SARS: Personal Income Tax – 2025 season Updates

SARS: Personal Income Tax – 2025 season Updates

• 07 July 2025
• Tax
• South African Accounting Academy

Summary:

SARS has issued a stakeholder letter which provides updates and insight on the upcoming personal income tax season and important information related to the 2025 personal income tax return.

Article:

The 2025 Filing Season for individuals opens on 7 July 2025 and covers these major dates:

• Auto Assessment notices: 7 July 2025 to 20 July 2025
• Individual taxpayers: 21July 2025 to 20 October 2025
• Provisional taxpayers: 21 July 2025 to 19 January 2026

Trusts can start filing on 19 September 2025 and must file on or before 19 January 2026.

This letter explains the following updates for the upcoming Personal Income Tax Season:

• Certain Provisional Taxpayers Can Participate in Auto Assessment
• Section 6quat
• Section 11(nA) and 11(nB)
• Definition of “Provisional Taxpayer” in Paragraph 1 of the Fourth Schedule
• Section 12H Learnership Agreement
• Allowable Interest Expenses on Foreign Interest in Terms of Practice Note 31
• Backdated (Antedated) Salaries and Pensions
• Section 10(1)(i) interest exemption
• Exempt Local and Foreign Dividends
• Section 9H Change of Residence 
• Trust Income Changes
• Unused Balances such as Section 11F, Section 18A, Section 20
• Enhancement Of Banking Details
• Reinstatement of RSA Tax Residency

Click here to download the 3-page Stakeholder letter:

https://saicawebprstorage.blob.core.windows.net/uploads/resources/SARS-PIT-Stakeholder-Letter-June-2025.pdf 

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.

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