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.
Related Articles
South Africa - Personal Income Tax Return Filing Season
The SARS Commissioner published Government Gazette 48788 on 14 June 2023, prescribing: who are required and not required to file a personal income tax return, and the deadlines for filing a personal income tax return for the 2023 year of assessment ...
South Africa – SARS PAYE BRS 2025/20256
The SARS PAYE Business Requirements Specification (BRS) for the 2025/2026 tax year outlines the following requirements and rules for Employer PAYE (EMP501) Reconciliations: Tax file structure and related requirements IRP5 codes (including rules and ...
South Africa - SARS PAYE BRS 2024/2025
The SARS PAYE Business Requirements Specification (BRS) 2024/2025 specifies the requirements and rules for Employer PAYE (EMP501) Reconciliations for the 2024/2025 tax year, namely: 1. Tax file structure and requirements, and 2. IRP5 codes (rules and ...
South Africa - SARS PAYE BRS 2023/2024
The SARS PAYE Business Requirements Specification (BRS) 2023/2024 specifies the requirements and rules for Employer PAYE (EMP501) Reconciliations for the 2023/2024 tax year, namely: 1. Tax file structure and requirements, and 2. IRP5 codes (rules and ...
South Africa | Annual EMP501 submission dates and mandatory Income Tax Reference Numbers (SARS)
South Africa, SARS PAYE Employer Reconciliation (EMP501) annual submission period is currently indicated as 1 April 2026 to 31 May 2026, and SARS will strictly enforce mandatory employee Income Tax Reference Number validation from the February 2026 ...