During the week of 7 June 2021, SARS has shared communication and a pamphlet around preparing for the 2021 Filing Season. This communication addresses individual taxpayers and trusts.
Some highlights as per the communication received from SARS:
When does Individual & Trusts Filing Season open?
For the 2021 Filing Season, please diarise the following dates and criteria:
- From 1 July: Over 3 million taxpayers identified for auto-assessment will receive text messages to either accept or edit their auto-completed returns on eFiling by 23 November 2021.
- 1 July – 23 November: Non-provisional taxpayers who were not auto-assessed may file digitally using eFiling or the SARS MobiApp.
- 1 July – 23 November: Non-provisional taxpayers who were not auto-assessed and do not have access to digital services may be assisted at a branch by first making a booking. The online booking system is available on the SARS website www.sars.gov.za.
- 1 July 2021 – 31 January 2022: Provisional taxpayers, including Trusts, may file via eFiling or the SARS MobiApp.
Not sure whether you must submit an Income Tax Return (ITR12)?
You do not need to submit a return if ALL the criteria below apply to you:
- Your total salary for the year before tax was not more than R500 000 and employees’ tax has been deducted or withheld in terms of the deduction tables prescribed by the Commissioner
- You only received employment income for the full year of assessment (March 2020 to February 2021) from one employer
- You have no car allowance/company car/ travel allowance or other income (e.g. interest or rental income); and
- You are not claiming tax related deductions (e.g. medical expenses, retirement annuity contributions other than pension contributions made by your employer, travel).
Still unsure? Visit www.sars.gov.za and click on “Do you need to submit a return” on the Personal Income Tax page to see whether you need to submit a return.
Only use a REGISTERED Tax Practitioner
Be aware of people who offer to complete your tax return for you with promises to get you a refund. Only deal with registered tax practitioners.
Please remember that when you use a tax practitioner, it is your responsibility to verify that your practitioner is registered with a Recognised Controlling Body (RCB) and with SARS. Ask your tax practitioner for their tax practitioner registration number, which you can verify on eFiling.
On the eFiling home page, click Quick Links, and from the drop-down menu choose “Confirm Practitioner Registration Status”.
Please note that even if a tax practitioner completes and submits your ITR12 on your behalf, it is still your responsibility as the taxpayer to make an accurate declaration.
Also, you are responsible for any outstanding returns, payments and penalties.
What is the deadline for filing individual tax returns?
23 November 2021 is indicated by SARS as the deadline for filing individual tax returns.
Access the complete SARS pamphlet here.