The 2025 tax filing season officially opened on 7 July 2025, with some individuals selected for auto-assessment by the South African Revenue Service (SARS). Below are important details to be aware of:
Key Dates
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Auto-Assessments: 7 – 20 July 2025
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Filing season opens for non-provisional taxpayers who were not auto-assessed: 21 July – 20 October 2025
- Provisional taxpayers: 21 July – 19 January 2026
Employer Guidance
The personals assessment allows a calculation of the employee's tax liability, based on all income received. In some instances, employees have multiple sources of income, and deductions you as employer might not be aware of.
If employees approach you with tax-related queries, based on the SARS eFiling calculation, please note:
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You can only verify tax calculations based on the income and deductions you have processed for them during the tax year.
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You will not have visibility into their full tax profile, including income from other sources.
Tools to Support You
To assist with validating tax calculations processed through your payroll system, consider using the following resources:
Recommended Action
If employees have questions beyond what you can verify through payroll records, it is best to refer them to their personal tax practitioner or directly to SARS for further assistance.