SARS's Filing Season 2025 Updates What You Need to Know About

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The 2025 tax season officially opens on 7 July and SARS has dropped some major updates that could affect how you file, claim, and stay compliant.

Here’s the need-to-know:

• Key Filing Dates

  • Auto-assessment notices: 7 July – 20 July 2025

  • Non-provisional taxpayers: 21 July – 20 October 2025

  • Provisional taxpayers: 21 July 2025 – 19 January 2026

  • Trusts: 19 September 2025 – 19 January 2026

• Auto Assessments Expanded

  SARS is inviting certain provisional taxpayers to opt into auto assessments. If eligible, the taxpayers will be contacted make sure your clients respond promptly.

• Foreign Tax Credit Boost

  Thanks to changes in section 6quat, taxpayers can now fully offset foreign capital gains taxes. From 2025 unused credits will roll forward automatically for up to 6 years.

• New Employer Reporting Rules

  Sections 11(nA) and 11(nB) require updated IRP5/IT3(a) reporting using new source codes (4042 and 4058). These deductions include bonus or bursary that was taxed and later refunded and repayments related to restraint-of-trade agreements (like non-compete payouts). Get your payroll software ready.

• Labour Brokers Now Provisional Taxpayers

  If they hold exemption certificates, they must now file IRP6 returns.

• Learnership Relief Extended

  Section 12H is still alive, extended through to 31 March 2027.

• New Reporting Codes

• Backdated salaries and pensions: use 3623 and 3673

• Deceased estates: specific date range fields for interest

• Dividends: new codes for non-taxable local (4306) and foreign (4307) income

• Tax Residency Reboot

  Your ITR12 and IRP6 forms will now reflect your client's residency status at the time of filing. Ceased residency? There's a custom path for that.

• Trust Income and Marriage in Community of Property

  Trust income will be split 50/50 if the taxpayer is married in community of property.

• Simplified Banking Details Update

  No more manual entry—taxpayers will now choose from SARS’s verified banking records.

• Carryover Balances on Hold?

  If your client’s ITA34 doesn’t reflect their usual carried-forward balances, SARS may be completing a verification. It’ll be adjusted post-review.

• Reinstating Tax Residency

  You can now declare the reinstatement date directly on the RAV01 form.

Top Member Action Items

• Verify and update your & clients’ SARS info (banking, personal details) ahead of 7 July.

• Check whether you're eligible for auto-assessment and decide strategically.

• Gather all relevant foreign income, CGT, dividends, pensions, etc., and ensure correct source codes are captured.

• Prepare to file early or review auto-assessments promptly once issued.

• Stay alert for phishing: SARS will communicate via SMS/email. Always confirm legitimacy.

Bottom Line

Tax professionals must stay sharp this season—these updates could mean big changes in how you advise clients and file returns.

Read the full SARS letter for more detail.