What’s New at SARS

2 June 2025 – The South African Revenue Service (SARS) is pleased to announce the official start of the 2025 Filing Season, effective from 7 July 2025 to 20 October 2025. This season marks an important period when SARS will automatically assess the income-tax returns of most taxpayers. The category of taxpayers who are automatically assessed will receive notification from SARS from 7 – 20 July 2025. Taxpayers who do not receive an Auto Assessment notification from SARS and are required to file a tax return can do so from 21 July 2025. Filing Season will close on 20 October 2025 for non-provisional individuals.

SARS urges all taxpayers to prepare their documentation early to check their assessments and to avoid last-minute delays when submitting an income-tax return.

Taxpayers must ensure that their banking details are correct and updated, enabling efficient processing of refunds. To change bank details, taxpayers should first check that their security contact details (email and cell phone number) are up to date on SARS eFiling.

NOTE: there is no need to do anything if your banking details and security contact details have not changed.

Auto Assessment

In line with our strategic objective to make it easy for taxpayers to comply, taxpayers whose tax matters are less complicated are auto-assessed by SARS. Taxpayers who are auto-assessed do not have to file a tax return. Auto Assessment is made possible by the availability of third-party data received from employers, financial institutions, retirement annuity fund administrators, medical-aid schemes, and more. This enables SARS to complete the tax declaration on behalf of this segment of taxpayers and issue them with an Auto Assessment.

Taxpayers in the Auto Assessment category do not have to do anything if their assessments are correct. Taxpayers of the opinion that SARS has not captured all the necessary information are free to make changes on their tax returns and submit the missing information through eFiling by 20 October 2025. Taxpayers owed a refund will receive it in 72 hours if all their information is correct. If they owe tax, they must pay SARS through their banks (details are given below).

Auto Assessment will work as follows:

1. From 7 July, SARS will send an email or SMS to taxpayers notifying them of that their assessment has been automatically calculated.
2. Refunds will be paid directly into the taxpayer’s bank account within 72 business hours after the notification. Money owed to SARS must be paid to SARS through online banking, eFiling, or the SARS MobiApp by the stipulated date.
3. Taxpayers can access their auto assessments through any of SARS’s channels, such as SARS MobiApp or eFiling. Taxpayers should review and verify the completeness and accuracy of the information that resulted in the Auto Assessment.
4. Taxpayers who are satisfied that the auto-assessment is correct do not have to do anything further.
5. If the taxpayer finds that there is missing or inaccurate information, pertaining to either income or expenses, which may have affected the outcome, it must be declared to SARS by submitting a tax return in the normal way.

Taxpayers Who Must File a Tax Return (Non-Provisional and Other Taxpayers)

This population represents taxpayers whose tax matters are complex. This population can start filing tax returns from 21 July 2025 until 20 October 2025.

With the exception of Trusts, Provisional taxpayers can submit returns from 21 July 2025 until 19 January 2026.  Trusts can start filing tax returns from 20 September 2025 until 19 January 2026.

This year, SARS’s support services are improved thanks to:

• More information on SARS’s interactive channels.
• Extended customer service hours.
• Updated online filing platforms for easier submission.
• Comprehensive guidance and resources available on our website.
• Increased security measures to protect sensitive information.

We remind taxpayers that their submissions must comply with regulations and deadlines to avoid penalties. For help, use any of our channels:

• SARS Website: visit www.sars.gov.za and click on the “Individuals” tab.
• SARS Online Query System (SOQS): https://tools.sars.gov.za/soqs.
• SARS WhatsApp: send “Hi” or “Hello” to 0800 117 277.
• AI Virtual Assistant: available 24/7 on the SARS website to answer your queries.
• Dial *134*7277#: to access SARS services.
• SARS YouTube: visit @sarstax for how-to videos.

No need to visit a SARS branch. If you must, first book an appointment to avoid long queues.

Together, let’s make this a smooth and efficient filing season.

For more information, please contact [email protected].

2 June 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notices, R6274, R6275, and R6276, as published in Government Gazette 52791 of 2 June 2025, are now available.

29 May 2025 – Customs and Excise Act, 1964: The tariffs amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments:

With effect from 4 June 2025

• Amendment to Part 5A of Schedule No. 1, by an increase of 16c/li in the rate of the general fuel levy for petrol from 385c/li to 401c/li and 15c/li for diesel from 370c/li to 385c/li, respectively as well as the substitution of Note 8 to give effect to the Budget proposals announced by the Minister of Finance on 21 May 2025
• Amendment to Part 3 of Schedule No. 6, as a consequence of the increase in the general fuel levy as announced by the Minister of Finance in his budget speech on 21 May 2025; the diesel refund provisions are adjusted accordingly

30 May 2025 up to and including 29 November 2025

• Correction Notice – By the amendment of provisional payment in relation to anti-dumping duties against the alleged circumvention of the anti-dumping duties on new pneumatic tyres of rubber of a kind used in motor cars, in order to replace “Thailand” with “Vietnam under tariff subheading 4011.10.05 where it appears in Notice No. R. 6234 of Government Gazette No. 52750 dated 30 May 2025. (ITAC Report No. 748)

Publication details will be made available later

2 June 2025 – The state provides state warehouses for the safekeeping of goods. These are managed by Customs. The purpose of this list of unentered goods is to notify the importer, exporter and any other person that has interest in the goods that the goods have been taken up into the State warehouse and if they remain unentered they will be disposed in accordance with the provisions of the Customs & Excise Act.

See the latest Customs Weekly List of Unentered Goods here.

2 June 2025 – In this issue, we provide guidance on simplifying tax compliance for both taxpayers and third-party data providers. We highlight new functionalities on the SARS Online Query System (SOQS), improvements to the Auto-Merge function on eFiling and updates to the Corporate Income Tax (CIT) guide. Additionally, we offer comprehensive information on how and where taxpayers can update their banking details. Lastly, we remind you that Help-U-eFile has been decommissioned.

30 May 2025 – SARS invites you to tender for the goods and/or services as detailed in the tender documents. The conditions contained in the SARS Supply Chain Management Policy and the Regulatory Framework which governs tenders at SARS are applicable to the RFP09/2025 tender process.

30 May 2025 – Effective 25 April 2025, clients are encouraged to submit Withholding Tax on Royalties (WTR01) declaration forms, along with supporting documents, via the SARS Online Query System (SOQS) on the SARS website.

Taxpayers who still prefer to use email may continue to do so via the relevant mailboxes for the Large Business & International (LBI) and High Wealth Individual Taxpayer (HWI) segments.

Updated guide: GEN-WTR-01-G01 – Withholding Tax on Royalties Return (WTR01) – External Guide

30 May 2025 – SARS invites you to submit information on this Request for Information for the New Durban Precinct Office as detailed in the attached Main RFI Document. The conditions contained in the SARS Supply Chain Management Policy and the regulatory framework are applicable to the RFI01/2025 process.

30 May 2025 – South Africa recorded a preliminary trade balance surplus of R14.1 billion in April 2025. This surplus was attributable to exports of R166.2 billion and imports of R152.1 billion, inclusive of trade with Botswana, Eswatini, Lesotho and Namibia (BELN).

See the full Media Release here.

Or visit the Trade Statistics webpage.

30 May 2025 – VAT Rulings issued in response to applications, clarifying how the Commissioner would interpret and apply the provisions of the Value-Added Tax Act 89 of 1991, relating to specific proposed transactions, and dealt with as if they were binding private rulings:

• VR 013 – Zero-rating of medical health insurance cover
• VR 012 – Apportionment
• VR 011 – Apportionment
• VR 010 – Apportionment

30 May 2025 – Income Tax Act, 1962

• Table 3 – Rates at which interest-free or low interest loans are subject to income tax

30 May 2025 – Customs and Excise Act, 1964: Publication details for tariffs amendments notices R6233, and R6234, as published in Government Gazette 52750 of 30 May 2025, are now available.

29 May 2025 – Customs and Excise Act, 1964: The tariffs amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments:

30 May 2025 up to and including 29 November 2025

• Imposition of provisional payment in relation to anti-dumping duties against the alleged circumvention of the anti-dumping duties on new pneumatic tyres of rubber of a kind used in motor cars, classifiable under tariff subheadings 4011.10.01, 4011.10.03, 4011.10.05, 4011.10.07 and 4011.10.09 and on buses or lorries, classifiable under tariff subheadings 4011.20.16, 4011.20.18 and 4011.20.26 through country hopping originating in or imported from the People’s Republic of China via the Kingdom of Cambodia, the Kingdom of Thailand, and the Socialist Republic of Vietnam (ITAC Report No. 748)

With retrospective effect from 14 March 2025

• Amendment to Schedule No. 1, by the substitution of paragraph 1 of General Note O, to include The Gambia as part of the State Parties in the African Continental Free Trade Area (AfCFTA) Agreement

Publication details will be made available later

29 May 2025 – Achieving our Vision of a smart, modern SARS with unquestionable integrity that is trusted and admired is of paramount importance. Pivotal to the delivery of our vision are our digital platforms and technology infrastructure. To provide clarity and certainty, make it easy for taxpayers and traders to comply with their obligations and building public trust and confidence, our technology assets must demonstrate the highest levels of availability, robustness, and security.

In accordance with our Vision and Strategic Objectives, which include modernising our systems to provide Digital and Streamlined online services, we are hard at work ensuring that our digital platforms and technology infrastructure are available, robust, and secure, by performing regular upgrades, enhancements, and maintenance.

Considering the above, SARS Digital platform upgrades are scheduled for:

Saturday, 31 May 2025 from 24h00 to 05h00 Sunday, 1 June 2025

During this time, you may experience intermittent service interruption on our eFiling, Tax and Customs Digital Platforms.

29 May 2025 – In this issue, we provide guidance on simplifying tax compliance for both taxpayers and third-party data providers. More functionalities are now available on the SARS Online Query System (SOQS) and the Corporate Income Tax (CIT) guide has been updated. We also offer comprehensive information on how and where taxpayers can update their banking details. Lastly, we remind you that Help-you-eFile has been decommissioned.

29​ May 2025 – SARS has observed that some employers have not yet completed their PAYE reconciliation using the updated version of e@syFile™. SARS has temporarily re-enabled access to the previous version of the system. Employers that need to download the previous version (7.4.5) can use this download link. This measure is intended to support employers who have not yet transitioned to the new version, enabling them to meet the submission deadline of 31 May 2025.

Employers are encouraged to finalise their submissions as soon as possible to ensure compliance.

27 May 2025 – The Limpopo & North West tax workshop schedules for June 2025 are now available.

26 May 2025 – The state provides state warehouses for the safekeeping of goods. These are managed by Customs. The purpose of this list of unentered goods is to notify the importer, exporter and any other person that has interest in the goods that the goods have been taken up into the State warehouse and if they remain unentered they will be disposed in accordance with the provisions of the Customs & Excise Act.

See the latest Customs Weekly List of Unentered Goods here.

23 May 2025 – SARS invites you to tender for the goods and/or services as detailed in RFP01/2025. The conditions in the SARS Chain Management Policy and the Regulatory Framework which governs tenders at SARS are applicable to this tender process

23 May 2025 – Tax Administration Act, 2011: Public Notice 6217 as published in Government Gazette 52712 of 23 May 2025 relating to returns to be submitted by a person in terms of section 25 of the Tax Administration Act, 2011, read with section 66(1) of the Income Tax Act, 1962