2024 tax season: What you should know

The South African Revenue Service (SARS) has announced July 15 as the start of the filing season for provisional and non-provisional taxpayers who are required to file a tax return.

Auto-assessments for an expanded pool of taxpayers started at the beginning of the month and end on July 14.

According to SARS commissioner Edward Kieswetter, taxpayers whose contact details, including an email address and cell phone number, and banking details, have changed, must update these details on eFiling or the SARS MobiApp to facilitate an easy and seamless filing season.

He says updating this information goes a long way towards preventing fraud and identity theft.

Kieswetter has assured taxpayers that SARS remains committed to its goal of making filing season for standard taxpayers an invisible process that requires little or no action from the taxpayer, due to the use of big data, machine learning and algorithms.

“In line with the strategic objective of making it easy and simple for taxpayers to meet their legal obligations, SARS is proud to announce that the pool of taxpayers who will be auto-assessed will increase to about 4.8 million this year compared with about 3.8 million taxpayers last year.

“Taxpayers who agree with the auto-assessment do not have to do anything. If a refund is due, it will be paid within 72 hours. If tax is due to SARS, the taxpayer must make the payment by the due date. If a taxpayer does not agree with the auto-assessment, they should make all applicable changes and file their return the normal way via eFiling or the SARS MobiApp on or before October 21, the closing date for non-provisional taxpayers.”

Filing season dates:

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

“The large number of digital platforms available to taxpayers reinforces the trend of a decreasing number of taxpayers needing to visit branches and wait in queues. It is expected that in the first two weeks of July and the first two weeks of October, as many taxpayers rush to engage SARS, there may be instances where taxpayers may need to wait longer than usual to be serviced.”

Solar tax rebate

“Taxpayers who are auto-assessed but who wish to claim the solar tax rebate must complete their tax return and file it in the normal way,” says Kieswetter.

More information on the solar tax rebate is available on the SARS website.

Kieswetter says taxpayers can also contact SARS via the SARS Online Query System, which is an easy-to-use online platform on its website.

The SARS Online Query System enables taxpayers to:

• Submit a payment allocation query
• Request your tax reference number
• Submit supporting documents if SARS asks you to do so
• Report a new estate case
• Update your registered representative
• Request your tax compliance status
• Verify your tax compliance status
• Check if a taxpayer is due for an auto-assessment.

Additional information, in the form of questions and answers, is also available on SARS’ website, and taxpayers also have the option of engaging through the Lwazi Chatbot or the Live Agent function on eFiling and the SARS MobiApp.

Kieswetter urges taxpayers to be transparent and accurate when filing their tax returns.

“The use of technology and data has enhanced SARS’ ability to detect instances of non-compliance. Taxpayers must not inflate their expenses and under-declare their income to obtain impermissible refunds. Not including rental income is an example. Such actions will make the taxpayer potentially guilty of fraud.”