New Sars eFiling feature set to simplify tax compliance for 2025

With the 2025 tax filing season fast approaching, the South African Revenue Service (Sars) has introduced a new user-friendly e-Filing feature aimed at making tax compliance simpler and more accessible for the ordinary taxpayer.

By implementing the ‘Express Access’ feature for taxpayers using the e-Filing platform, Sars has put itself in the shoes of taxpayers to enable a more seamless tax submission experience. The dedicated feature is designed to make it easy for the more than 5 million taxpayers who will be auto-assessed, as they can view their auto-assessment, check their tax compliance status, whether they have any outstanding tax debt, and if any previous tax returns are outstanding.

Tax practitioners say that ‘Express Access’ is set to enhance and reduce any complexities that were previously experienced by taxpayers in navigating the Sars’ systems. Now, taxpayers can address their current and retrospective tax compliance matters, as well as update their personal details, which could hamper the auto-assessment and refund processes if not updated accordingly.

Further to the above, taxpayers should be aware that the Tax Administration Act compels them to update their personal details within 21 working days from the time when any personal changes occur. This includes physical address, contact details, and banking details.

By using the ‘Express Access’ tool, it will be easier for those taxpayers who would be selected for auto-assessments to view the respective assessments. They can either elect to accept or reject the assessment, based on whether all income earned during the 2025 tax period has been declared accordingly on the assessment. Sars will start rolling out auto-assessments from July 7, 2025. The year of assessment is for the tax period from March 1, 2024, to February 28, 2025.

Another perk that comes with Sars’ ‘Express Access’ feature is the ability to address previous non-compliance. This can be rather useful to any taxpayer who would not have otherwise known how to navigate their way around the e-Filing platform, since they would have incurred penalties in relation to outstanding tax returns.

Sars has made it clear on several occasions that compliance is key. The tax authority moves from the premise that taxpayers are honest and want to be assisted in meeting their legal obligations. To do so, Sars provides clarity and certainty to taxpayers to meet their obligations and to make it easy and seamless to transact with the organisation. ‘Express Access’ speaks to this undertaking.

This feature should prove to be a major win for both Sars in boosting their collection efforts, as well as for all the taxpayers adhering to their compliance obligations and ensuring they are on Sars’ right side.

Sars said in the previous tax year, nearly 5 million taxpayers benefited from auto-assessment. This is for taxpayers whose tax matters are less complicated and who do not have to file a tax return. By harnessing third-party data from employers, financial institutions, retirement annuity fund administrators, medical aid schemes, and more, Sars reconciled its tax affairs. This enables the taxman to complete the tax declaration on behalf of this segment of taxpayers and issue them with an auto-assessment. In the previous tax year, the uptake of auto-assessments was above 98%, with those who made actual changes representing less than 1% of auto-assessed taxpayers.

Taxpayers who are auto-assessed have up until October 20, 2025, to query, make changes, or add additional income to the auto-assessment.

Key Filing Season Dates for 2025

• 7–20 July 2025: Auto-assessment notifications sent by Sars
• 21 July 2025 – 20 October 2025: Filing period for non-provisional individual taxpayers
• 20 September 2025 – 19 January 2026: Filing period for Trusts
• 21 July 2025 – 19 January 2026: Filing period for Provisional taxpayers

We have seen Sars commissioner Edward Kieswetter’s efforts in ensuring compliance by advancing collection methods that are more acceptable to taxpayers, such as the SMS and calls approach. This has now advanced to the ‘Express Access ' feature added to the Sars e-Filing system.

To ensure an accurate review of your automated assessment, it is advisable to seek professional assistance from a trusted and knowledgeable tax practitioner. Sars is becoming increasingly rigorous with its verification and audit processes and has, in many instances, opted to revisit past assessments to account for any previously undeclared earnings.

* Thebyane is a senior tax consultant at Tax Consulting South Africa.

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