July 2025 Issue
- Kickstart Your 2025 Filing Season Today — File Early and Make It a Breeze
- New Features on eFiling
- Not Auto-Assessed?
- What’s New for Provisional Taxpayers?
- What to Declare on Your Personal Income Tax Return (ITR12)
- What Happens after Submission?
- Payment Reference Number
- Understanding SARS Debt
Kickstart Your 2025 Filing Season Today — File Early and Make It a Breeze
SARS issued Auto Assessments from 7 to 20 July 2025 to mark the beginning of the 2025 filing season. If you disagree with the Auto Assessment, you can file an Income Tax Return (ITR12) immediately on eFiling or SARS MobiApp.
New Features on eFiling
To make filing your tax returns easy, SARS has introduced:
- Two-factor authentication
eFiling now requires two-factor authentication for added security. You will receive a One-Time-Pin (OTP) on your registered cell phone or email. After entering the correct OTP, you will access your eFiling profile.
- Confirmation of contact details
Before proceeding with any transaction on eFiling, you must verify your contact information, including your email address and mobile phone number.
- Express tabs
Theses tabs make Personal Income Tax returns and other services easily accessible on the eFiling landing page and directly usable.
Not Auto-Assessed?
If you received no Auto Assessment, submit your ITR12 from 21 July to 20 October 2025. The deadline for non-provisional taxpayers (including auto-assessed provisional taxpayers who wish to file a return) is 20 October 2025. Provisional taxpayers and Trusts must file by 19 January 2026.
Income Tax return filing dates
- Auto-assessments: 7 – 20 July 2025
- Filing season opens for non-provisional taxpayers who were not auto-assessed: 21 July – 20 October 2025
- Provisional taxpayers: 21 July – 19 January 2026
What’s New for Provisional Taxpayers?
SARS has identified eligible provisional taxpayers and invited them to express their interest to receive an Auto Assessment. Eligible and interested provisional taxpayers are included in the Auto Assessment population.
What to Declare on Your Personal Income Tax Return (ITR12)
- Include all income sources.
- Keep a logbook for vehicle or travel allowances.
- Submit receipts/medical certificates for medical-expense claims.
- Provide proof for all claimed expenses.
What Happens after Submission?
A Notice of Assessment (ITA34) document will be issued. It summarises your income, expenses, and deductions, detailing the calculation of your tax liability. A negative sign on your ITA34 means a refund is due to you and will be paid within 72 hours if:
- Your bank details are up to date.
- You do not have outstanding returns and or debt.
- You have not been selected for audit.
Check: 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.
If you owe SARS:
- Not auto-assessed: payment is due within 30 days of receiving a notice of assessment.
- Auto-assessed: due 30 days after the closing of the filing season on 20 October 2025.
It is your legal obligation to pay your tax on time. Alternatively, you can make payment arrangements to settle the debt. For information on payment arrangements, watch https://www.youtube.com/watch?v=F6pH4HZ0f3o.
You can pay SARS through:
- SARS eFiling
- EFT
- Bank deposits
Payment Reference Number
Make sure to use the correct payment reference number. Your payment reference number is your ten-digit tax reference number, followed by the letter “T” with eight zeros. An example of a payment reference number is 0123456789T00000000.
Understanding SARS Debt
Employers usually deduct PAYE tax from your monthly salary and submit it to SARS. However, you might still have a tax debt because of:
- Extra income like rent, freelance work, or investment interest.
- Errors in PAYE calculations or deductions.
- Adjustments or rebates not reflected in PAYE deductions.
Stay on track — file your tax return before the 20 October 2025 deadline.
#YourTaxMatters, so does your time.
