Individual taxpayers should take note of the changes to tax returns and the tax-filing process that will apply during the 2023 tax filing season, which opens on 7 July.
The tax-filing deadlines this season are:
- Non-provisional individual taxpayers: Monday, 23 October 2023; or
- Provisional taxpayers: Wednesday, 24 January 2024.
More time if you disagree with an auto-assessment
Sars will again issue auto-assessments to taxpayers whose tax affairs are relatively straightforward. Sars uses data collected from third-party data providers – such as employers, financial institutions, medical schemes, and retirement annuity fund administrators – to generate the assessment automatically, without any input from the taxpayer.
If you have been selected for auto-assessment, you should receive an SMS or email from Sars between 1 and 7 July.
Taxpayers who are satisfied that the auto-assessment is correct and contains all the relevant information do not have to take any action to submit the assessment.
Taxpayers who agree with the assessment and are due a refund also do not have to take any action. Sars says the refund will be paid in about 72 hours from the date on which the assessment was issued, provided Sars has their correct banking details.
Taxpayers who owe Sars money must pay by the date on the Notice of Assessment (ITA34).
A taxpayer who believes his or her auto-assessment is incorrect, or that it does not contain information on all sources of receipts and accruals or amounts deductible in the determination of his or her taxable income, must obtain and complete a tax return on eFiling.
The significant change this year is the time auto-assessed taxpayers have available to revise their returns if they disagree with the assessment.
Last year, they were granted 40 business days from the date on which the auto-assessment was issued to revise their return if they needed to amend their auto-assessment. This year, Sars has extended the time-frame so that the deadline aligns with the due date for filing by non-provisional taxpayers: 23 October 2023. This will give auto-assessed taxpayers more time to file a return if they disagree with their auto-assessment.
If an auto-assessment is issued after 23 October, taxpayers will have 40 business days from the date on which the Notice of the Assessment was issued.
Simply agreeing to an auto-assessment may seem a quick and easy way to get your tax-filing over and done with. But an auto-assessment might be inaccurate, and accepting it could result in the taxpayer paying more tax than necessary. This is because Sars might not have received all your tax certificates. It might not have your most up-to-date tax certificates, or you might lose on deducting amounts in the determination of your taxable income that do not appear on your auto-assessment – for example, wear and tear or depreciation on trade assets, home-office expenses, donations to charities, trade travel expenses, and contributions to retirement funds. Also, your rebate entitlement may be incorrect because medical scheme contributions and medical expenses paid personally have been incorrectly dealt with by Sars.
Married in community of property
A taxpayer who is married in community of property is subject to normal tax on half of his or her interest, dividends, rentals and certain capital gains. This year, Sars will automatically pre-populate each spouse’s return with this information and subject each of them to normal tax on 50% of their investment returns.
Sars says this will be facilitated by confirming a taxpayer’s previous “married in community of property” declaration with the records held by the Department of Home Affairs.
Income from foreign employment
The return already has a “foreign income” container for taxpayers who must declare their foreign income. However, taxpayers who must declare income sourced from a foreign employer while working in South Africa and/or abroad do not have an appropriate source code to declare remuneration for foreign employment services. Sars has therefore introduced the following three fields on the return:
- “Income received from foreign employment services not reflected on a South African IRP5/IT3(a) certificate, subject to tax outside RSA and the s10(1)(o)(ii) exemption does not apply.”
- “Income received from foreign employment services not reflected on a South African IRP5/IT3(a) certificate, subject to tax outside RSA and the s10(1)(o)(i) exemption applies.”
- “Income received from foreign employment services not reflected on a South African IRP5/IT3(a) certificate, subject to tax outside RSA and the s10(1)(o)(i) exemption does not apply.”
The section 10(1)(o)(i) exemption from normal tax applies to remuneration earned by a person as an officer or crew member of a ship, while the section 10(1)(o)(ii) exemption from normal tax applies to remuneration earned by any employee.
Provisional taxpayers
Provisional taxpayers with business interests are required to declare their assets and liabilities (based on cost) in their tax returns each year. This year, taxpayers who fall within this category, and whose assets exceed R50 million, will be required to declare specified assets at their market values on their tax returns.
Good day,
What is the difference between 1 and 3 regarding not being taxed abroad as they read the same in the wording.
Thanks. Roy.
The first point refers to the exemption provided for in section 10(1)(o)(ii) of the Income Tax Act, the third point refers to the exemption in section 10(1)(o)(i).
Read again carefully
The section of the act differs, s10(1)(o)(i) in one case and s10(1)(o)(ii) in the other.
Why are my staffs IRP5s not reflecting on easyfile. We have submitted everything on our side. Sars said it will only reflect on the 7th at 8 o clock is this correct?
SARS is really not good with paying attention and paying a refund due to my late husband, it is 2 years since he passed all the relevant paper work has been submitted and acknowledged by SARS, now they want a power of attorney from the tax practioner dealing with the Estates which where submitted when we declared the estate by the estate attorney.
After more than 100 calls and 100’s of emails we are still waiting, their call centre said it will be paid with in 72 hours it’s more like 72 months they gonna take.
Marianne Wayne here email me I will help
I do tax estate for law firms
I would like to know if we can claim the R15 000 for solar panels installed last year. We had to do it as I was on oxygen 24/7 for 6 months during loadshedding.
No. The panels must be installed between 1 March 2023 and 29 February 2024.
Find out from an accountant. There is a way you can claim repairs and maintenance on your home if it has to do with installs/changes etc that has to do with medical issues. I’m not sure if you would need a declaration from a doctor though.
Sorry for the duplicated posts. But this reply is supposed to go here.
Find out from an accountant. There is a way you can claim repairs and maintenance on your home if it has to do with installs/changes etc that has to do with medical issues. I’m not sure if you would need a declaration from a doctor though.
Where do you submit rebate application.
I think the closing date for rebate submission is 28 February 2024
Couples married in community of property will be taxed for 50 percent on their investment and how it gonna work if my spouse is not working?
Good, I will learn.
If I work for government and I don’t have any business or income besides my salary, how do I end up owing tax, especially when I’m overburdened with a bond and other debts?
I am struggling..as an employer to access the EMP 201 and EMP 501. Just can’t get the system to open both.
I would like to know what’s the procedure of claiming R15.000 of solar panel installation. I have installed my system this year around April.what must be attached and where to get the form.
The solar rebate will be claimed in the 2024 tax year return. Sars will have to provide a field for claiming it. You will need an invoice from the installer showing the number of panels installed and, importantly, a Certificate of Compliance from an electrician.
How can i get a sars number
https://www.sars.gov.za/individuals/how-do-i-register-for-tax/#:~:text=When%20you%20register%20for%20SARS,a%20valid%20South%20African%20ID.&text=You%20can%20also%20register%20for,and%20follow%20the%20same%20steps.
Hi my wife and i was on medical aid up till end of July 2022.We had to stop it due to financial reasons.We were both on cronic medication and i had to buy it out of my pocket since.Can i claim for that.
Yes. This is explained here: https://www.sars.gov.za/types-of-tax/personal-income-tax/additional-medical-expenses-tax-credit/
Tax has been deducted from in February 2023 until now. Will I receive tax returns this year?
The efiling is a problem really, is this another way to cut jobs that were previously done at the branches? When you are still efiling uploading documents the loadshedding happen and now you have to start all over again when the lights are back.
Hi how can i check if the money being deducted on my salary for Paye is the correct one because im paying a medical aid and my paye is so high?
Why is Sars taking long to get back with feedback regarding tax disputes from the tax payer
Find out from an accountant. There is a way you can claim repairs and maintenance on your home if it has to do with installs/changes etc that has to do with medical issues. I’m not sure if you would need a declaration from a doctor though.
I installed a electricity back up that cost me almost R47 000.00, can I claim from. SARS
No, the tax rebate is for solar panels only.
I m not happy what SARS handled my case previous employer he taxed us but he didn’t submit a tax to SARS, then SARS they asked supporting documents I asked my ex employer he said company declared solvent,he doesn’t have those documents, then SARS told I owed them
I’m on permanent disability do i still have to submit a tax return
Hi last year when I returned sars was owing me 2000 but I didn’t receive it till today
I submitted my return early in June, Statement of account of assessed tax received 12 June advising of refund. When can i expect this refund to be paid?
I don’t understand, can someone make me understand, my husband passed on in 2014, when I submitted his staff to sars they said he’s owing one hundred something rand, was I not suppose to receive something snc my hubby was a tax payer for years
First time doing efilling been employed for 3 years now how long does registration take?
This page on Sars’s website provides information on how to register on eFiling: https://www.sars.gov.za/individuals/how-do-i-register-for-tax/
It seems the process is very quick.
Good day ,since the begining of COVID sars did a auto assessment with my tax ,so they automatically submitted my tax,and I then received an SMS to accept on the e filling,since sars opened the 7th of July I haven’t received anything from sars to accept.
Not sure if I should submit my medical certificate myself as it is the 13th already?
Please advise?