The South African Revenue Service (SARS) is the country’s official tax authority, responsible for collecting revenue, enforcing tax compliance, and managing customs and excise duties. Whether you’re a salaried employee, a business owner, or a first-time filer, understanding how SARS works can help you stay compliant and avoid unnecessary penalties.
Therefore, this guide covers everything you need to know about SARS — from registration and eFiling to branch details, forms, and contact options.
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What is the South African Revenue Service?
The South African Revenue Service was established in 1997 as an autonomous government agency under the Ministry of Finance.
Its main duties include:
- Collecting all national taxes, levies, and customs duties.
- Administering tax laws such as income tax, VAT, and PAYE.
- Facilitating legitimate imports and exports through customs regulation.
- Promoting voluntary compliance through education and digital tools.
Essentially, SARS is the engine that funds South Africa’s public services — from hospitals and schools to infrastructure and social grants.
SARS eFiling: The easiest way to file taxes
SARS eFiling is a secure online system allowing individuals and businesses to file returns, make payments, and interact with SARS without visiting a branch.
How to register for eFiling
- Visit www.sarsefiling.co.za.
- Click Register and provide your ID or company details.
- Create a username and password.
- Verify your registration via email or SMS.
- Once logged in, you can file returns, update details, and track refunds.
Benefits of using eFiling
- File from anywhere, 24/7.
- View previous submissions and payment history.
- Avoid branch queues.
- Receive instant confirmation and notifications.
If you prefer mobile, download the SARS MobiApp from the Google Play Store or Apple App Store.
Types of tax managed by SARS
| Tax Type | Who It Applies To | Filing Method |
|---|---|---|
| Personal Income Tax (PIT) | Individuals earning above the tax threshold | ITR12 via eFiling or MobiApp |
| Corporate Income Tax (CIT) | Registered companies | ITR14 via eFiling |
| Value-Added Tax (VAT) | Businesses with turnover above R1 million | VAT201, monthly or bi-monthly |
| Pay-As-You-Earn (PAYE) | Employers deducting employee tax | EMP201 via eFiling |
| Customs & Excise Duties | Importers/exporters | SARS Customs Division |
| Capital Gains Tax (CGT) | Individuals and entities selling assets | Included in income tax return |
SARS Tax Season: What to Know Before You File
Each year, the South African Revenue Service (SARS) opens its official tax season — a period during which individuals, trusts, and businesses must submit their income tax returns. Understanding when and how to file ensures you stay compliant and avoid penalties for late submissions.
When tax season opens:
For most individual taxpayers, tax season typically begins in early July and runs until the end of October for online submissions via eFiling or the SARS MobiApp.
SARS sometimes adjusts the start and end dates slightly, so it’s essential to check the official SARS tax season updates each year.
Filing deadlines:
- Individuals (non-provisional taxpayers):
Usually from 1 July to 31 October, when filing electronically via eFiling or the MobiApp. - Provisional taxpayers (those earning income beyond standard employment):
Must file twice a year — an interim return (typically by the end of August) and a final return (usually due by the end of February the following year). - Companies and trusts:
Filing deadlines depend on the financial year-end of the entity. Most companies have 12 months from the end of their financial year to submit annual tax returns.
How to prepare for tax season:
To ensure a smooth filing experience:
- Gather your documents early — IRP5/IT3(a) certificates, medical aid and retirement fund summaries, travel logs, and any supporting invoices.
- Ensure your contact, banking, and employer details are correct on your SARS profile.
- Use eFiling or the SARS MobiApp for faster submission, instant confirmation, and refund tracking.
- Double-check your income sources — freelance work, rental income, and investment interest are all taxable.
- Respond quickly to verification requests if SARS selects your return for review.
Pro tip
SARS encourages early filing to prevent last-minute system congestion. Filing well before the closing date helps ensure faster processing and refunds — especially if your documents are complete and accurate.
Where to find official updates
Filing dates, requirements, and any changes to tax season are announced on the SARS Tax Season page and through SARS’s verified social media channels. Always verify dates directly with SARS, as fraudulent notices sometimes circulate online.
SARS contact details
| Contact Type | Details |
|---|---|
| Website | www.sars.gov.za |
| General Enquiries | 0800 00 7277 (Mon–Fri, 8 am – 4:30 pm) |
| International Calls | +27 11 602 2093 |
| [email protected] | |
| Head Office | Lehae la SARS, 299 Bronkhorst St, Nieuw Muckleneuk, Pretoria |
| WhatsApp Channel | +27 472 273 827 (for basic enquiries and documents) |
SARS branch offices
You must book an appointment online before visiting a branch using the SARS eBooking system.
Major branch locations:
- Johannesburg Central – 17 Harrison Street, Marshalltown
- Cape Town – 46 Strand Street, Cape Town CBD
- Durban – 201 Anton Lembede Street, Durban
- Pretoria North – Corner Rachel de Beer & Ben Viljoen Streets
- Gqeberha (Port Elizabeth) – 20 Govan Mbeki Avenue
SARS forms and documents
All forms are available via the SARS Forms Repository.
| Form | Purpose |
|---|---|
| ITR12 | Individual income tax return |
| IRP5 | Employee tax certificate |
| IT77 | Registration form for new taxpayers |
| VAT201 | VAT return |
| EMP201 | Employer PAYE submission |
| DA500 | Customs declaration |
| SDL201 | Skills Development Levy declaration |
How to Get a SARS Tax Reference Number
Every taxpayer in South Africa needs a SARS tax reference number — a unique 10-digit identifier used on all tax returns, correspondence, and official documentation. Without it, you cannot submit returns, register for eFiling, or access many SARS services.
For individuals
You can register as a taxpayer and obtain your tax reference number in one of two ways:
- Online via SARS eFiling
- Visit www.sarsefiling.co.za and select Register.
- Complete your personal information, including your South African ID and contact details.
- Verify your registration through email or SMS.
- Once SARS processes your application, your tax number will be issued and visible on your eFiling profile under “User” → “Tax Types.”
- In person at a SARS branch
- Book an appointment through the SARS eBooking system.
- Bring the following documents:
- Your original South African ID book or smart card
- Proof of address (such as a utility bill or lease agreement)
- Bank confirmation letter (from your bank, not older than three months)
- SARS officials will verify your details and provide your tax reference number once registration is complete.
For businesses or trusts
Companies, close corporations, and trusts receive tax reference numbers automatically upon registration with the Companies and Intellectual Property Commission (CIPC).
If you didn’t receive one, contact SARS to confirm or update your registration.
Keep your number safe
Your tax reference number appears on:
- Your Notice of Registration (IT150)
- Any SARS correspondence or eFiling notifications
- IRP5/IT3(a) employee tax certificates
Never share your tax number publicly — it’s tied to your personal financial records and identity.
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How SARS Refunds Work
If your tax return shows that you’ve overpaid tax, the South African Revenue Service (SARS) may issue a refund. Understanding how the process works can help you track your payment and avoid unnecessary delays.
Step 1: SARS reviews your return
Once your tax return is submitted via eFiling or the SARS MobiApp, SARS automatically reviews the information provided and cross-checks it against third-party data — such as employer IRP5s, retirement fund contributions, and medical aid claims.
Step 2: Verification or assessment
If everything matches, SARS will issue an assessment (ITA34) confirming your tax outcome.
- If no issues are found: The refund is approved for payment.
- If discrepancies or queries arise: SARS may request additional supporting documents through eFiling or the MobiApp before releasing any funds.
Always respond promptly and upload the requested documentation through official SARS platforms — never through email or social media links.
Step 3: Payment of your refund
Once approved, SARS pays the refund directly into your verified bank account.
Processing usually takes a few business days, but delays can occur if:
- Your banking details are incorrect or outdated,
- You have outstanding tax debts, or
- Your return is selected for further verification or audit.
Step 4: Tracking your refund
You can track the progress of your refund by:
- Logging into your eFiling account and viewing your assessment status.
- Using the SARS MobiApp to check for refund updates.
- Calling the SARS Contact Centre at 0800 00 7277 for confirmation.
Pro tip
To prevent delays:
- Double-check that all documents and figures match your employer or institution’s records.
- Ensure your banking details are current on your SARS profile.
- File your return early in the tax season.
SARS Audits and Verification: What You Need to Know
The South African Revenue Service (SARS) conducts both random and targeted audits to verify the accuracy of tax returns and identify possible cases of fraud or underreporting. These processes are designed to maintain fairness in the tax system and ensure that all taxpayers meet their obligations.
Why SARS conducts audits
Audits help SARS confirm that the information you’ve provided in your tax return is correct and supported by valid documentation. Some audits are routine checks, while others are triggered by discrepancies — for example, mismatched employer data, unusually high deductions, or inconsistencies between bank and declared income.
If you’re selected for verification or audit
If your return is flagged for review, SARS will:
- Send an official notice through your eFiling profile or the SARS MobiApp (never via SMS links or unverified emails).
- Request supporting documents — such as IRP5s, medical aid certificates, proof of donations, or expense receipts.
- Provide a deadline for submission, usually within 21 business days.
You must submit all documents electronically via eFiling, the MobiApp, or as directed in your official notice.
Important precautions
- Always communicate through official SARS channels. Avoid responding to emails or messages that don’t come from verified SARS domains (phishing scams are common).
- Do not ignore SARS correspondence. Failure to respond may delay refunds or result in administrative penalties.
- Keep records for at least five years. SARS can request past documents for review even after a return has been processed.
Consequences of non-compliance
Failure to cooperate or provide required documentation may lead to:
- Delayed refunds
- Additional assessments or tax adjustments
- Penalties and interest on unpaid amounts
- Criminal prosecution in cases of deliberate fraud
Pro tip
Submitting accurate information and keeping detailed records reduces the likelihood of an audit. If you’re unsure about your tax position, consult a registered tax practitioner or SARS branch advisor for clarification before submitting your returns.
SARS for business owners
Businesses in South Africa are legally required to meet various South African Revenue Service (SARS) obligations to remain compliant and avoid penalties.
In addition to registering for Company Income Tax (CIT), Value-Added Tax (VAT), and Pay-As-You-Earn (PAYE), new companies automatically receive an income tax reference number when registered through the Companies and Intellectual Property Commission (CIPC).
VAT registration becomes compulsory once taxable supplies exceed R1 million within any consecutive twelve-month period, though voluntary registration is available from R50 000. Employers must register for PAYE within 21 business days of hiring employees who are liable for tax, which typically includes registration for the Skills Development Levy (SDL) and the Unemployment Insurance Fund (UIF).
Monthly EMP201 declarations and annual EMP501 reconciliations must be submitted accurately and on time. The EMP201 is due by the 7th of each month and covers PAYE, SDL, and UIF deductions. The EMP501 reconciliation—usually due in May and October—matches all payments made during the tax year with employee tax certificates (IRP5s). Using SARS eFiling or the SARS MobiApp allows businesses to automate submissions, track payments, and receive instant confirmation of filings.
Moreover, SARS also requires businesses to keep detailed and accurate financial records for a minimum of five years, including invoices, receipts, bank statements, payroll records, and proof of VAT input and output tax. Cloud-based accounting platforms such as Sage, Xero, or QuickBooks Online help maintain these records digitally and integrate directly with SARS eFiling, making it easier to manage audits or respond to compliance queries.
To further simplify compliance, SARS encourages all businesses to transition to digital systems. Through eFiling, owners can register new tax types, file returns, upload supporting documents, and make payments securely—reducing administrative costs and the risk of manual errors.
SARS also provides free workshops and online tutorials to help small business owners understand their obligations, accessible under the SARS Small Business Taxpayer section on its website.
For those starting out, SARS offers the Turnover Tax System for micro businesses with annual turnover below R1 million, allowing simplified tax calculations and reduced paperwork. Small Business Corporations (SBCs) can also benefit from lower tax rates if they meet the qualifying criteria, helping entrepreneurs retain more working capital for growth.
South African Revenue Service: Tips for business owners:
Explore SARS’s Small Business Incentive Programmes and Turnover Tax options to reduce your tax burden where eligible.usinesses to move towards digital submissions, simplifying compliance and reducing administrative burdens.
- Use calendar reminders for key SARS deadlines such as the 7th of each month (EMP201) and bi-annual EMP501 reconciliations.
- Reconcile payroll and accounting data monthly to prevent errors during year-end submissions.
- Ensure your accountant or bookkeeper is registered with a professional body such as SAIPA, SAICA, or CIMA for verified compliance support.
- Register for and regularly check SARS eFiling notifications to avoid missing correspondence.
- Keep digital backups of all financial records in secure cloud storage for easy retrieval during audits.
Latest SARS updates for 2025
- Digital upgrades: Faster processing and improved refund verification.
- Tax threshold adjustments: Updated brackets and travel allowance rates.
- Crackdown on non-compliance: Enhanced audit focus on freelancers and SMEs.
- Trade facilitation reforms: Modernised customs systems for importers/exporters.
Stay informed via the SARS newsroom.
The South African Revenue Service continues to modernise and improve accessibility for taxpayers.
For individuals, staying compliant means fewer penalties and faster refunds. For businesses, effective tax management is key to sustainability and credibility.
By embracing tools like eFiling and maintaining accurate records, every taxpayer contributes to a more transparent, efficient, and accountable South Africa.
We hope this guide assist you.
Disclaimer:
This article is intended for general informational purposes only and should not be interpreted as professional tax, legal, or financial advice. While every effort has been made to ensure accuracy, readers are encouraged to verify details directly with the South African Revenue Service (SARS) or a registered tax practitioner before making any financial or compliance decisions. Neither the author nor Newcastillian News accepts liability for any loss or action arising from reliance on the information provided.
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FAQs: South African Revenue Service (SARS)
SARS stands for the South African Revenue Service, the government agency responsible for collecting taxes, enforcing compliance, and administering customs and excise duties in South Africa.
Visit www.sarsefiling.co.za, click Register, and follow the prompts to enter your ID or company details. You’ll receive a verification code via email or SMS, after which you can log in and start submitting tax returns.
Tax season typically runs from July to October each year for individual taxpayers using eFiling or the SARS MobiApp. Provisional taxpayers and companies have different deadlines based on their financial year-end.
You’ll need your IRP5/IT3(a) certificate from your employer, medical aid and retirement summaries, bank interest statements, and proof of deductible expenses such as donations or travel logs.
You can contact SARS by calling 0800 00 7277, emailing [email protected], or visiting www.sars.gov.za. For branch visits, book an appointment through the SARS eBooking system.
If selected for verification or audit, respond only through official SARS channels such as eFiling or the MobiApp. Upload all requested documents within the deadline and avoid sending information via email or unverified links.
Most refunds are processed within a few business days after assessment approval. Delays can occur if your banking details are incorrect, if you have outstanding tax debts, or if your return is under verification.
No. Small businesses may qualify for the Small Business Corporation (SBC) tax structure or the Turnover Tax System if their annual turnover is below R1 million, offering simplified reporting and lower tax rates.
Missing a filing or payment deadline may result in penalties, interest, or the temporary suspension of your eFiling profile. Always file on time or request an extension through SARS before the due date.
SARS requires that all individuals and businesses keep financial records for at least five years after the relevant tax period, as these may be needed for future audits or verifications.
