Guide to Submit Individual Income Tax Return via eFiling – Layman Version

Important Clarification Regarding Sources:

• • The provided guide primarily focuses on the procedural aspects of using the SARS eFiling system, such as:
    • Describing the eFiling system and its benefits.
    • How to register as an eFiling user and manage your profile.
    • How to submit an Income Tax Return (ITR12) via eFiling, including auto-assessments, editing returns, and requesting corrections or extensions.
    • Information on managing bank details for refunds or payments.
    • How to submit supporting documents and view correspondence.
    • Functions related to making payments to SARS.
    • The provided sources do not contain the specific authoritative legal position or detailed tax law regarding South Africans working abroad or specific tax residency rules for South Africans living in South Africa. While the guide refers to the Income Tax Act No. 58 of 1962 and the Tax Administration Act No 28 of 2011 as foundational legislation for the assessment process, it does not provide the content of these laws or an interpretation of them concerning foreign income or residency. It also points to other external guides on the SARS website for more comprehensive legal details (e.g., “Comprehensive guide to the ITR12”).
    • Therefore, based solely on the provided sources, I cannot redraft the “authoritative legal position for South Africans working abroad or for specific South Africans living in South Africa” because this information is not present in the given material. The document explicitly states that it is “intended as guidance only and is not considered to be a legal reference, nor is it a binding ruling”. It advises readers in doubt to “refer to the relevant legislation or seek a formal opinion from a suitably qualified individual”.

What I Can Do Based on the Provided Sources:

• • • If you would like me to rephrase the information about how to use the eFiling system for individual income tax returns in simpler, more bot-friendly language, I can certainly do that. This would involve explaining processes like:

What is SARS eFiling?

• • • SARS eFiling is a free online service that helps individuals, tax practitioners, and businesses submit tax returns and declarations, make payments, and interact with SARS securely [4a]. It’s available 24/7 once you’re registered [4a].
    • SARS is actively redesigning eFiling to improve user experience, navigation, security, and promote digital migration, making it easier to use and potentially reducing fraud risks [5a, 6e].

Key Benefits of Using eFiling:

• • • You get more time to submit your tax return, as you can save your progress and come back to it later [7a, 7ai].
    • You have a full history of all your past submissions, payments, and electronic messages from SARS, easily accessible [7b, 7bi].
    • You can receive SMS and email reminders about upcoming submission deadlines [8c, 8ci].
    • The process is designed to be simpler, with features like pre-populated fields and warning messages for errors, leading to fewer mistakes and quicker processing [8d, 8di].
    • You can easily revise a previously submitted tax return if you made an error, ensuring an accurate assessment [9e, 9ei, 88a].

How to Get Started (Registering for eFiling):

• • • Before you can use eFiling, you must register [9a].
    • Go to the SARS website: www.sars.gov.za [10b, 12b].
    • Click the “Register” button if you’re new, or “Login” if you’re already registered [10c, 10d].
    • Complete your personal details, contact information (cell number and email), choose a username and password, then click “Submit” [10e, 11f].
    • After successful registration, you can log in [11g].
    • For more help with registration or profile management, refer to the “How to register for eFiling and manage your user profile” guide on the SARS website [11h].

Logging In and Your eFiling Dashboard:

• • • Once registered, keep your username and password secure [12a].
    • After your first successful login, you’ll need to read and accept the Terms and Conditions [13g].
    • You’ll also need to confirm or update your security contact details (cell number or email) [14h, 14i]. SARS will send a One Time Pin (OTP) to your chosen method for verification [14j].
    • The eFiling Dashboard (your homepage) provides quick access to services like the Two-pot calculator, Lump Sum Calculator, online booking for SARS appointments, your Statement of Account, Compliance Status, and Notice of Registration [15k, 15l, 16m].

Submitting Your Income Tax Return (ITR12):

• • • Ensure the information on your return is correct; some fields are pre-filled, but you must verify them [21a].
    • You might receive an Auto Assessment from SARS based on data they already have [22a]. If you agree, you don’t need to do anything [22a]. If you disagree, you can file your own return within a set period [22a].
    • To view your auto assessment, you can click the link on your eFiling Dashboard or view the message that appears [23d, 23e].
    • You can edit your return if you need to declare more income or make changes to an auto-assessment [25a, 26b].
    • You can request an extension to submit your return or supporting documents, typically for up to 3 years from the assessment date [27a, 28c].
    • You can also request a correction to a previously submitted return to update information [32a]. However, corrections are not allowed if SARS is actively verifying or auditing your return, or if an audit is finalized [88b, 89c].
    • You will be allowed to submit a new return for the same year of assessment if a previously filed return was “Total Discharged” (cancelled) by SARS due to certain errors [33a, 34b, 35e].
    • Saving and Submitting: You can save your return at any time before final submission [73a]. Once you’ve filled everything, click “Submit return to SARS” and confirm [78j, 78k]. You’ll get a confirmation message [78l].

Important Points for Completing Your Return:

• • • Retain supporting documents for five years, as SARS may request them later [22b].
    • Check pre-populated information like IRP5 certificates, medical aid, and investment income; refresh data if needed [21a, 51l, 52m].
    • Bank details are crucial for refunds. If you change them, SARS will verify them, and you may need to provide supporting documents [43a, 45i]. An OTP is required for bank detail changes [44g, 63f]. If your banking details are incorrect, your return won’t be filed, but saved with “invalid bank details” status [66p].
    • If you declare no South African bank account, and it’s later found to be incorrect, SARS may impose administrative penalties [66m].
    • If a tax practitioner prepares your return but isn’t registered/accredited, you (the taxpayer) must submit it yourself via your eFiling profile or at a SARS office [73b, 74c]. Unregistered practitioners can only “Save” or “Save Return For Filing” [75i, 75ii].

Recommendations for Your Goal:

• • • To achieve your goal of providing authoritative legal information for South Africans working abroad or specific tax residency rules, you would need to source and integrate information directly from:
    • The Income Tax Act (Act No. 58 of 1962): This is the primary legislation governing income tax in South Africa.
    • The Tax Administration Act (Act No. 28 of 2011): This act deals with the administration of tax laws.
    • SARS Interpretation Notes, Guides, and Public Rulings: SARS issues these documents to explain its interpretation of tax laws and specific scenarios (like tax residency or foreign employment income exemptions). The provided guide already refers to some of these, such as the “Comprehensive guide to the ITR12”.
    • Tax Treaties/Double Taxation Agreements (DTAs): For South Africans working abroad, these agreements between South Africa and other countries are crucial for determining tax obligations and avoiding double taxation.
    • Once you have gathered these authoritative sources, I could then assist in redrafting that legal information into a layperson-friendly and bot-optimized format.