21 July 2025 is the official start of the 2025 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 2025 |
| Non-provisional taxpayers | File electronically | 21 October 2025 |
| Provisional taxpayers | File electronically | 19 January 2026 |
SARS will be issuing automatic assessments from 7 July 2025 to some taxpayers without submission of a tax return.
Auto assessments will be based on data received from employers and third-party data providers (e.g. medical schemes and financial institutions. If you have been selected for auto-assessment, SARS will send you an SMS. You can either accept the assessment (if accepted, you do not have to submit a tax return at all) OR make changes to your tax return from within 40 business days from the date that your assessment was issued to you.
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, or 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 the 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 filing 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 2025 affairs have been correctly assessed!
Juanita Roman | Associate
