The South African Revenue Service (SARS) has provided further clarity on its new ‘auto-assessments’ which are currently being sent out to taxpayers.
Introduced at the start of August in response to the coronavirus pandemic, the new assessments will see SARS assessing a significant number of non-provisional taxpayers automatically using third party data.
These taxpayers will receive an outcome via an SMS which will direct them to eFiling or the SARS MobiApp to “accept” or “edit” the outcome.
An auto-assessment which is not specifically accepted, edited or rejected by the taxpayer will automatically be filed on 29 January 2021 if the third party data used to generate the assessment is correct and complete.
In a notice sent out this week, SARS said that some taxpayers could see a difference between the amount in the SMS and the amount in the auto-assessment.
“If you received an SMS auto-assessment notice, and the amount in the SMS is not exactly the same as the amount shown in your proposed auto-assessment on eFiling or SARS MobiApp, then it is possible that fresh third-party data arrived at SARS in-between the time that it populated the SMS and the time that you logged into eFiling or MobiApp and viewed your proposed auto-assessment,” it said.
“The amount shown on the proposed auto-assessment on your return is the correct amount at the time that you logged into eFiling or MobiApp and viewed your proposed auto-assessment.”
The revenue collector provided further clarity around auto-assessments showing a negative amount owed.
”If your auto-assessment SMS shows a minus (-R amount) it means that SARS owes you a refund,” it said.
“If there is not a minus, it means you need to make a payment to SARS. If you have a travel allowance and can claim against the allowance, then you need to edit your auto-assessment, complete the outstanding information, and then file your return.
“If you are eligible for a medical expense rebate but you do not see it on the auto-assessment, please remember that it is already included in the “rebate” part of the auto-assessment.”