Filing Season for Individuals

Income tax return filing dates 

The dates for the 2024 Filing Season are:

• Auto-assessment notices: 1 July 2024 to 14 July 2024
• Individual taxpayers (non-provisional): 15 July 2024 to 21 October 2024
• Provisional taxpayers: 15 July 2024 to 20 January 2025
• Trusts: 16 September 2024 to 20 January 2025

Auto-Assessment – we have made it easier for you

An auto-assessment, which is part of SARS’ commitment to make the fulfilment of your tax obligation as seamless as possible, is based on the data we receive from employers, financial institutions, medical schemes, retirement fund administrators, and other third-party data providers.

If you agree with your auto-assessment, there is nothing further to be done.

Should you not agree with the auto-assessment, you can complete and file your tax return on or before 21 October 2024, by visiting eFiling or the SARS MobiApp. You can download the SARS MobiApp from the Apple App Store, Google Play Store, or the Huawei App Gallery.

Important notes:

1. If a refund or debt is less than R100, the refund or debt is rolled over to the next tax year. This means that such a refund or debt is not payable immediately but remains as a balance on your account until it exceeds R100 and becomes payable. You can view your account on SARS eFiling or the SARS MobiApp.
2. You must make sure that your assessment is complete. For example, if you received rental income or other income, or have deductions in addition to what we reflected in your assessment, you must file a tax return on or before the normal due date for non-provisional taxpayers of 21 October 2024. Your updated tax return must have the new information in addition to what SARS has pre-populated on your tax return. Keep any supporting documents for changes you want us to make to your auto-assessment, because SARS may ask for it.
   
   

You can also engage us through the Lwazi Chatbot or the Live Agent function on eFiling and the SARS MobiApp.

From 1 July 2024, you will be able to check your auto-assessment status here but wait for the SMS/email notice before you login to eFiling or MobiApp. The auto-assessments on the system are rolled out in batches from 1 to 14 July 2024.

Frequently asked questions

What is different this year?

This year, SARS is again increasing the number of taxpayers participating in auto-assessments, which SARS provides to taxpayers whose tax affairs are less complicated. If you agree with your auto-assessment, there is nothing more you need to do. If SARS did not get your assessment right, you can let us know by filing a tax return in the normal way with additional information on or before the filing due date of 21 October 2024. If an auto-assessment has been issued to you after 21 October 2024, you have 40 business days from the date of the notice of the auto-assessment to do so.

How does auto-assessment work?

SARS receives data from employers, medical schemes, banks, retirement-annuity funds, and other third parties. We then use that data to calculate your tax assessment. If we are satisfied that the data and tax calculation are correct, we issue the assessment to you via eFiling or the SARS MobiApp. This process is referred to as an auto-assessment. At the same time, we also send you a message via your preferred channel of communication (such as SMS or email) to let you know that your assessment on eFiling or the SARS MobiApp is ready for you to review.

What must I do when I receive my auto-assessment notice?

The first thing to do is to log into eFiling or the SARS MobiApp and view your assessment. You will see all the data we used to calculate your assessment.

If you agree with the assessment, check if a refund is due to you or if you owe SARS. If a refund is due, then there is nothing more you have to do — you can log out and wait for the refund, which you can expect within approximately 72 hours, provided your banking details with SARS are correct. If you owe SARS, then make the payment via eFiling or SARS MobiApp on or before the payment due date. The payment due date of the amount owed to SARS is displayed on the “Notice of Assessment” (ITA34).

Important note: if a refund or debt is less than R100, the refund or debt is rolled over to the next tax year. This means that a refund or debt is not payable but remains as a balance on your account until it exceeds R100. You can view your account on SARS eFiling or the SARS MobiApp.

If you do not agree with the assessment, you can access your tax return via eFiling or SARS MobiApp, complete the return, and file it on or before the normal due date for non-provisional taxpayers of 21 October 2024. If your auto-assessment was issued after 21 October 2024, file within 40 business days after the notice of assessment.

How do I know that the data is correct?

To view your data in detail:

1. Log into eFiling.
2. Select the “Third Party Data Certificate” search button on the menu bar.
3. Select the certificate type in question.
4. Submit or search any certificate that you wish to verify.

If there is an error in your data or the data is incomplete, you can correct it by doing two things:

1. Ask the institution (third-party data provider, such as your bank) that provided the data to SARS to correct it by sending updated data to SARS and yourself.
2. When you receive confirmation from the third-party data provider that your data was corrected and filed with SARS, access your tax return again on eFiling or MobiApp. Check that the data has been updated and file your tax return via eFiling or the SARS MobiApp.

Can I change any of the third-party data that has been populated on my auto-assessment?

The data that SARS used to populate your return is the same data that your service provider (for example, a medical scheme or retirement annuity fund) provided to you. If the data does not match, you can request your third-party data provider(s) to correct data errors and file the corrections with SARS. Your third-party data provider knows how to do this. If you alter the data on your return and SARS cannot match the information with the data given by your third-party data provider, then your return will likely be selected for verification or audit.

Will SARS select me for verification or audit?

No, we have already quality-checked your assessment and if you agree with the assessment, you will not be selected for verification or audit.

However, you must make sure that your assessment is complete. For example, if you received rental income or other income, or have deductions in addition to what we reflected in your assessment, you must file a tax return on or before the normal due date for non-provisional taxpayers of 21 October 2024. Your updated tax return must have the new information in addition to what SARS has pre-populated on your tax return. Keep any supporting documents for changes you want us to make to your auto-assessment, because SARS may ask for it.

Tax refunds

If a refund is due to you, then the refund will follow automatically — you do not have to ask for it. This takes about 72 hours from the date on which we issued your auto-assessment to you on eFiling or SARS MobiApp. Please ensure that your banking details with SARS are correct so that we can refund you.

Important note: if a refund is less than R100, the refund is rolled over to the next tax year. This means that a refund is not paid out to you but remains as a balance on your account until it exceeds R100, at which time it becomes payable. You can view your account on SARS eFiling or the SARS MobiApp.

Tax due to SARS

If your assessment shows that you owe tax to SARS, it is important to pay us on or before the payment due date to avoid interest. The payment due date of the amount owed to SARS is displayed on the “Notice of Assessment” (ITA34).

Important note: if a debt is less than R100, the debt is rolled over to the next tax year. This means that you do not have to pay the debt to SARS immediately, but it remains as a balance on your account. You can view your account on SARS eFiling or the SARS MobiApp.

The easiest way to pay SARS is to log into eFiling or SARS MobiApp and schedule the payment there.

You can also pay SARS at any branch of Absa, FNB, Nedbank, Standard Bank, and Capitec. SARS also accepts electronic funds transfers (EFT) using the standard drop-down list of pre-loaded beneficiary IDs provided by the bank. The beneficiary reference is the Payment Reference Number (PRN) listed on your notice of assessment (ITA34).

What must I do if I do not agree with my auto-assessment?

There is no need to file an objection to the assessment. Simply access your tax return via eFiling or the SARS MobiApp, complete the return, and file it via eFiling or MobiApp on or before the normal due date for non-provisional taxpayers of 21 October 2024.

Filing a return after the normal due date of 21 October 2024 will attract penalties.

If we accept the updates in your tax return, we will issue a reduced or additional assessment to you. If we do not accept the updates in your tax return, we will let you know why not. If you disagree with the reason(s) why we did not accept the updates in your tax return, you can follow the normal route to object to SARS’s decision.

Can I ask for extension to file a tax return if I cannot file on or before the normal due date for non-provisional taxpayers of 21 October 2024?

Under certain conditions, you can request an extension to file your tax return within 21 business after 21 October 2024. In exceptional circumstances, you can request an extension after the 21 business days. The extension does not waive late-filing penalties, which means that any return filed after 21 October 2024, regardless of the circumstances, will be penalised.

By when must I file a tax return?

You are part of the auto-assessment process, so you do not need to file a tax return.

However, if you do not agree with your auto-assessment, you must file a tax return in the normal way on or before the normal due date for non-provisional taxpayers of 21 October 2024.

Does the official Filing Season due date of 21 October 2024 for filing tax returns apply to me?

The filing due date of 21 October 2024 applies to you only if you do not agree with your auto-assessment. If you do not agree with SARS’s assessment, you must file a return to enable us to correct your auto-assessment, and this must be done on or before 21 October 2024. If you file after that date, your return will be late like any other tax return received after that date.

Need help?

You do not have to visit a SARS branch. We have made it easy to engage us through our digital platforms.

You can use any of the following digital platforms:

1. SARS eFiling. We made numerous enhancements to make your life easier.
2. SARS MobiApp, which is similar to eFiling, but available only on a mobile phone or tablet. You can download the MobiApp on Google Play for Android, Huawei App Gallery, and App Store for Apple devices. You are not required to file a tax return, but if you need to file one to correct your auto-assessment and you are not sure how to do it, you can use our Help-You-eFile service on eFiling.
3. The SARS Online Query System is an easy-to-use online platform. You can use this service without going into a SARS branch or calling us. You can use the SARS Online Query System to:
   1. Submit a payment allocation query.
   2. Request your tax reference number.
   3. Submit supporting documents if SARS asked you to do so.
   4. Report a new estate case.
   5. Update registered representative.
   6. Request your tax compliance status.
   7. Verify your tax compliance status.
4. View our easy, step-by-step video on what to do if you have been auto assessed.