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14 June 2018

South Africa Revenue Service announces 2018 tax filing deadlines for individuals

The South African Revenue Service (SARS) has announced the filing deadlines for the 2018 year of assessment for individuals. Non-provisional (single source income) taxpayers will have less time to submit their tax returns.

Every year the SARS announces the opening of the filing season and the relative deadline dates for the submission of tax returns. The deadline dates for all electronically submitted returns have been consistent in the past as the last working day of November of each year for non-provisional taxpayers, and 31 January of the following year for provisional taxpayers.

The SARS is of the view that non-provisional taxpayer returns are simple to complete and are already pre-populated with employer-submitted tax certificates, therefore, a shorter deadline would improve the SARS final assessment and collection timeframes.

SARS announced the following important key deadline dates for submissions:

  • The tax season for natural persons with a single source of income will be reduced by three weeks, running from 1 July 2018 to 31 October 2018.
  • This deadline for taxpayers who continue to submit manually at the respective SARS branches is on or before 21 September 2018.
  • Provisional taxpayers who use eFiling have until 31 January 2019 to submit their tax returns.

A natural person who receives remuneration from one source only, whose earnings do not exceed R350,000, and from whom Pay As You Earn has been withheld as per statutory tables, is not required to complete a tax return.

This will however not apply if the natural person has received an allowance, advance or taxable benefit.

It is important for taxpayers to meet the deadline dates an extension will not be granted and administrative penalties for late submissions may be imposed.

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CONTACTS

For additional information with respect to this Alert, please contact the following:

Ernst & Young Advisory Services (Pty) Ltd, Mobility tax compliance management team, Johannesburg

  • Cinzia De Risi
    cinzia.derisi@za.ey.com
  • Elizabete Da Silva
    elizabete.dasilva@za.ey.com
  • Naziema Soules
    naziema.soules@za.ey.com
  • Vedika Andhee
    vedika.andhee@za.ey.com

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ATTACHMENT

PDF version of this Tax Alert

 

Document ID: 2018-5766

 
 

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