15 July 2024 is the official start of the 2024 Tax filing season – SARS is encouraging all taxpayers to use SARS e-filing channels to file their tax returns with amended deadline dates:
| Type of Taxpayer | Channel | Due Date |
| Non-provisional and provisional taxpayers | Manually at a SARS Branch (by appointment only) | 21 October 2024 |
| Non-provisional taxpayers | File electronically | 21 October 2024 |
| Provisional taxpayers | File electronically | 20 January 2025 |
Individual taxpayers whose total Gross Income for the year is below R500 000 may not have to file returns if they meet the following criteria:
- they only earn one salary from one employer (i.e. only have one IRP5);
- they do not have any other form of income (e.g., interest, rental income, or sole trader income) and
- they need not claim deductions such as medical expenses, pension/provident funds, retirement annuities
- they do not have any travel allowance or make use of a company car
- they need not claim donations made to valid Public Benefit Organisations (PBO’s)
- they do not have any capital gains greater than R40 000 for the tax year
- they do not have any foreign currency/assets outside RSA with a combined value of more than R250 000, at any stage during the tax year.
If you are uncertain whether you need to submit a tax return, if you need help with the filing of your return, or if you have queries about what documents SARS will require to ensure fewer tax queries, please contact our Tax department to assist you.
Please advise me or anyone in our Tax Department should you receive any communication from SARS directly. We will assist you with this new process to ensure that your 2024 affairs have been correctly assessed!
