Income Tax Return Filing Dates 

The 2024 Tax Season for Individuals, not automatically assessed by SARS, started on 15 July. Taxpayers can submit their returns via SARS e-Filing or the SARS MobiApp on or before 21 October 2024 for Non-Provisional Tax (salaried individuals) and 20 January 2025 for Provisional Tax. The advantage of filing online is that it can be done anywhere and at any time. Filing on time and with the correct details will help taxpayers avoid penalties and interest.

In this edition we focus on Filing Season, dates and changes and provide a list of updated guides.

Income Tax Return Filing Dates 

The dates for the 2024 Filing Season are:

• Individual taxpayers (non-provisional): 15 July 2024 to 21 October 2024
• Provisional taxpayers: 15 July 2024 to 20 January 2025
• Trusts: 16 September 2024 to 20 January 2025

Check if you are Auto Assessed

If you want to know if you are in the Auto Assessment population this year, you can check your status on the SARS Online Query System.

Auto Assessment notices were issued from 1 to 14 July 2024. If you did not receive a notice via email or SMS log into e-Filing to file.

Verification of banking details

The external guide and webpage have been updated to clarify the identification requirements for the process to verify banking details. The updated wording lists the following documents which meet the identification requirements:

• valid identity document
• driver’s licence
• passport
• temporary identity document
• asylum seeker’s certificate or permit.

For online submission, attach a copy. If you are visiting a SARS office, bring a copy and the original identification document.”

Updated guide and webpage:

• GEN-GEN-41-G01 – Change of Banking Details – External Guide
• Relevant Material or Supporting Documents

Updated guides for 2024 Filing Season

In the run-up to the 2024 Filing Season, SARS published the following updated guides:

• Guide to the Individual ITR12 Return for Deceased and Insolvent Estates
• How to submit your Individual Income Tax return via the SARS MobiApp
• Guide to submit your individual income tax return via eFiling
• Comprehensive Guide to the ITR12 Income Tax Return for Individuals
• Submit Request for Reduced Assessment (RRA01) via eFiling
• Guide to Help-You-eFile
• Guide for Provisional Tax

Update on changes for 2024 Filing Season

The changes below have been introduced for the new Filing Season. Please go to the Filing Season webpage for details.

• Pro-rata deduction in respect of contributions to retirement fund;
• Exemption of amounts received or accrued in respect of tax-free investments;
• Deductions in respect of erection or improvement of buildings in urban development zones;
• Solar energy tax credit;
• Redesigned deduction in respect of certain machinery, plant, implements, utensils and articles used in the production of renewable energy;
• ITR12 form changes — redesign sections 10(1)(o)(i) and 10(1)(o)(ii): foreign employment income exemption; and
• ITR12 form changes — Beneficial Owner (BO).

Note to Tax Practitioners

In recent years, SARS has observed that Tax Practitioners sometimes put their own details in the contact information section in the place designated for the individual taxpayers that they represent when submitting ITR12 forms. SARS wishes to emphasise to practitioners that, when completing and submitting ITR12 returns for individual taxpayers, they must ensure that the container designated for the individual taxpayer’s details is filled with the taxpayer’s information, and not that of the Tax Practitioner. This will ensure that taxpayers receive communication from SARS when SARS needs to contact taxpayers directly, e.g., One-Time Pins when requesting e-Filing profile transfers, change of registered representatives, etc.

Importantly, it must be noted that there is already a designated container for Tax Practitioners to declare their own particulars. Therefore, they must not use fields that are intended for individual taxpayers to declare their own details.

All the Filing Season information is on this link on the SARS website: 

Individuals | South African Revenue Service (sars.gov.za)

Table of Contents

• Income Tax Return Filing Dates 
• Check if you are Auto Assessed
• Verification of banking details
• Updated guides for 2024 Filing Season
• Update on changes for 2024 Filing Season

At The Tax Shop Polokwane West (Pty) Ltd, we are committed to keeping our clients informed and educated about tax matters. We believe that understanding how tax works empowers our clients to make informed decisions, rather than relying solely on tax practitioners. By staying informed about deadlines and submission requirements, clients can take a proactive role in their tax affairs. Our highly qualified team is here to make the process easier and ensure you are well-equipped with the knowledge you need. We love making your life easier!