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Reminder - SAICA: Tax Alert re filing season
- 02 July 2025
- Tax
- South African Accounting Academy
Summary:
The South African Institute of Chartered Accountants (SAICA) has issued a reminder by way of a Tax Alert, which provides pertinent information relating to the 2025 tax return filing season.
Article:
The 2025 tax filing season will officially commence on 7 July 2025.
However, the initial period from 7 to 20 July will be dedicated to the generation and issuance of auto assessments by SARS.
From 21 July 2025, auto-assessed taxpayers will be able to submit corrections to their tax returns, and individuals who were not auto-assessed may request and complete their 2025 tax returns.
Key Dates for 2025 Tax Returns for Individuals
- Auto-assessed individuals (non-provisional): 21 July to 20 October 2025
- NEW: Auto-assessed individuals (provisional taxpayers): 21 July to 20 October 2025
- Non-provisional taxpayers who were not auto assessed: 21 July to 20 October 2025
- Provisional taxpayers who were not auto assessed: 21 July to 19 January 2026
Concerns have been raised regarding the filing season being shortened each year. SARS acknowledged the concerns and noted that the impact would be monitored to inform future decisions. It is however unclear how SARS will be monitoring the impact. The impact to tax practitioner tax practice workflows, human capacity scheduling and impact on quality controls to ensure full taxpayer compliance will have to be determined and SAICA will independently engage tax practitioners on the matter.
This document sets out important dates, changes and consideration for:
- Individuals
- Trusts
- Corporates
- e-Filing updates
Click here to download the 6-page document:
Relevance to Auditors, Independent Reviewers & Accountants:
- The Income Tax Act is yet another piece of legislation that your clients must comply with, and which you must assess compliance with. If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
- Tax practitioners, Auditors, Independent Reviewers and Accountants should always be aware of the latest publications issued by regulators, professional bodies and standard-setting boards, such as SAICA.
- Individual taxpayers and trusts, must submit their 2025 income tax return to SARS before the relevant deadline date.
- Tax practitioners should inform their tax clients of the penalties & interest that SARS will levy on late income tax return submissions.
Relevance to Your clients:
- Individual taxpayers and trusts, must submit their 2025 income tax return to SARS before the relevant deadline date.