South Africa - Personal Income Tax Return Filing Season 2023/2024

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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