The South African Revenue Service (SARS) has officially opened tax season 2024, with the two-week pre-season auto-assessment rollout window now closed.
Taxpayers who have not received an auto-assessment—or who did not accept the assessment from SARS—will not be required to manually file an ITR12 tax return.
Key filing dates
| Tax Season 2024 | Start date | End date |
| Individual Taxpayers (Non-Provisional) | 15 July 2024 | 21 October 2024 |
| Provisional Taxpayers | 15 July 2024 | 20 January 2025 |
| Trusts | 16 September 2024 | 20 January 2025 |
Taxpayers are required to submit a tax return to SARS so that the revenue service can calculate their tax liability based on the income they declare and the tax-deductible expenses they have incurred for a year of assessment.
In some cases, the process may result in a refund to the taxpayer—in other cases, taxpayers might be liable for additional tax payments to SARS.
Taxpayers can complete and submit a tax return to SARS via the following channels:
- eFiling on your computer – by registering for eFiling at www.sarsefiling.co.za
- The SARS MobiApp from which you can complete and submit your Income Tax Return (ITR12).
- Filing electronically at a SARS branch where an agent will assist you
- Requesting a return to be posted to you and completing your return manually and submitting it at a SARS branch.
Source: TRADE FINANCE
