SARS efiling
We all know the expression about death and taxes being the only sureties in life.
However, even though we dutifully pay the taxes every year, we seldom ask why?
The reason is that the government has certain expenses that need to be paid. It usually has to do with the services and amenities that we all use. The Parks in the cities and the street lights and the roads belong to all residents. They have to be maintained. Maintenance costs money.
To keep public places and services running smoothly, you need people.
They have to be paid. Your income tax pays them. It also pays government employees such as the police, firefighters, and paramedics.
Of course, the authorities must keep meticulous records of the money they had received and who paid what. Income tax returns are generally filed annually when required by SARS; tax payments and return submissions are separate obligations. It is necessary to keep up to date on what individual taxpayers earn. To make this process more accessible and easier to understand, the South African Revenue Service developed a system called eFiling. This online system eliminates the necessity to go to a SARS branch if you have questions or request a tax clearance certificate. In short, SARS eFiling is an online process for submitting returns and declarations related to income tax.
This service is free and enables all taxpayers, practitioners, and businesses to submit returns and declarations, make payments and interact with SARS online on a secure platform after registering.
The eFiling service in South Africa compares well with similar systems worldwide, such as those used in the U.S, Ireland, France, and other countries.
SARS is very serious about maintaining privacy and security.
SARS uses security controls to protect information shared through eFiling. Protect your login credentials and use only official SARS channels.
The connection between eFiling and your browser is encrypted, but no online service is immune to fraud. Never disclose your password or one-time PIN to someone who contacts you.
To register for eFiling
When you register, you will need:
- Your tax registration number/s
- ID number
- The personal details of the taxpayer.
Visit the eFiling website of SARS. You will find it here: https://www.sarsefiling.co.za/
and click on Register
Or
you can get the MobiApp at the SARS website. It also has a register-option.
Or
You can book a SARS branch appointment if you need assistance that cannot be resolved through its digital channels.
Once registered:
You can either simply fill in the application form yourself, or you can take the role of a registered representative or employee paying on behalf of a company.
You also have the option to act as an agent working on behalf of another taxpayer.
Acting as an agent for a taxpayer:
You can do that if you are:
- A registered tax practitioner.
- Or an employee with permission from a registered tax practitioner.
- Or a foreigner performing this action on behalf of an individual or company.
On registration, SARS will verify your information. They will communicate the necessary information to you on your eFiling registration form or by email.
If you have registered successfully, you will be sent a one-time pin or OTP. You can then complete the registration after verifying the OTP. On the other hand, if the registration was not successful, you may visit your nearest branch to get the necessary assistance.
To register as a taxpayer
SARS can register an eligible first-time individual taxpayer for income tax through its digital channels. An existing taxpayer keeps their tax reference number when registering for eFiling.
South African citizens generally use their identity document; foreign nationals may need a valid passport and the additional documents SARS requests.
Then you have to visit
https://www.sarsefiling.co.za/Register.aspx
- Follow the instructions on the page
- Request a notice of registration to confirm your existing income tax reference number; requesting the notice does not itself register a new taxpayer.
What is a tax return?
A tax return is the completed documents returned to a tax authority such as the South African Revenue Service.
This document lists information about income and expenses. A tax return provides taxpayers the opportunity to work out their tax liability or request refunds for overpayment if applicable. It reports income, expenses, and other relevant tax information.
Keep the supporting documents used to complete your return and submit them when SARS requests them, rather than attaching them automatically. These may include:
- An IRP5/IT3(a) tax certificate from your employer.
- Medical certificates.
- Annuity certificates.
- Banking details.
- A travel logbook (provided you receive a travel allowance).
- Tax certificates for investment income (IT3).
- Disability information (ITR-DD), where applicable.
Also Read: How to View and Pay AARTO Traffic Fines Easily Online
Not every taxpayer needs to submit a return. Check SARS’s current filing criteria and any notice issued to you:
Salary below R500 000 does not automatically exempt you: the single-employer, PAYE and other conditions must also be met, and other income or deductions can require a return.
An accurate SARS auto-assessment may mean no ITR12 is required; review it carefully and submit a corrected return if its information is incomplete or wrong.
Business, freelance and rental income can create filing obligations; citizenship alone does not determine whether a return is required.
Allowances, deductions, foreign income and assets can affect your filing obligations; consult the current SARS criteria for your circumstances.
For Filing Season 2026, non-provisional individual returns are due on 23 October 2026; provisional taxpayers have until 22 January 2027.
- Check whether capital gains or losses require a return under the applicable annual SARS notice.
- Check the rules for foreign income, assets and interests in foreign companies.
- Or have received a request from SARS to submit a return.