JULY 2020 – SOUTH AFRICA
SARS INDIVIDUAL FILING SEASON
It is important that employers note the following:
Changes to the tax season for individuals
As a result of COVID-19 and the restrictions implemented, SARS has made changes to the 2020 filing season process.
A significant number of individual taxpayers will be auto-assessed in August
SARS will complete the tax returns for individuals once the required information has been obtained from employers, financial institutions, medical schemes, retirement annuity fund administrators and other third-party data providers.
SARS will then send a text message to the selected auto-assessed individuals and provide them with a proposed assessment without the need to file a tax return. If they accept the auto-assessment, any under or overpayment of tax will be processed as usual. Should the individual wish to edit the return, it can be filed on eFiling or the SARS MobiApp.
The individual income tax return filing dates are as follows:
- 1 September to 16 November 2020 for taxpayers who file online.
- 1 September to 22 October 2020 for taxpayers who cannot file electronically but do so at a SARS branch. Please note this can be done by appointment only.
- 1 September 2020 to 29 January 2021 for provisional taxpayers who file electronically.
Employees should make sure that they have received their IRP5/IT3(a)s and other tax documentation such as medical and retirement annuity fund certificates, as well as any other third-party data relevant to determining their tax obligations.
Contact our legislation team at email@example.com if you require any additional information.
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