Filing Season 2022 for Individuals
Income tax return filing dates
- 20 January 2022 – Tax filing deadline reminder for Provisional Taxpayers
Provisional taxpayers have until 23 January 2023 to submit their annual income tax return. We thank taxpayers who have already filed and encourage remaining filers to do the same. Your tax matters.
Who is a provisional taxpayer? Any person who receives income or to whom income accrues other than remuneration or an allowance or advance such as travel allowance or subsistence allowance, is a provisional taxpayer. The complete definition and criteria with important exceptions to take note of, can be read at Provisional Tax | South African Revenue Service (sars.gov.za).
Late filing will attract administrative penalties.
- 25 October 2022 – Filing Season 2022 for non-provisional taxpayers is now closed
Thank you for submitting your income tax return on time. Filing Season for non-provisional taxpayers is now closed. The deadline for Provisional taxpayers is 23 January 2023. Not sure if you are a provisional taxpayer? See the provisional tax definition here.
- 1 July 2022 to 24 October 2022
- Taxpayers who file online
- Taxpayers who cannot file online can do so at a SARS branch by appointment only.
- 1 July 2022 to 23 January 2023
- Provisional taxpayers including Trusts may file via eFiling or SARS MobiApp.
If you are being auto-assessed, see all the info you need to know on our How does the Auto-Assessment work webpage. If you are not in the auto-assessment group and need to submit a return, see our info for provisional and non-provisional taxpayers on the 2022 Tax Filing Season media release.
Individual filing opening
Taxpayers, your turn to file your tax return starts on 1 July this year. The good news is that a significant number of individual taxpayers will be auto-assessed again this year, and this process will start in July. No need to call us, we will send you an SMS if you are selected to be auto-assessed. However, we have made it much easier this year. When you receive the SMS, log into eFiling or MobiApp to view your assessment. If you agree with the assessment there is nothing more to do – if a refund is due, we will pay it or if you owe SARS then please pay us.
Important changes to the auto-assessment this year
If you agree with the auto-assessment, after viewing your assessment, you do not need to do anything further, the return will be regarded as submitted and final.
If you are not in agreement with the assessment, you can access your tax return via eFiling or SARS MobiApp, complete the return, and file it. This must be done within 40 business days from the date that your assessment was issued to you.
You can view the auto-assessment by:
- Login to eFiling
- Login to the SARS MobiApp
- Booking an appointment with a SARS branch for assistance.
See more info How does the Auto-Assessment work.
We have made it easier for you
We continue to make it easier for you to comply. Starting July 2022, we will be assessing a significant number of taxpayers automatically.
We auto-assess based on the data we receive from employers, financial institutions, medical schemes, retirement annuity fund administrators and other 3rd party data providers. If you have not yet received your IRP5/IT3(a)s and other tax certificates like medical certificate, retirement annuity fund certificate and other 3rd party data that are relevant in determining your tax obligations, you should immediately approach your employer or medical scheme or retirement annuity fund or other 3rd party data providers to make sure that they have complied with their submission requirements.
How do I know that the data is correct?
This year, for the first time, you can view third-party data certificates submitted by third party data providers on your behalf. Simply log in to eFiling and following the steps below:
- Once successfully logged in, click on Third Party Data Certificate Search menu option displayed as part of the left menu option.
- Once you have selected the Third Party Data Certificate Search menu option, the Request Third Party Certificates screen will be displayed.
- On the Request Third Party Certificate form, select the Certificate Type and Tax Year.
- Click on the Certificate Type drop down list and select the appropriate certificate type.
- Click on the Tax Year drop down list and select the appropriate tax year.
- Once you have made the applicable selection, click on the Submit Query button displayed at the bottom of the page.
- The Certificate Type selected will be displayed and you will be able to click on Download Certificate to view your Certificate.
- Note the certificate cannot be used to submit to SARS.
If there is an error or the data is incomplete:
- Ask the institution which provided the data to SARS to correct it by sending updated data to SARS and yourself.
- When you receive the updated data, access your tax return on eFiling or MobiApp, update the data on the tax return, and file your tax return via eFiling or the SARS MobiApp.
For more information, see the Guide on how to view submitted third party data returns or data files via eFiling.
What to prepare before filing starts
Now is a good time to get your tax matters ready to ensure a smooth filing experience! Make sure that you have received your IRP5/IT3(a)s and other tax certificates like medical certificate, retirement annuity fund certificate and any other 3rd party data that are relevant in determining your tax obligations. Reset your eFiling username and password if you have forgotten them. Update your personal information such as banking details, address and contact details online on eFiling or the SARS MobiApp.
Follow us on Social Media for daily Tax Tips or keep an eye on this webpage for all the information.
Auto registration for Personal Income Tax
If you are deemed as required to file a tax return, this year SARS will automatically register you for personal income tax based on reliable data from third party sources.
Taxpayers who meet the below criteria will be considered for auto registration:
- South African citizens and permanent residents
- Tax deducted by your employer and/or IT3 data sources indicate that you are liable to submit a tax return
Once the IRP5 and IT3 certificates have been evaluated and you are deemed as required to file a tax return, SARS will automatically register you for Personal Income Tax and issue an ITA150.
Registration for Personal Income Tax on eFiling
When you register for SARS eFiling for the first time and you do not yet have a personal income tax number, SARS will automatically register you and issue a tax reference number. Note that you must have a valid South African ID number. Read more.
No need to call
Taxpayers, your tax matters are in better hands when you make use of eFiling or the SARS MobiApp. Register your profile now to ensure a smooth filing experience. No need to call us, you can register online or download the MobiApp on your phone or tablet. To make an appointment with SARS is now easier, you can click here to make an appointment, send an SMS to request a booking or call the SARS Contact Centre on 0800 00 7277 and select option 0 (zero). A SARS official will book the appointment on your behalf.
You may also visit our Mobile Tax Units and pop-ups in the different regions, see the schedule here.
You can send us a query via SARS Online Query System (SOQS) if you have forgotten your tax reference number, to submit supporting material and more. The SARS Online Query System (SOQS) assists taxpayers who wish to raise queries with SARS without going into a SARS branch. To initiate a query, you will simply need to complete the online form by selecting a Query Type. For more information, see SARS Online Query System – External Guide.
SARS SMS Channel
Taxpayers can request specific Personal Income Tax related services by sending an SMS to SARS on 47277. The following additional tax related services are offered to taxpayers via their mobile device. These services can be accessed with or without data/airtime:
- Request an eBooking appointment
- Booking (Space) ID number/Passport number/ Asylum Seeker number
- Confirmation request to determine whether to submit a (PIT) tax return
- File (Space) ID number/Passport number/ Asylum Seeker number
- Request the issuing of the IT150 (Tax Registration Number)
- TRN (Space) ID number/Passport number/ Asylum Seeker number
- Request Account related queries (balance statements) and/or provision of Statement of the Account (SOA)
- Balance (Space) ID number/Passport number/ Asylum Seeker number
For more detail, see the Guide to SARS Mobile Tax Services or see our tutorial video on how to use the SMS services.
SARS USSD Channel
You can now request specific Personal Income Tax related services by submitting a USSD string to SARS. The USSD channel activation involves you typing a string of characters which comprises of an asterisk (*), followed by a few digits and ending with a hashtag (#) and dialling.
The following services are available on this channel:
- What’s my Tax number?
- Request Account balance
- Do I need to file a tax return?
- Request an e-Booking appointment
Steps on how to request tax services via the SARS USSD Channel
- Step 1: Initiate USSD by dialing *134*7277#
- Step 2: Select the service you require
- Step 3: Taxpayer Verification – SARS will request you to complete either your,ID/Passport/Asylum Number
- Step 4: Tax Resolution – Upon successful verification by SARS, a response will be displayed
For more detail, see the Guide to SARS Mobile Tax Services.
- Our online service Help you eFile is available. The SARS YouTube channel as well as this website provide detailed guidance on how to file. If you have no other choice but to visit a SARS branch by appointment to assist you.
- If you have forgotten your password you can reset it online through the eFiling website by clicking on Forgot Password or Forgot Username.
- Not sure whether you must submit an Income Tax Return (ITR12)? Answer the simple questions on our Do you need to submit a return webpage.
- If you are not sure whether you meet the requirements to claim home office expenses complete our easy questionnaire. For more information click here.
- If you need help to submit your Personal Income Tax Return, watch our helpful tutorial video on the SARS YouTube channel by clicking on the image below:
- To view a helpful tutorial on what to do when your Income Tax Return (ITR12) has been rejected by SARS on eFiling, due to a directive click on the image below:
- Click on the image below to view a helpful tutorial on what to do when your Income Tax Return (ITR12) has been rejected by SARS on eFiling, due to a duplicate IRP5:
- To see all current SARS surveys, emails and SMSs, click here.
Administration of Deceased Estates – SARS 2022
ASPOA – Authority on Special Power of Attorney by Tax Practitioner – External Form
CRA01 – Confirmation of Residential or Business Address for Online Completion – External Form
GEN-BO-09-G01-Book an Appointment at a SARS Branch External Guide
GEN-ELEC-06-G01 – Guide to Help You eFile – External Guide
GEN-ELEC-15-G02 – A Step by Step guide to the Auto Merge Function on eFiling – External Guide
GEN-ELEC-18-G01 – How to Register for eFiling and Manage Your User Profile – External Guide
GEN-ENR-01-G09 – How to view submitted third party data returns or data files via eFiling – External Guide
GEN-PT-01-G01 – Guide for Provisional Tax – External Guide
GEN-PT-01-G02 – How to eFile your Provisional Tax Return – External Guide
GEN-REG-01-G04 – How to Complete the Registration Amendments and Verification Form RAV01 – External Guide
IT-AE-36-G05 – Comprehensive Guide to the ITR12 Income Tax Return for Individuals – External Guide
IT-AE-36-G06 – How to submit your individual income tax return via eFiling – External Guide
IT-AE-45-G01 – Guide to SARS Mobile Tax Services – External Guide
IT-AE-46-G01 – How to submit your individual Income Tax return via the SARS MobiApp – External Guide
IT-AE-47-G01 – How to register for the use of the SARS MobiApp – External Guide
IT-AE-48-G01 – How to make payments to SARS via the SARS MobiApp – External Guide
IT-AE-49-G01 – Services offered via the SARS MobiApp – External Guide
IT-GEN-06-G01 – Guide to the Individual ITR12 Return for Deceased and Insolvent Estates – External Guide
IT-PT-AE-01-G02 – How to eFile your Provisional Tax Return – External Guide
ITR-DD – Confirmation of Diagnosis of Disability – External Form
LAPD-IT-G01 – Guide on Income Tax and the Individual
SPPOA – Special Power of Attorney – External Form
TPPOA – Special Power of Attorney to Tax Practitioner – External Form
Frequently Asked Questions
FAQ: I don’t see my IRP5 on my return?
If you have requested your IRP5 or IT3(a) certificate from...Read More
FAQ: What must I do if my IRP5/IT3(a) information for my lump sum is not on my Income Tax Return (ITR12)?
If the ‘Transaction Year’ and the ‘Year of assessment’ differs...Read More
FAQ: What are S11F annual allowable deductions?
You are entitled to a deduction, under section 11F, of...Read More
FAQ: How long is my certificate of residence valid for?
A certificate of residence is only valid for a period...Read More
FAQ: What are the requirement for a certificate of residence to be issued to me?
The following are requirements for a certificate of residence: :-...Read More
FAQ: How do I apply for a certificate of residence?
Where the South African resident rendered services or received income...Read More
FAQ: Do I have to be registered for Income tax to obtain a certificate of residence?
A person or partner in partnership (partner) must be registered...Read More
FAQ: How do I know that I fall within the definition of a resident?
a) The definition of resident refers to a natural person...Read More
FAQ: I am currently employed by an overseas company who requires confirmation of my South African residency how do I obtain this?
The country where a SA resident rendered services or received...Read More
FAQ: Why am I being routed to the old SARS eFiling site?
Users identified to have multiple eFiling usernames associated their ID...Read More