Filing Season 2025: What You Need to Know
Filing season for individuals opens on 7 July 2025. Whether you’re a seasoned filer or new to the process, here’s a concise guide to help you stay compliant and avoid penalties.
- Who Must File?
You must submit a return if:
- Your annual income exceeds R500,000
- You earned from multiple employers or income sources
- You received a travel allowance, rental, freelance, or pension income
- You wish to claim deductions (e.g., medical, RA contributions)
- You made a capital gain over R40,000
- You own foreign assets over R250,000 or have CFC interests
- You were requested by SARS to file a return
Exempt: If your total income is below the thresholds (e.g., R95,750 if under 65) and you have no other income/deductions, you may not need to file.
- What You Need to File
Gather the following documents:
- IRP5/IT3(a) from employers
- IT3(b)/(c)/(s) for interest, dividends, capital gains
- Medical scheme tax certificates & proof of out-of-pocket expenses
- Retirement annuity contribution certificates
- Travel logbooks (if applicable)
- Rental/business income records
- Donation (Section 18A) certificates
Keep documents for at least 5 years.
- Auto-Assessments
Between 7–20 July 2025, SARS may issue auto-assessments using third-party data.
- If correct, no action is needed.
- If incorrect, submit an updated return by 20 October 2025.
Check via eFiling, MobiApp, WhatsApp (0800 11 7277), or 1347277#.
- Submitting Your Return
File via:
- SARS eFiling: www.sarsefiling.co.za
- SARS MobiApp
- Branch visit (by appointment only)
- SARS Verification & Audit
If selected for verification:
- Submit documents via eFiling or SARS Online Query System
- SARS must respond within 21 business days
- Audits may follow if risks are detected, with outcomes issued in 90 days
- Voluntary Disclosure Programme (VDP)
Use the VDP if you:
- Omitted income or made incorrect declarations
- Want to avoid criminal charges and high penalties
Apply via eFiling before SARS initiates an audit.
- Understanding Your Statement of Account (SOA)
Check your balance or refunds via:
- eFiling / MobiApp
- SMS “Balance [ID number]” to 47277
- USSD: 1347277#
If you owe SARS, options include:
- Paying in full within 7 days
- Requesting payment arrangements or suspensions (if disputing)
Unpaid debts may result in deductions from your salary/bank or legal action.
- Tax-Free Savings Accounts (TFSAs)
Returns are tax-exempt, but contribution limits apply:
- Annual: R36,000
- Lifetime: R500,000
Exceeding limits results in 40% penalties. Contributions are reported to SARS and usually prepopulated.
- Stay Compliant
To maintain good standing:
- Submit all returns on time
- Ensure no outstanding debts
- Keep your personal info updated
- Monitor your status via “My Compliance Profile” on eFiling
- SARS Contact Channels
- Website: www.sars.gov.za
- Call: 0800 00 7277
- WhatsApp: 0800 11 7277
- SMS: 47277
- USSD: 1347277#
- Email:
- General: contactus@sars.gov.za
- Practitioners: pcc@sars.gov.za
- VDP: vdp@sars.gov.za