South Africa - Personal Income Tax Return Filing Season 2023/2024
The SARS Commissioner published Government Gazette 50741 on 31 May 2024, prescribing:
- Deadlines for filing a Personal Income Tax return
- Criteria for individuals required and not required to file a Personal Income Tax return for the 2024 year of assessment (1 March 2023 - 29 February 2024)
Personal Income Tax (PIT) Return Submission Dates:
- Individual taxpayers (non-provisional): 15 July 2024 to 21 October 2024
- Auto-assessment notices: 1 – 14 July 2024
- Provisional taxpayers: 15 July 2024 to 20 January 2025
Personal Income Tax Return Submission Channels:
- SARS eFiling platform, or
- ASssistance of a SARS official at an office of SARS.
Auto Assessments:
- Taxpayers notified by SMS or email between 1 July and 14 July 2024
- Review auto-assessment on SARS MobiApp or eFiling
- Agreement with auto-assessment requires no further action
- Refunds processed within provided timelines if banking details with SARS are correct
- Payment due to SARS should be made before the due date on Notice of Assessment (ITA34) to avoid interest charges
- Disagreement with auto-assessment: Amend and file return by 21 October 2024.
For more information on PIT assessments, click here.
Natural Persons Not Required to File a Personal Income Tax Return:
- Criteria for exemption detailed in the Gazette.
Natural Persons Required to File a Personal Income Tax Return:
- Please refer to the Gazette for information.
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