November 2025 Issue
- Understanding Your Tax Responsibilities
- Objections
- Important Notice to All Employers
- Stay Compliant
Understanding Your Tax Responsibilities
Keeping your Tax Compliance Status positive is important, whether you are employed or operating a business. Register, file all your tax returns, and pay any money owed to SARS.
Reminder:
- Even though the deadline for submitting Personal Income Tax Returns (ITR12) for non-provisional taxpayers has passed, your obligation to file remains if you have not yet done so. Do not delay — submit your return to minimise the risk of penalties and interest being imposed owing to an unsubmitted tax return. Staying compliant reduces your stress.
- The filing deadline for provisional taxpayers and trusts is 19 January 2026. Save time and submit today on SARS eFiling to stay compliant.
Do You Have SARS Debt?
A taxpayer can owe money to SARS for many reasons, such as:
- Under-reported income.
- Missed deadlines for unpaid tax payments or partial payments.
- Late submission or a failure to submit required tax returns.
- Discrepancies identified during SARS audits and assessments.
- Interest and administrative penalties due to late payment.
What to Do if You Owe SARS
Pay all outstanding debt before the due date:
- Income tax is due 30 days after the assessment notice (IT34).
- Provisional Tax (IRP6)
- First return and payment: within six months from the beginning of the year of assessment (31 August).
- Second return and payment: on or before the last day of the year of assessment (28/29 February).
- Final payment: six to seven months after the year of assessment, depending on companies’ financial year-end.
- Value-Added Tax (VAT) payment due on or before the 25th of the month (on business days) with the VAT201 declaration. eFiling declarations should be submitted on or before the last business day of the month.
- Pay-As-You-Earn (PAYE), Skills Development Levy (SDL), and Unemployment Insurance Fund (UIF) payments must be made through the EMP201 declaration within seven days after the end of the month in which the deductions were made.
- If the 7th falls on the weekend/public holiday, pay before this date.
Payment Arrangements
- Contact SARS using our contact channels to make a payment arrangement if you are unable to pay your tax debt in full.
- Provide accurate supporting documents about your financial situation. You could be required to complete a Collection Information Statement.
- Once your payment arrangement is approved, follow the agreed payment terms. Note that late or missed payments could lead to interest or administrative penalties.
Pay through Any of These Channels:
- SARS eFiling
- EFT
- Bank deposits
For more information, go to: Make a Payment or What if I owe SARS money?
Latest Scam Alert:
Beware of fraud! Don’t fall for imposters pretending to be SARS sending notifications about Debt management final demands. Always verify the authenticity of such messages on the Scams & Phishing webpage.
Objections
If you disagree with an assessment, you have the right to lodge an objection. Key responsibilities here are:
- File objections within the prescribed deadline (typically 80 business days after the date of the assessment or SARS decision) and in the prescribed form. Submit all relevant supporting documents to support your objection, and use SARS eFiling to lodge your objection, unless manual submission is required.
For more information, go to: Objections
Important Notice to All Employers
- From the 2026 reconciliation period, all employers must submit the income-tax numbers of their employees. Income-tax registration is required for all earning above the tax threshold (for the 2026 tax year, this is R95 750 per annum for individuals younger than 65 years).
- Employers can register their employees for income tax using SARS eFiling, e@syFile™ Employer for bulk registrations, or by visiting a SARS branch (first make an appointment online). SARS recommends electronic methods for greater speed and convenience.
For more information, go to: Pay As You Earn | South African Revenue Service.
Stay Compliant
Checklist to Stay Compliant
Taxpayers and business owners have the responsibility to:
- Register for tax when required.
- File accurate tax returns.
- Submit requested supporting documents on time.
- Pay outstanding debt.
- Keep all records of income, expenses, and supporting documents such as invoices and receipts safely for future reference and possible SARS audits.
- Deregister any taxes when necessary.
General Tips for Compliance
- Visit the SARS website, subscribe to the SARS TV channel on YouTube for our how-to videos, and follow SARS social media for updates.
- Use SARS eFiling to interact with SARS for speed and accuracy.
- Log your queries on SARS Online Query System (SOQS).
- If you can’t resolve your query online, use eBooking to a book an appointment at a SARS branch.
- Set calendar reminders for SARS deadlines to avoid penalties.
Stay ahead by understanding what SARS expects from you — compliance becomes simpler and stress-free. #SARS@YourService
