Tax Practitioner Connect Issue 65 - August 2025
August marks a significant period in the tax calendar. With Individual Filing Season under way, taxpayers are reminded that submissions for the first period of Provisional Tax Returns and Payments (IRP6) are due by 31 August. This month, we review key discussions from the 12th Annual Tax Indaba regarding the responsibilities of tax practitioners and emphasise the importance of clearly defining the scope of services provided. Please also note recent updates to the SARS Online Query System (SOQS).
- Provisional Tax Returns and Payments (IRP6) are due 31 August
- 12th Annual Tax Indaba Stresses Need for Communication between SARS and Tax Practitioners
- Tax Practitioners Encouraged to Stipulate the Scope of the Service They Will Render to Clients
- Updates to SARS Online Query System (SOQS)
- Key Tax Filing Dates
Provisional Tax Returns and Payments (IRP6) are due 31 August
What Is It?
Provisional tax is part of Income Tax and requires taxpayers to make bi-annual payments to SARS on taxable income not subject to PAYE. This system allows individuals to pay tax in advance based on their estimated taxable income. These payments are credited against the final tax due after assessment.
Who Must Pay It?
Individuals with income not subjected to PAYE must file a Provisional Tax Return (IRP6) on SARS eFiling. Late or inaccurate submissions will be penalised.
Obligations and Deadlines for Provisional Tax Payment
There are two compulsory payment periods, and an optional third. To stay on track, submit and pay by the last business day of these key dates:
- First period: end of August.
- Second period: end of February.
- Third period (optional): end of September
- In any other case: within six months of the end of the year of assessment.
For more information, go to: Provisional Tax and How to Work Out Amounts Due for Provisional Tax
12th Annual Tax Indaba Stresses Need for Communication between SARS and Tax Practitioners
The evolving role of tax professionals was among the topics in the spotlight during the 12th Annual Tax Indaba held in Johannesburg from 11–13 August.
Participants highlighted the shift from purely compliance-focused work to broader advice, risk management, and strategic engagement. The discussion underlined the value of professional scepticism and specialist expertise. Speakers on tax compliance stressed the need for clear, consistent communication between SARS and tax practitioners, as well as the importance of accuracy in financial reporting and timely referrals to specialists.
This annual tax conference brings together industry leaders, policy makers, and practitioners to share insights, tackle pressing issues, and explore opportunities to strengthen the country’s tax ecosystem.
Latest Scam Alert:
Beware of fraud! Don’t fall for imposters pretending to be SARS sending notifications about outstanding debt. Always verify the authenticity of such messages on the Scams & Phishing webpage.
Tax Practitioners Encouraged to Stipulate the Scope of the Service They Will Render to Clients
When taxpayers believe that their tax practitioner is acting unprofessionally, they can lodge a complaint with SARS. This complaint is then investigated by SARS and, if valid, the tax practitioner may be reported to the controlling body.
From the unprofessional-conduct cases investigated by SARS, a trend has been observed indicating that the taxpayers’ understanding of what they require from the tax practitioner is not aligned to what the tax practitioner delivers. Taxpayers complain that the tax practitioner has not delivered what they required and when SARS asks for a contract specifying the scope of the work required and the responsibilities of both parties, the taxpayer is unable to provide this.
To deal with this issue, SARS encourages tax practitioners to engage with their clients to specify the scope of work and the responsibilities of the tax practitioner and the taxpayer. This is to protect the tax practitioner and the taxpayer in the event of a dispute.
Updates to SARS Online Query System (SOQS)
SOQS has been updated to improve its functionality for taxpayers. These updates include the following:
- The “What’s My Directive Status” query has been enhanced to include the One-Time Password (OTP) step, providing an additional layer of security to protect against unauthorised access.
- A new “Provisional Taxpayer Auto Assessment Request” service has been introduced. This service allows eligible provisional taxpayers who have received corresponding notifications from SARS to request inclusion in the Auto Assessment population for the 2025 year of assessment.
- A non-resident section on the ITR12 return has been introduced for the 2025 Personal Income Tax filing season. This section enables foreign-national taxpayers who have either ceased residency or are classified as non-resident to declare their Republic of South Africa–sourced income. The “Non-Resident Tax Return Type” service introduced on SOQS allows these categories of taxpayers to request the issuance of the appropriate return type from SARS.
For more information, go access the updated Guide to the SARS Online Query System (SOQS).
Tutorial Videos for Tax Exempt Institutions
Please access the Tax Exempt Institutions webpage to see the latest videos that guide you in completing the IT12EI return. For more informative YouTube videos visit SARS TV.
Key Tax Filing Dates
Important Deadlines for 2025/2026
| Category | Opening Date | Closing Date |
| Trust Filing | 20 September 2025 | 19 January 2026 |
| Interim Employer Reconciliation | 22 September 2025 | 31 October 2025 |
| Individual Filing | 21 July 2025 | 20 October 2025 |
| Provisional Taxpayer | 21 July 2025 | 19 January 2026 |
SARS Monthly Tax Digest
This August 2025 edition provides information to help you file your Income Tax and Provisional Tax return.
Read other Newsletters issued by various divisions in SARS.
