2024 Filing Season Dates
Please note the following important filing dates for the 2024 Filing Season:
- Individual taxpayers (non-provisional): 15 July 2024 to 21 October 2024
- Auto-assessment notices: 1 to 14 July 2024
- Provisional taxpayers: 15 July 2024 to 20 January 2025
- Trusts: 16 September 2024 to 20 January 2025
More information will soon be shared on the Filing Season webpage.
SARS Online Query System External Guide
The SARS Online Query System external guide has been updated to reflect the ongoing improvements that have been implemented to the system. Two queries: “Penalty Statement of Account” and “Report SARS Employee Corruption” have now been incorporated into the external guide — refer to pages 45 and 72 on the link https://www.sars.gov.za/gen-gen-51-g01-sars-online-query-system-external-guide/.
SARS Videos Produced by the Education Team
For a complete list of step-by-step videos by the SARS Education team, see our Step-by-step videos webpage.
New videos produced include:
- How to activate the IT3 for third-party data on eFiling; and
- How to Complete and Submit IT3(d) on eFiling.
Third-party Data — Changes in SARS Medical Aid Data Reporting
SARS recognises the challenges faced by taxpayers in submitting medical aid data accurately and on time. To simplify this process and reduce the burden on taxpayers, SARS is making changes on the data that is required from medical aid schemes.
For more information, please see the Third-party Data Submission Platform webpage.
Visit your Nearest SARS Branch to Verify Changes to your Personal Details
If you receive a message from SARS that unauthorised changes were made to your personal details on eFiling, you are kindly requested to visit your nearest SARS branch as soon as possible to ensure that the changes are not fraudulent. Remember to make an appointment.
Take the following supporting documents with you to the branch:
- Valid original or temporary identification document (ID) (green ID book/new ID card/original passport/driver’s licence) and a certified copy thereof;
- Original stamped bank statement not more than three months old that confirms the account holder’s legal name, bank name, account number, account type and branch code, where applicable, or, where a new bank account was opened in the past 30 days and a bank statement cannot be produced, an original letter from the bank not older than one month on the bank letterhead with the original bank stamp reflecting the date on which the bank account was opened;
- Copy/original proof of residential address or completed CRA01 where the proof of residential address is in the name of a third party; and
- Power of Attorney, where a registered tax practitioner or representative acts on behalf of a taxpayer.
For enquiries, please call our Contact Centre on 0800 00 7277.
Auto Assessments
In preparation for the 2024 Filing Season, please familiarise yourself and your clients with the way in which the Auto Assessments work. Information can be found on the following link: How does Auto-Assessment work | South African Revenue Service (sars.gov.za)
Adding or Changing Banking Details
It is important to ensure that SARS has your correct banking details. This ensures that refunds due to you are correctly paid out. Visit the following link to obtain information on how to amend banking details: Adding or Changing Banking Details | South African Revenue Service (sars.gov.za)
See the following video: How to Update Banking Details on eFiling (youtube.com)
Misrepresentation of Taxpayers’ Information
This is a repeat of an article that appeared in Tax Practitioner Connect No 43 of June 2023.
Tax practitioners sometimes provide SARS with their own contact details (cell phone number and email address) on their clients’ Registration, Amendments and Verification form (RAV01). This is a misrepresentation of taxpayers’ information and is an unacceptable practice. It prevents taxpayers from receiving communication from SARS when SARS needs to contact taxpayers directly, e.g., One-Time Pins when requesting eFiling profile transfers, change of registered representatives, etc.
Therefore, SARS is requesting Tax Practitioners to ensure that they provide the correct contact details of their clients in their RAV01 forms.
Use our Digital Channels
There are many channels available that you can use to enable you to meet your tax obligations. Please visit the page per the enclosed link: Use our Digital Channels | South African Revenue Service (sars.gov.za).
This page contains valuable information regarding how you can resolve matters pertaining to, for example:
- Requesting your tax number;
- Submitting supporting documents;
- Submitting a payment allocation;
- Reporting a new Estates case;
- Registering a representative; or
- Requesting a Tax Compliance Status.
Various other functionalities are available as can be noted on the page indicated above.
Access to Audit Files
SARS has published a guide that sets out the rights and obligations of taxpayers when SARS requests access to audit files. This can be obtained at https://www.sars.gov.za/wp-content/uploads/Ops/Guides/GEN-AU-14-G01-Guide-on-access-to-audit-files-External-guide.pdf
What Happens if I Do Not Agree with a SARS Assessment?
The link below provides information about the various options, forms, and channels that taxpayers can use if they do not agree with an assessment, or an action taken by SARS.
What if I do not agree? | South African Revenue Service (sars.gov.za)
Tax Directives Software Update for the Two-pot Retirement System
To facilitate the upcoming Two-pot Retirement System changes, SARS will be making enhancements to the Tax Directives process. The changes are detailed in IBIR-006 Tax Directives interim Interface Specification Version 6.702. A revised version of the specification will be published once the law has been promulgated. SARS will also communicate trade testing dates in due course.
Protecting Clients’ Information
Like SARS, the Tax Practitioner is also the custodian of very confidential and sensitive taxpayer information, which, if misappropriated, can result in damage to the taxpayers represented, as well as the Tax Practitioner’s practice. Remember to always protect clients’ information. Although technology helps to secure this information, it can always be exposed to threats in ways that do not involve technology. Tax Practitioners must be careful with their clients’ data, especially when they are not working from their designated places of work through a secure internet connection.
Tips to keep clients’ information safe:
- Keep portable devices such as laptops and cell phones on your person while travelling.
- Do not share eFiling or e@syFile™ login details because this will expose clients’ tax information and may lead to identity theft, fraud, data breaches, or legal action. It could also damage SARS’s and the Tax Practitioner’s reputation.
- Be vigilant and report any suspicious or unauthorised requests or activities directly to [email protected] or call the Fraud and Anti-Corruption Hotline on 0800 00 2870. Report digital fraud on the SARS website.
- It is advisable not to use free Wi-Fi provided in public spaces. It is also best practice not to conduct tax work on unsecured Wi-Fi networks, especially in public places such as hotels, airports, and restaurants. Cybercriminals target these public networks to steal information.
- Verify the sender of an email before opening attachments or links. One of the most common ways that scammers try to get hold of personal information or confidential organisational data is through a tactic called phishing. Phishing scams use generically worded messages that employ “scare” tactics or attempt to instil a sense of urgency to make readers click on a link or open an attached file. Clicking on the link or opening the file redirects one to malicious sites loaded with malware meant to steal credentials or load ransomware, leading to devastating effects for the organisation.
- Do not rely on technology only to secure information. “Social engineering” is another serious threat posed by cybercriminals, especially to those working remotely. Be aware of your surroundings and note unwarranted distractions. It is advisable not to access clients’ data while in crowded places such as hotels, airports, or restaurants. When in public, choose a seat with your back to the wall, in such a way that your screen is not visible to anyone who may be looking over your shoulder. Consider getting a privacy filter for your devices or lower your screen to make it harder for people to see what you are working on.
- Make use of Multifactor and Password-less Authentication to secure tax profiles. These are additional security features that allow an eFiling user to access their eFiling profile using push notification technology.
