SARS recently released Government Gazette No. 48788 where the requirements for submitting income tax returns for the 2023 year of assessment is outlined.

SARS specifies who must submit returns by the deadline dates, including residents and non-residents with capital gains or losses, individuals with foreign currency funds or assets and so on.

The filing season for non-provisional taxpayers and trusts is open from 7 July to 23 October 2023, while provisional taxpayers have until 24 January 2024 to submit their returns.

Access the latest Government Gazette for more information here.