How to file your SARS tax return

Each year SARS runs a filing season for personal income tax returns (the ITR12). A season covers the tax year that has just ended: a tax year runs from 1 March to the last day of February. Not everyone has to file, and SARS works out the return for many people itself.

How the filing season works

Each year SARS publishes a notice in the Government Gazette that says who must file for the tax year and by when, and announces the season’s dates on its filing season page. The dates change every year, so check them there. First, SARS tells the people it has assessed itself, by SMS or email. Then filing opens for everyone: most taxpayers (non-provisional) have one closing date, and provisional taxpayers have a later one.

A non-provisional taxpayer usually earns a salary with tax (PAYE) taken off by the employer. You are a provisional taxpayer if you earn income that isn’t taxed through PAYE, such as from a business, freelance work or rent.

If you missed your deadline, file as soon as you can: SARS can charge a penalty for every month a return is late (see below).

Do you have to file?

SARS’s notice for each tax year sets the gross income above which you must file. The limit is higher if you are 65 or older, and higher again from 75, and it can change from year to year.

You don’t have to file for that reason if your income was only one or more of these:

• a salary from a single employer, up to the amount in the notice, with PAYE taken off,
• interest from South Africa, up to the amount in the notice,
• income from a tax-free investment, or
• one retirement fund lump sum, with tax taken off.

This exemption doesn’t apply if you got a travel allowance, certain taxable benefits from your employer, or pay for work done outside South Africa.

You must also file if you ran a business or earned rent, had capital gains or losses or assets outside South Africa above set limits, or SARS asked you in writing to file. SARS’s do you need to submit a return page gives the amounts for the year and asks you the questions that decide it.

If SARS auto-assessed you

SARS works out the return itself for many people with simple tax affairs, using information from employers, banks, medical schemes and retirement funds. It sends an SMS or email to the people it selected at the start of the filing season.

• If you agree, SARS says there is nothing further to do.
• If something is wrong or missing, for example a medical or retirement annuity deduction, file a return on eFiling or the MobiApp to correct it. SARS sets a date in each season by which you must do this, so check it on the filing season page.

Check whether you were auto-assessed with the SARS online lookup, or on WhatsApp (0800 11 7277).

How to file

1. Log in to SARS eFiling or the SARS MobiApp. If you haven’t registered yet, see how to get a tax number.
2. Open your return. SARS fills in the information it already has, such as your IRP5/IT3(a) from your employer. Check every amount.
3. Add what is missing, such as medical expenses, retirement annuity contributions or a travel allowance.
4. Submit. SARS sends your notice of assessment (ITA34), which shows whether you get a refund or owe tax.

If you can’t file online, book an appointment at a SARS branch on SARS eBooking.

Documents to keep

Don’t send supporting documents with your return unless SARS asks for them. SARS says you must keep them for at least five years. Have them at hand when you file:

• your IRP5/IT3(a) from each employer,
• medical expense records not covered by your medical aid,
• pension and retirement annuity certificates,
• tax certificates for investment income (IT3(b)),
• a travel logbook, if you get a travel allowance,
• your banking details.

Late or missing returns

SARS’s filing season leaflet says that if you don’t file, or don’t keep your details up to date, you may face monthly penalties of R250 to R16 000, depending on your income. The penalties keep growing until you file.

Outstanding returns also stop SARS from issuing the tax directive your retirement fund needs to pay a two-pot savings withdrawal.

Stay safe

• SARS says it will never ask for your banking details, tax information or eFiling login by SMS, email or phone. Scammers send links to fake websites that look real, so check a message on the SARS scams page before you act.
• Filing is free on eFiling and the MobiApp. If someone files for you, make sure they are a registered tax practitioner: you remain responsible for your return.