Filing Your Tax Return on eFiling, Step by Step (Including Auto-Assessment)

1. The Short Answer

Most South African salary earners file their tax return, the ITR12, once a year on SARS eFiling or the SARS MobiApp. Many are auto-assessed: SARS fills in the return from information it already has and sends you the result. If the result is right, you do nothing. If it is missing something, such as medical expenses, a retirement annuity or a travel logbook, you edit and file the return yourself before the deadline.

The whole process takes most people under an hour, and it is the only way to get back tax you overpaid.

2. Do You Need to File?

For the 2026 year of assessment (1 March 2025 to 28 February 2026), SARS's notice says you do not have to file if all of these are true:

• your income was only a salary (remuneration) from one employer for the whole year;
• it was R500,000 or less before tax;
• your employer deducted PAYE correctly; and
• you had no other income that needs to be declared, such as rent, a business, a capital gain or foreign income, and no allowance such as a travel allowance.

You must file if, among other things, you changed jobs or had two employers, earned rental, business or freelance income, received a travel allowance, had foreign income or assets, or SARS asks you to.

3. Filing Season Dates

SARS announces the dates each year, usually in May or June. The 2027 season (for the year ending 28 February 2027) is expected to follow a similar pattern.

4. Documents to Gather

• IRP5 from every employer (see our payslip and IRP5 guide)
• IT3(b) certificates for interest from banks and investment platforms
• Medical aid tax certificate, and receipts for out-of-pocket medical costs
• Retirement annuity certificate (IT3(f))
• Travel logbook if you received a travel allowance
• Rental income and expense records if you let property
• Section 18A receipts for donations to approved charities
• Details of any assets sold, for capital gains tax

Most of these are pre-filled on eFiling because the issuer reports them to SARS. Your job is to check them and add what is missing.

5. If SARS Auto-Assessed You

SARS sends an SMS or email when your auto-assessment is ready. Log in to eFiling or the MobiApp and open the ITA34 notice of assessment.

1. Check the income against your IRP5s and interest certificates. Is every employer there? Is anything there that is not yours?
2. Check the deductions and credits. Auto-assessments include what third parties reported, so a retirement annuity or medical aid usually appears, but out-of-pocket medical costs, a travel logbook and home office expenses do not.
3. If it is correct, you do nothing. A refund is paid to the bank account SARS has on file. If you owe tax, pay by the due date on the ITA34.
4. If it is incomplete, file a return with the missing information (the steps below) before the filing deadline. Your filed return replaces the auto-assessment.

6. Filing the ITR12, Step by Step

1. Log in to eFiling (sarsefiling.co.za). If you are not registered, register with your ID number and income tax reference number. New taxpayers can register for income tax on eFiling.
2. Go to Returns → Returns Issued → Personal Income Tax (ITR12) and select the tax year.
3. Complete the questionnaire ("Return Wizard"). Answer yes or no to questions about medical aid, rental income, capital gains and so on. Your answers decide which sections of the return appear.
4. Check every pre-filled section: IRP5s, interest, medical aid, retirement annuity. Correct anything that differs from your certificates.
5. Add what is missing: out-of-pocket medical expenses, travel logbook figures, rental income and expenses, home office expenses, capital gains.
6. Check your bank details are current, because refunds only go to a verified account.
7. Click Calculate to see an estimate, then File. You receive an ITA34 assessment, usually within minutes.

Keep all your supporting documents for five years, even though you do not upload them unless SARS asks.

7. After You Submit

• No verification: the ITA34 is final for now. Refunds are paid to your bank account, often within days.
• Verification: SARS may ask you to upload supporting documents, for example medical receipts, a logbook or a home office floor plan. Upload them on eFiling by the date in the letter. Your refund is held until SARS finishes.
• Audit: a deeper review, usually of specific items. SARS tells you what it is reviewing and the outcome.
• Mistake after filing? Use Request for Correction on eFiling to submit a revised return.

If you owe SARS, pay by the due date shown on the ITA34, using your income tax reference number as the payment reference. Interest is charged on late payments.

8. Missed the Deadline or Disagree?

Missed the deadline

File as soon as possible anyway. SARS can impose an administrative penalty of R250 to R16,000 a month, depending on your taxable income, for each month a return is outstanding, for up to 35 months. If you were owed a refund, you still get it once you file, less any penalty.

If SARS has charged a penalty and you had a genuine reason, such as serious illness, submit a Request for Remission on eFiling first. You can only object to a penalty after a remission request is refused.

Disagree with your assessment

1. Object on eFiling (the NOO form) within 80 business days of the assessment date. Say exactly which items you dispute and why, and attach evidence.
2. If SARS disallows the objection in full or in part, you can appeal within 30 business days.
3. Disputes about the amount still have to be paid unless SARS agrees to suspend payment; ask for suspension when you object.

Frequently Asked Questions

Sources

Every figure on this page was checked against these official sources on 1 November 2026:

• SARS: Filing season
• SARS: Clarification on filing threshold and dates
• SARS: Administrative penalties
• SARS: What if I do not agree?
• BusinessTech: Who doesn't have to file a tax return in 2026