SARS to trial major change to auto-assessments

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For the first time ever, the South African Revenue Service (SARS) will trial auto-assessments for a select group of provisional taxpayers, making the process quicker and simpler for eligible individuals.

What’s new

SARS will identify eligible provisional taxpayers and invite them to opt into the auto-assessment system
This trial begins with notifications from 7 July 2025
If selected and eligible, provisional taxpayers will enjoy the same streamlined auto-assessment process previously available only to non-provisional taxpayers

How auto-assessments work

Auto-assessments are pre-populated tax returns based on third-party data from:

Employers (PAYE)
Medical aids
Retirement funds
Banks and insurers

If everything looks correct:

You do nothing – your return is automatically processed
Refunds (if due) are paid within 72 business hours
If you owe money, you must pay SARS via eFiling, the MobiApp, or bank

If the info is incomplete or inaccurate:

You can edit and submit your return manually via eFiling

Who are provisional taxpayers?

Typically:

Self-employed individuals
People earning income from multiple sources
Taxpayers who pay advance income tax in two or three instalments each year based on estimated earnings

Important deadlines for 2025 tax season

Taxpayer type	Opens	Closes
Auto-Assessments	7 July 2025	20 July 2025
Individual (non-provisional)	21 July 2025	20 October 2025
Provisional	21 July 2025	19 January 2026
Trusts	21 July 2025	19 January 2026

Auto-assessment steps (for ALL taxpayers)

Notification from SARS via SMS or email
Log in via eFiling or MobiApp to review your auto-assessment
If accurate → do nothing
If incomplete/incorrect → file a return with corrections by the relevant deadline
Refunds paid within 72 hours (if banking details are correct)
Payments due must be settled by the date SARS provides

Warning

If you’re part of this new provisional taxpayer auto-assessment trial, watch for a SARS invitation and review your return carefully, as more complex income situations often need adjustments.