SARS Tax Return Information

Taxpayers are required to submit a tax return to SARS in order that SARS can calculate their tax liability based on the income they declare and the tax-deductible expenses they have incurred for a year of assessment. In some cases they may result in a refund to the taxpayer.

The annual Tax Season is when you will be required to submit a return.

How to Submit Your Tax Return

If you need to submit an income tax return, you can complete and submit it to SARS via the following channels:

• eFiling on your computer – simply register for eFiling at www.sarsefiling.co.za
• The SARS MobiApp from which you can complete and submit your Income Tax Return (ITR12).
• Filing electronically at a SARS branch where an agent will assist you – please remember to bring along all your supporting documentation. Remember to make an appointment before you visit a branch.
• Requesting a return to be posted to you and completing your return manually and submitting it at a SARS branch.

Supporting Documents

When completing your return, have your supporting documents at hand. You may need to refer to some of the supporting documents listed below, while completing your return; however, you must not submit them to SARS. You must keep them safely in your possession for at least five years in case SARS needs access to them in future.

• Your IRP5/IT3(a) certificate(s) which you will receive from your employer
• Medical certificates as well as documents required for amounts claimed in addition to those covered by your medical aid.
• Pension and retirement annuity certificates
• Your banking details
• Travel logbook (if you receive a travel allowance)
• Tax certificates that you received in respect of investment income (IT3(b))
• Completed confirmation of diagnosis of disability (ITR-DD – Confirmation of Diagnosis of Disability – External Form), where applicable
• Information relating to capital gain transactions, if applicable
• The approved Voluntary Disclosure Programme (VDP) Agreement between yourself and SARS for years prior to 17 February 2010, where applicable
• Financial statements, e.g. business income, where applicable
• Any other documentation relating to income you received or deductions you want to claim.

Who should submit an income tax return?

Not all taxpayers need to submit an income tax return. See below to find out if you need to submit a return.

Not sure whether you must submit an Income Tax Return (ITR12)?

Answer these simple questions and find out.

Top Tip: If you would like to make changes to any of your responses on the questionnaire, you need to refresh the page.

Question 1:

Do any of the following apply to you for the tax year 1 March 2024 to 28 February 2025?

• Did you conduct any trade* in South Africa?
• If you are a South African tax resident, did you conduct any trade or employment outside South Africa?
• Did you receive an allowance such as a travel, subsistence or office bearer allowance? Check your IRP5/IT3(a) if unsure.
• Did you hold any funds in foreign currency or assets outside South Africa that have a combined total value of more than R250 000 at any stage during the tax year?
• Did you have Capital Gains or Capital Losses exceeding R40 000?
• Was any income or a Capital Gain from funds in foreign currency or assets outside the Republic attributed to you?
• Do you hold any participation rights in a Controlled Foreign Company?
• Did you receive an Income Tax Return or were you asked to submit an Income Tax Return for the tax year?
• If you are a South African tax resident with a micro business, did you have a taxable turnover for turnover tax?

*The term "trade" for finding out whether to submit a return means every profession, trade, business, calling, occupation or venture, including the letting of any property but excluding any employment.

Yes | No

Disclaimer: What is contained in this questionnaire is intended as a guide only and is not considered to be a legal reference nor is it a binding ruling. The questionnaire does not replace legislation and readers who are in doubt regarding any aspect of the information displayed in the questionnaire should refer to the relevant legislation, or seek an opinion from a suitably qualified individual. If you are uncertain whether you should file a return or not, then it is recommended that you file a return.

More information

• Visit the SARS website to learn how to register for eFiling
• Contact your own tax advisor/tax practitioner
• If calling from within South Africa, contact the SARS Contact Centre on 0800 00 7277 (only between 8am and 4pm on week days).
• If calling from outside South Africa, contact the SARS Contact Centre on +27 11 602 2093 (only between 8am and 4pm South African time on week days).