Edition July 2025

The South African Revenue Service (SARS) has officially opened the 2025 Tax Filing Season, announcing key dates and procedures to streamline the process for millions of taxpayers. The season runs from 7 July to 20 October 2025 for most individual taxpayers, with staggered dates for provisional taxpayers and trusts.

In a continued effort to simplify tax compliance, SARS will once again implement its Auto Assessment system. Starting 7 July, selected taxpayers will receive SMS and email notifications informing them that their tax returns have been pre-assessed using third-party data from employers, banks, retirement fund administrators and medical aid schemes.

Taxpayers eligible for Auto Assessment do not need to file a tax return unless they identify discrepancies in their assessment. The revenue authority emphasised that those satisfied with their auto-assessments can consider their filing complete. However, individuals who spot missing or incorrect information must manually file a return by 20 October 2025 via eFiling or the SARS MobiApp.

“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,” stated the revenue authority. 

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,” it explained.

Taxpayers eligible for automatic assessment are not required to take any action if their assessments are accurate. However, those who believe that the revenue authority may have omitted necessary information may update their tax returns and submit any missing details via eFiling by 20 October 2025.

For those who are owed a refund, the SARS will process payment within 72 hours, provided all information is correct. Taxpayers with outstanding amounts should settle their dues through their respective banks.

SARS encourages all taxpayers to review their assessments carefully and ensure compliance with filing deadlines.

The process:

• Starting 7 July, SARS will notify eligible taxpayers via email or SMS that their assessments have been automatically calculated.
• Refunds for qualifying taxpayers will be deposited directly into their bank accounts within 72 business hours of the notification.
• Those who owe tax must make payments via online banking, eFiling, or the SARS MobiApp by the prescribed deadline.
• Taxpayers can access their auto assessments through SARS’s platforms, including eFiling and the SARS MobiApp.
• Those who are satisfied with the assessment do not need to take any further action.
  Taxpayers who identify missing or incorrect information – whether related to income or expenses – must submit a tax return through the normal filing process to declare the necessary details.
• Taxpayers are urged to verify their assessments promptly and take appropriate action if required to avoid delays or compliance issues.
• Non-provisional and other taxpayers
• Taxpayers with more complex tax matters should start filing tax returns from 21 July 2025 to 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," stated SARS.

The revenue authority has also included several improvements to its support services, ensuring a smoother tax filing experience for taxpayers in 2025. They include:

• 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”. v

Platforms to use for more information:
SARS Website: visit www.sars.gov.za and click on the “Individuals” tab.
SARS Online Query System: 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.
The revenue authority notes that there is no need to visit a SARS branch but if need arises tax payers should book appointment. to avoid long queues.