Quick Facts

• Filing season runs from 7 July to 20 October 2025
• 5.8 million taxpayers received auto-assessments
• Refunds processed within 72 hours
• Late penalties: R250 to R16,000 per month
• eFiling registration is completely free

1. What is SARS Filing Season?

SARS Filing Season is the time each year when South Africans must submit their tax returns. This is when you tell SARS about all the money you earned.

Think of it like a report card. You show SARS your income from your job and other sources. SARS then calculates if you paid the right amount of tax.

If you paid too much tax during the year, SARS will refund the extra money. If you paid too little, you must pay the difference.

2. Important Dates for 2025 Filing Season

Mark these dates in your calendar. Missing deadlines will cost you money in penalties.

Taxpayer Type	Start Date	End Date
Auto-Assessments	7 July 2025	20 July 2025
Non-Provisional Taxpayers	21 July 2025	20 October 2025
Provisional Taxpayers	21 July 2025	19 January 2026
Trusts	20 September 2025	19 January 2026

3. Do You Need to File a Tax Return?

Not everyone must file a tax return. Here’s how to know if you need to file:

You MUST File If:

• Your total income was more than R500,000 in the year
• You have more than one job or income source
• You run a business or work for yourself
• You earned money from investments or rental property
• You received a travel allowance from your employer
• You have foreign income or assets worth more than R250,000
• You made capital gains (profit from selling assets)
• SARS sent you a message asking you to file

You Might NOT Need to File If:

• You earned less than R500,000 from one employer only
• Your employer deducted PAYE tax every month
• You have no other income sources
• SARS sent you an auto-assessment and you agree with it
• You have no foreign income or assets

✅ 4. Auto-Assessments: Tax Made Easy

In 2025, SARS sent auto-assessments to 5.8 million South Africans. This is SARS’s way of making tax filing easier for people with simple tax affairs.

How Auto-Assessments Work:

Step 1: SARS collects your tax information from your employer, bank, medical aid, and retirement fund.

Step 2: Between 7 July and 20 July 2025, SARS calculates your tax automatically.

Step 3: You receive an SMS and email telling you that your tax return is ready.

Step 4: You check the assessment on eFiling or the SARS MobiApp.

Step 5: If everything looks correct, you do nothing. Your filing is complete!

What If Your Auto-Assessment is Wrong?

If SARS missed some information or made a mistake, you can:

• Log into eFiling
• Update your tax return with the correct information
• Submit the changes before 20 October 2025

5. How to Register for SARS eFiling

eFiling is SARS’s free online system for managing your tax. You must register before you can file your return.

What You Need Before You Start:

• Your South African ID number (or passport if you’re a foreigner)
• A working cellphone number
• An active email address
• A device with a camera (phone, laptop, or tablet)
• Internet connection

Step-by-Step Registration Process:

6. Documents You Need to File Your Tax Return

Before you start filing, gather all these documents. Having everything ready makes the process much faster.

Essential Documents:

Document	What It Shows	Where to Get It
IRP5 Certificate	Your salary and tax paid	From your employer by end of June
IT3(a) Certificate	Income where no tax was deducted	From your employer
IT3(b) Certificate	Interest earned from your bank	From your bank
Medical Aid Certificate	Medical aid contributions and expenses	From your medical scheme
RA Certificate	Retirement annuity contributions	From your retirement fund
Bank Details	Where SARS will pay your refund	Your bank statement or card

Additional Documents (If Applicable):

• Rental income statements if you rent out property
• Trading income records if you run a business
• Capital gains documents if you sold assets
• Foreign income certificates if you work overseas
• Disability certificates (ITR-DD form) if claiming disability expenses

7. Step-by-Step: How to File Your Tax Return

Once you’re registered on eFiling and have all your documents, follow these steps to file your return:

✅ 8. How Tax Refunds Work

A tax refund happens when you paid more tax during the year than you actually owed. SARS will pay this extra money back to you.

Refund Timeline:

Within 72 hours: If your return is correct and complete, SARS will pay your refund into your bank account within 3 working days.

Longer waiting time: If SARS needs to verify your information, it may take 2-4 weeks. They’ll contact you if they need more documents.

Why Your Refund Might Be Delayed:

• Your banking details on eFiling are wrong or outdated
• SARS is verifying information with your employer or bank
• You have outstanding tax from previous years
• Your return was selected for a random audit
• There are inconsistencies in your documents

What If You Owe SARS Money?

If your assessment shows you owe tax, you must pay this amount by the deadline. You can pay:

• Through your online banking (use your SARS reference number)
• On eFiling or the SARS MobiApp
• At your bank branch

🚨 9. SARS Scams: Protect Yourself from Criminals

During filing season, criminals become very active. They pretend to be from SARS to steal your money and personal information.

Common SARS Scams in 2025:

How to Protect Yourself:

• Never click links in SMS or email messages about tax refunds or audits
• SARS will never send you hyperlinks to other websites
• SARS will never ask for your banking details via SMS, email, or phone call
• SARS will never demand immediate payment without proper notice
• Never share your OTP or eFiling password with anyone – not even family members
• Only log into eFiling through www.sarsefiling.co.za – never through links in messages
• Check your eFiling profile regularly to ensure your banking details haven’t been changed

If You’ve Been Scammed:

1. Contact your bank immediately to freeze your accounts
2. Report the scam to SARS via email: [email protected]
3. Open a case at your nearest police station
4. Report identity theft to the SAPS
5. Use SARS’s Online Query System (SOQS) to report digital fraud

⚠️ 10. Penalties for Late Filing: What It Will Cost You

If you don’t file your tax return on time, SARS will charge you an administrative penalty. This penalty is serious and expensive.

How the Penalty Works:

The penalty amount depends on your taxable income. SARS charges this penalty every month that your return is late.

Your Taxable Income	Penalty Per Month	3 Months Late	12 Months Late
R0 – R250,000	R250	R750	R3,000
R250,001 – R500,000	R500	R1,500	R6,000
R500,001 – R1,000,000	R1,000	R3,000	R12,000
R1,000,001 – R2,000,000	R2,000	R6,000	R24,000
Over R2,000,000	R16,000	R48,000	R192,000

Important Facts About Penalties:

• The penalty recurs every single month for up to 35 months maximum
• Each month’s penalty has its own transaction number
• If you have multiple outstanding returns, you pay the penalty for each return
• The penalty applies to returns from 2007 onwards
• You can be charged penalties even if SARS owes you a refund

How to Stop the Penalties:

The only way to stop new penalties from being added is to submit your outstanding return immediately. Even if you disagree with the penalty, file your return first to prevent more charges.

How to Dispute a Penalty:

If you believe the penalty is wrong, you can request remission:

1. Log into eFiling
2. Request your Admin Penalty Statement of Account
3. Submit a Request for Remission (RFR) form
4. Provide valid reasons why the penalty should be cancelled
5. If SARS rejects your request, you can file an objection

11. Getting Help with Your Tax Return

You don’t have to do this alone. SARS provides many ways to get help with your tax return.

Free SARS Support Channels:

Registered Tax Practitioners:

If your tax situation is complicated, you can hire a registered tax practitioner. They will charge a fee but can help ensure your return is correct.

SARS YouTube Channel:

SARS has video tutorials showing you exactly how to file your return step by step. Search for “SARS Tax Filing Tutorial” on YouTube.

✅ Do These Things Now:

• Register for eFiling immediately if you haven’t already – it’s free and takes 10 minutes
• Gather all your tax documents – IRP5, medical certificates, bank statements
• Check your banking details on eFiling to ensure they’re correct
• Set up two-factor authentication to protect your eFiling profile
• File early – don’t wait until the last week of October

❌ Never Do These Things:

• Don’t click links in SMS or emails about tax refunds
• Don’t share your OTP or eFiling password with anyone
• Don’t ignore SARS deadlines – penalties are expensive
• Don’t pay upfront fees to tax “agents” who promise big refunds
• Don’t file false information – SARS verifies everything

📋 Your Filing Season Checklist:

Filing your tax return correctly and on time protects you from penalties and ensures you get any refund you’re owed. SARS has made the process easier than ever with auto-assessments, eFiling, and the MobiApp. Don’t put it off – start today!

Need to Complain?

If you’re unhappy with SARS service:

• Contact the SARS Complaints Management Office
• Phone: 0800 00 7277
• Or use SOQS to submit a formal complaint