Waterbessie Street, Roodekrans

Income Tax Return Filing Season 2020 (01 March 2019 – 29 Feb 2020)

Please note the following dates for the 2020 Filing Season :
1.  Employer Filing (15 April 2020 – 31 May 2020)
No changes to the deadline of 31 May 2020 for submitting EMP501 reconciliations.  Please refer to notice #43 for instructions on EMP501 submissions.
2.  Tax File Updates (1 June 2020 – 31 August 2020)
During this period taxpayers are requested to engage with SARS to ensure that their tax files are up to date, in terms of general hygiene checks, banking details, address changes, etc. All outstanding third party information will also be followed up during this period to ensure the highest level of data integrity. Third-party data providers, including employers, who remain wilfully non-compliant will be charged criminally during this period. During this phase a significant number of taxpayers will receive auto-assessments and given an opportunity to confirm their acceptance of the assessment outcome according to SARS. Individual taxpayers who are required to file but have not been auto-assessed may file early via online facilities if their employers and other third-party data providers are fully complaints (which includes no PAYE debt without a proper and secure deferment arrangement). Individuals who are not required to file will be informed.
3.  Employer Filing (1 September 2020 – 31 January 2021)
During this phase, individuals who are required to file will be reminded. Individuals who are non-provisional taxpayers or have not accepted the outcome of an auto-assessment are required to file as from 1 September through to 16 November 2020 if via online channels or from 1 September through to 22 October 2020 if via branch visit. 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.