28 June 2025 – The following Guides were updated for the 2025 Filing Season. It includes the information and enhancements listed below:
- GEN-PT-01-G01 – Guide for Provisional Tax – External Guide
- GEN-PT-01-G02 – How to eFile your Provisional Tax Return – External Guide
- GEN-GEN-56-G01 – Submit Request for Reduced Assessment RRA01 via eFiling – External Guide
- IT-AE-33-G01 – Tax directive Cease to be resident and Expiry of visas – External Guide
- IT-AE-36-G05 – Comprehensive Guide to the ITR12 Income Tax Return for Individuals – External Guide
- IT-AE-41-G02 – Guide to Complete the Lump sum Tax Directive Application Forms – External Guide
- IT-GEN-06-G01 – Guide to the Individual ITR12 Return for Deceased and Insolvent Estates – External Guide
- IT-AE-36-G06 – Guide to submit your individual income tax return via eFiling – External Guide
- IT-AE-46-G01 – How to submit your Individual Income Tax return via the SARS MobiApp – External Guide
- IT-AE-49-G01 – Services offered via the SARS MobiApp – External Guide
- GEN-ELEC-18-G01 – How to Register for eFiling and Manage Your User Profile – External Guide
- GEN-REG-01-G04 – How to Complete the Registration Amendments and Verification Form (RAV01) – External Guide
Filing Deadlines
The Personal Income Tax phase of Filing Season 2025 begins with the issuing of Auto Assessments from 7 July to 20 July 2025.
- Taxpayers who do not agree with their Auto Assessments can file a tax return immediately.
- All other taxpayers who are required to file a tax return may do so from 21 July 2025 until 20 October 2025.
The deadline for non-provisional taxpayers (including auto-assessed taxpayers who wish to file a return) is 20 October 2025. Provisional taxpayers and Trusts must file by 19 January 2026.
Key Enhancements for Filing Season 2025
The sections below summarise the enhancements and additions implemented for this year:
AUTO ASSESSMENT
The Auto Assessment population now includes eligible provisional taxpayers whose tax matters are not complicated and who would have been part of the normal Auto Assessment population had it not been for their provisional tax status.
Taxpayers who are not required to file a tax return but who made a savings withdrawal benefit (“two-pot” withdrawal) from a retirement fund will be included in the Auto Assessment population. This is to ensure that the correct amount of tax is paid on the two-pot withdrawal.
SECTION 6QUAT: REBATE OR DEDUCTION IN RESPECT OF FOREIGN TAXES ON INCOME
Section 6quat of the Act has been amended to allow taxpayers to use the full foreign tax credit for the taxes paid on capital gains in foreign jurisdictions. Previously, only the portion of the foreign tax credit attributable to the taxable portion of the capital gain was permitted. For individuals and Trusts, this amendment is effective from the 2026 year of assessment. The foreign tax credit applies to various types of foreign income, including wages, dividends, interest, and royalties. If the foreign tax paid exceeds the limitation amount, the excess is carried forward to the following tax year.
SECTION 11(nA) and 11(nB)
Previously, the ITR12 tax return combined sections 11(nA) and 11(nB) into one line item under the “Other Deduction/Exemption” container. However, with the new legislative changes, these lines have been separated.
S12H-LEARNERSHIP AGREEMENT
The date for this incentive has been extended from 1 April 2024 to 31 March 2027.
RST01 ASSESSMENT VALIDATION
The form will accept the source codes (3603 and 3610) with the combination of a directive number.
FOREIGN INTEREST AND FOREIGN TAX CREDITS ON FOREIGN INTEREST CONTAINER
A field titled “Allowable interest expenses incurred in the production of interest received” was introduced within the “Foreign Interest and Foreign Tax Credits on Foreign Interest” container for the taxpayer to capture foreign interest incurred. The interest that may be deducted is limited to the interest received by or accrued to the taxpayer.
BACKDATED (ANTEDATED) SALARIES AND PENSIONS
A new source code 3623 with the description of “Backdated (Antedated) Salaries and/or Pensions” has been introduced.
SECTION 13SEX INCENTIVE
This section allows taxpayers to deduct a portion of the cost of newly constructed or improved residential units that are rented out, thereby encouraging investment in residential rental properties.
SECTION 10(1)(i)
New return fields for “Interest earned date from” and “Interest earned date to” have been added to allow a deceased estate executor to declare any local interest earned.
- These fields will not display in the return for the year of assessment that the taxpayer became deceased, but in the following year of assessment’s tax return.
- Effective from 2024 year of assessment.
MARRIED IN COMMUNITY OF PROPERTY FOR INVESTMENT DECLARED WITHIN TRUST CONTAINER
A communal estate indicator has been added to the Trust Income section of the ITR12.
SECTION 9H CHANGE OF RESIDENCE TAX ASSESSMENT RESULTS
A taxpayer may cease residency during the year of assessment. When taxpayers complete the return, the date that the taxpayer ceased to be resident as approved through the RAV01 process will prepopulate on the return.
Enhancements:
- The ITR12 and IRP6 form will enable a taxpayer who ceased to be resident during the year of assessment to indicate the income received or accrued and the deductible expenses incurred during the year of assessment.
- The ITR12 return will display separate sections for residents and non-residents. The return will show if a taxpayer ceased to be a resident. The taxpayer can customise the return according to the RSA-sourced income received. The system will programmatically finalise the return and not route it to manual intervention.
Notice of non-resident status letter enhancement:
- The “Notice of non-resident status” letter will be updated. The status will show if the taxpayer ceased to be ordinarily resident, ceased to qualify under the physical presence test, or ceased to be resident owing to the application of a Double Tax Agreement.
REQUEST FOR REDUCED ASSESSMENT RRA01
If there is a rejection for Section 93(1)(d) due to prescription, the taxpayer will be allowed to request for Section 93(1)(e) by editing and resubmitting the form. The system will reject requests for reduced assessment if the latest assessment is an estimated assessment and not original assessment (the taxpayer is expected to submit the original return).
REQUEST FOR REDUCED ASSESSMENT (RRA) CASE INVENTORY
To resolve current inventory problems, if a taxpayer has submitted the RRA form on eFiling, but has not attached supporting documents, the system will check if the case is older than the specified configurable number of days, e.g. 21 days. If it is older than the specified number of days, then the case will close automatically.
The RRA form will then be rejected with the message, “Failed to upload supporting documents”. The case will also be cancelled. The taxpayer can resubmit the RRA01 and the existing business and system rules.
REFUND SMS
Taxpayers due a refund less than R100 and who have invalid bank details previously received an incorrect SMS prompting them to update bank details, even though SARS does not pay out refunds less than R100. Such SMSs will no longer be sent.
THIRD-PARTY MEDICAL AID PREPOPULATION
The system will pre-populate matched medical-aid details if the main/principal member is not the payor. The medical-scheme details will be prepopulated into the payor taxpayer’s tax return.
eFILING FIVE-YEAR BLOCKER
Since the 2024 Filing Season, the eFiling and MobiApp platforms do not allow taxpayers to request, save, or submit returns older than five years. The block applies to original returns and requests for corrections. However, the block will no longer apply to taxpayers with outstanding returns on whom the administrative penalty has not been imposed.
REQUEST FOR EXTENSION POST ESTIMATE
If the extension date requested by the taxpayer has passed by the time that the Request for Extension case is attended to and the extension is granted, the system will add two business days to the requested date before auto-approving.
ENHANCEMENT OF BANKING DETAILS
To enhance user experience with the Registration, Amendments, and Verification Form (RAV01) form and the ITR12 tax return, taxpayers will be presented with a list of their verified banking details available to SARS. Taxpayers must select this information when updating their bank-account details rather than manually capturing them.
REINSTATEMENT OF RSA TAX RESIDENCY
The Registration, Amendments, and Verification Form (RAV01) form will enable a taxpayer who ceased to be an RSA tax resident in the past to indicate the reinstated date on the “Reinstatement Date of RSA Tax Residency” line item. See our recent Latest News item on Registration, Amendment and Verification enhancements on eFiling for more information.
See the ITR12 form on eFiling prototype here, it will give you an indication of the changes.
Keep an eye on the Filing Season webpage for more information.
