update/complete and submit your income tax (ITR12) return, refer to  How to complete and submit Income Tax Return on this webpage.

For further details on your auto assessment results, kindly visit the SARS website, or book an appointment with a SARS Agent via the SARS eBooking service.

How to complete and  submit your income tax return

Completing /Editing your Income Tax Return

To complete and submit your return,

• Tap on Tax Returns,
• Select the applicable financial tax year.
• The Standard income tax return form online will be displayed on your device.
• Note what is on the creation wizard and once you viewed and agree with it, tap on OK.

Complete the form as detailed on the Income Tax ITR12 comprehensive external guide available on the SARS MobiApp and SARS website.

Complete your income tax return form by tapping on the following icons  displayed, to open or close the income tax return components.

Note the red fields on the form.

This indicates that these fields are mandatory and should be completed.

Submitting your income tax (ITR12) return

Once you have completed the mandatory fields on your Income Tax (ITR12) return, you are required to submit your return.

To do this, on the Standard Form Page,

• Select ‘SUBMIT’ displayed at the bottom of the page.
• Tap on SUBMIT

You will then be routed to the Declaration Page.

Take note of the declaration and when in agreement,

• Select ‘Confirm’.
• Note that if Cancel is selected, your Income Tax (ITR12) return will not be submitted to SARS.

Once Confirm is selected, an interim status of “In Progress” will be displayed on your device.

• This indicates that your return has been submitted and is being processed by SARS.

Once SARS has processed and assessed your Income Tax return,

The Work Page will indicate your Income Tax return as “Filed”.

Where your ITR12 return is opened and you tap on the native back button of your device, the following message will pop-up.

• Select Cancel for the ITR12 return to remain open.
• Select Ok for the ITR12 return to close.

Below are the descriptions of the various service options displayed on your Work Page:

How to view your income tax return

To view information on your income tax return

The SARS MobiApp enables you to submit/ file your tax return for the current or the previous tax years.  To open and view your ITR12 return, login by using your username and password

Once logged in, on the Landing Page

• Tap on Tax Returns
• Select by tapping on the applicable year.
• On the standard income tax return form page,

Note the information is on the wizardOnce you have viewed and agree with the information on the wizard, tap on

Complete the form as detailed on the Income Tax ITR12 comprehensive external guide available on the SARS website www.sars.gov.za

Tap on the applicable field to expand the form.

To save updated information on  income tax return

You can edit and save your Income Tax ITR12 return to work on it later. This section will demonstrate how to save your return on the Work Page

Once logged in, on the Landing Page,

• Tap on Tax Returns

When the Income Tax return is open, you can update the return.

To save the updated information

• Tap on Save

The status on the Work Page will change to Saved.

To manage your income tax return

At the bottom of your ITR12 return (Standard Form Page), the following services are offered.

The use of these service icons are as follows:

How to change your residency status

To change your tax residency status, you can apply via your eFiling profile. Upon application SARS will send correspondence which details the list of documents required by SARS to verify your application. This letter will be sent to all your correspondence digital platforms (eFiling or the SARS MobiApp).

You will then be required to provide supporting documents to substantiate your application. The supporting documents are used to measure your qualifying basis. They usually include amongst others the following:

• The signed declaration indicating the basis on which you qualify (you can download the form from the SARS website sars.gov.za)
• A letter of motivation setting out the facts and circumstances in detail to support the disclosure that you have ceased to be a tax resident.
• A copy of your passport and travel diary.

Upon successful submission of the required supporting documents, SARS will send correspondence which will disclose the results of your application.

This section will detail on how you can enquire to change your residency via eFiling. Furthermore, we will demonstrate on the SARS MobiApp where to locate the correspondence and lastly show you how to upload the required supporting documents for the completion of your application.

You can also refer to the SARS website on how to access your eFiling profile sars.gov.za

Login to your eFiling profile and navigate eFiling to access the RAV01 form.

Once logged in

• Click on SARS Registered Details icon under My profile.
• The Maintain SARS Registered Details screen will display.
• Confirm that you are authorised to perform maintenance functions of the registered details of the company or individual.
• The “Saved Details” message will display if SARS has received updated information for the legal entity.
• After making the applicable selection the RAV01 screen will be opened

Once the RAV01 form is open

• Click on the <Tax Type Demographics> container on the form.
• Note the field <Income Tax Liability Details>

Click on the arrow to display the drop-down list and select <4 – Non-Resident>

• The second drop down <Taxpayer Classification> will be activated.

Select the applicable <Taxpayer Classification> as well as the date when you ceased to be a resident.

Save and submit the form

Note that this will trigger SARS to issue correspondence detailing the list of supporting documents required for this application. This letter will be sent through by SARS and is available under the SARS Correspondence menu on your eFiling profile or on the Correspondence tab of your SARS MobiApp.

To access SARS correspondence regarding your application

Login to the SARS MobiApp

• On the Landing Page
• Tap on Correspondence

This will list all SARS correspondence.

• Select and open the applicable correspondence sent through.

Where SARS requests supporting documents, a correspondence letter detailing the documents required will be sent through to you.

To access the letter, login and tap on the Correspondence tab on the Landing page

• Tap on the letter.
• Note the documentation required.

Obtain all the required documents and store them on your device

Once all the required supporting documents have been obtained, upload them as follows:

• On the corresponding letter
• Tap on Add Document
• Follow the prompts to upload supporting documents
• Note that you can tap on the Download
• tab    to download the letter.

Once the supporting documents have been uploaded and verified by SARS, you will receive another correspondence detailing your application result.

This letter can be found under the correspondence tab on efiling or the MobiApp as well.

How to request an extension of your submission date                                 

Taxpayers can request an extension to submit relevant supporting documents or their income tax return where they are of the view that they can only submit after their submission due date has lapsed.

This implies that when the extension days has been granted by SARS, there will be no penalties imposed to the taxpayer during the granted extension days.

On the Work Page,

• Tap on the Reasons for Extension
• This will display, the Reasons for Extension Page

On the Reasons of Extension Page

• Tap on Reasons for Extension field and complete your reason for extension.
• Tap on the Date of Extension and select the applicable date.
• Once completed, tap on SUBMIT

In response, SARS will send you correspondence with regards to your request. This will be in the form of a letter which can be accessed via the SARS MobiApp

To access the letter, navigate as follows:

On the Landing Page,

• Tap on Correspondence
• The Corresponding Page will be displayed

The letters will be displayed.

Note that a letter of acknowledgement will be sent for your request. Thereafter, SARS will respond by sending another letter which will detail the outcome of your request.

How to refresh third party data (Certificates)

You can update your Income Tax (ITR12) return with the latest Third-Party Data information available at SARS. This includes the latest IRP5 information.

Begin by opening your Income Tax (ITR12) return. To do this, on the Landing Page, tap on Tax Returns

On the icons displayed at the bottom

Tap on Refresh   

Select the applicable data by tapping the check box.

Once selected, tap on OK

To cancel the request, tap on the Cancel option

In instances where your Third-Party Data on your saved return has been automatically refreshed, the following message will be displayed.

• Take note the message and tap on

How to request a tax calculation

You can request a tax assessment of your completed Income Tax return. This is done by selecting the TAX CALC option displayed at the bottom of the Standard form screen.

Once logged in, on the Landing Page, tap on Tax Returns. This will open your saved Income Tax return

Once your Income Tax form is open,

• Tap on TAX CALC  

This will display the TAX Calc Results Page.

• To download the Tax Assessment
• Tap on Download 

Possible prospects on your income tax return  

Rejected income tax returns 

Rejected income tax returns occur in instances where you submitted a return with a lump sum amount (tax directive) declared on your IRP5, however upon verification, SARS determined that it is not correct. The messages that will be displayed as an error message must be noted as they will direct you on how the error occurred and how it can be resolved

Duplication of IRP5 certificates 

Duplication of the IRP5 certificate occurs when SARS detects that your IRP5 certificate submitted to SARS is a duplicate of the one already submitted by another taxpayer, or where the PAYE number on your submitted IRP5 does not exist. Where such duplications are detected by SARS, take note of the error message that will be displayed on your device and respond accordingly.

Income tax assessment (ITA34)

Once you have filed your return, you can view your assessment by tapping on View Assessment icon on your Work Page.

• This will display the Notice of Assessment (ITA34) page. Tap on the selected Original Assessment to view your notice of assessment.

How to upload support documents 

To upload the required supporting from your submission, proceed by tapping on Upload/View Docs icon displayed on your Work Page.

• This will route you to the Supporting documents
• Tap on Add Documents displayed at the bottom of your page.
• Proceed by browsing through your device to find your document(s).

• Once found, tap on The document(s) will be uploaded to the Supporting Documents page.
• To submit the document(s), tap on Submit Documents.

• Confirm by selecting yes.
• To decline select no.

Once Yes and Ok is tapped the status of your uploaded documents will change from uploaded to submitted and a pop-up message will be displayed detailing that your supporting documents have been uploaded successfully.

Definitions, acronyms and abbreviations

The definitions, acronyms and abbreviations can be accessed here – Glossary webpage.

Legal disclaimer: In the event of conflict or inconsistency between this webpage and the PDF version of the guide, the latter shall prevail.