Big change for SARS auto assessments in 2023 – what you need to know

The South African Revenue Service (SARS) has published all the details and dates taxpayers need to know for the 2023 tax season – including a change to how auto-assessments will be handled this year.
Last year, taxpayers had 40 days to file a return if they were not happy with their auto-assessment – for 2023, SARS is giving them until the due date of 23 October 2023.
“If an auto-assessment has been issued after 23 October 2023, the 40 business days will start on the date of the notice of the assessment,” it said.
Tax season 2023 for income tax kicks in on 7 July 2023, and will run until 23 October for individual taxpayers, and until 24 January 2024 for provisional taxpayers.
- Individual taxpayers (non-provisional): 7 July 2023 @ 20:00 to 23 October 2023
- Provisional taxpayers: 7 July 2023 @ 20:00 to 24 January 2024
From 1 July 2023, SARS will be starting its auto-assessments.
With auto-assessments, taxpayers will be notified by SMS or email if they were selected to receive an auto-assessment.
Once the notification is received, the next step is to review the auto-assessment on the SARS MobiApp or eFiling.
If you agree with the auto assessment
- No further action is required.
- If a refund is due, you can expect it within approximately seventy-two (72) hours, provided your banking details with SARS are correct.
- If you owe SARS, you will be required to make the payment before the due date that is shown on your Notice of Assessment (ITA34) to avoid interest charged on outstanding debt.
- You can make payment via eFiling or SARS MobiApp, among other payment options.
If you do not agree with the auto assessment
- Auto-assessed taxpayers have until 23 October 2023 to amend and file their return on eFiling or the SARS MobiApp if they do not agree with the auto-assessment received.
According to SARS, only individuals who were auto-assessed will receive the SMS or email.
“If you did not receive a notification from SARS that you were auto-assessed; you must submit your Personal Income Tax Return (ITR12),” it said.
Taxpayers can access their tax return via eFiling or the SARS MobiApp from 7 July 2023 at 20h00, complete it, and file it, using eFiling or the SARS MobiApp.
Taxpayers who are unable to file their returns online will have to book an appointment to visit a branch.
The deadline to submit tax returns is 23 October 2023.
SARS said that taxpayers need to ensure they have received their IRP5/IT3(a) and other tax certificates like medical aid, retirement annuity fund, and any other third-party data relevant to determining their tax obligation.
The group has already pre-populated its systems and taxpayer profiles with this data, but it may be incomplete.
Taxpayers have been urged to properly review their tax affairs to ensure all data is accurate.