SOUTH AFRICAN TAX FILING SEASON 2020 during coronavirus pandemic

We must be prepared to live with coronavirus for a year or even more' - Ramaphosa
Taxpayers must remain compliant, more than ever before, as our government needs tax revenue to provide much necessary relief to businesses and individuals, and especially to keep the community health workers, and other medical and frontline workers employed.
SARS announced 3-Phased approach for the upcoming tax filing season for personal taxpayers:

    1. PHASE 1 - 15 April 2020 - 31 May 2020 - EMPLOYER FILING

  • Payroll taxes (PAYE) are submitted to SARS with the Employer Annual Reconciliation for 2020 tax year
  • Compliance by providers of Third Party Information includes employers, banks, financial service companies and medical and insurance schemes

    2. PHASE 2 - 1 June 2020 - 31 August 2020 - TAX FILE UPDATES

  • Taxpayers’ tax files are up to date
  • Third party data providers, including employers, who remain wilfully non-compliant will be charged criminally during this period.
  • SARS will send auto-assessments and give an opportunity to taxpayers to confirm their acceptance of the assessment outcome according to SARS.
    During PHASE 2, individual taxpayers who are required to file but have not been auto-assessed may file early via on-line facilities if their employers & other third party data providers are fully complaint (which includes no PAYE debt without a proper and secure deferment arrangement)
  • Individuals who are not required to file will be informed.
  • Individuals who are required to file during Phase 3 will be informed

3. PHASE 3 - 1 September - 31 January 2021 - EMPLOYEE FILING
Individuals who are required to file will be reminded.

  • 1 September to 16 November 2020 – tax filing for non-provisional taxpayers on SARS E-filing, to minimise visits to the SARS Branches
  • 1 September to 22 October 2020 – tax filing for non-provisional taxpayers, who make use of SARS Branch facility.
  • Provisional Taxpayers who have not accepted the outcome of an auto-assessment are required to file when they are ready but not later than 31 January 2021.
  • Read the full media statement by SARS Commissioner Edward Kieswetter HERE.