This is a form that reports your total income and allowable expenses in respect of a tax period and must be submitted to SARS. 

The submission of the return is on an annual basis in respect of the relevant tax period. 

The general supporting documentation include:

• Copies of your IRP5/IT3(a) certificate(s)
• Copies of your third-party data – IT3(b), IT3(c), IT3(e), IT3(s) tax certificates
• Medical aid tax contributions in respect of your total contributions made for the tax year
• Proof of qualifying medical expenses paid by you and not recovered from a medical scheme
• All your supporting documents such as invoices/statements with regards to business, rental, or other investment income and expenditure 
• Section 18A donation certificate(s)
• Travel logbook for the relevant tax period
• Any other documents used in the preparation of your income tax return

A tax return can be submitted to SARS via the following channels:

• eFiling (www.sarsefiling.co.za)
• SARS MobiApp
• At any SARS branch office

When an assessment is issued immediately and it is not selected for verification, the return is considered as finalised. Note that SARS may review the return at a later stage if it so wishes to. 

If your assessment is issued immediately and the return was selected for verification, you will be required to submit the relevant supporting documentation.  Once the documentation has been submitted the general turnaround time for the processing of the documentation is 21 working days.  Once the turnaround time has lapsed and the verification has not been finalised you will have to follow the relevant steps to have the matter escalated. 

Where the taxpayer has incurred certain tax-deductible expenses, which reduces their total income (income on which they have paid tax) for that tax period, the taxpayer may be eligible for a tax refund.  Note that it is important to retain all the supporting documentation pertaining to your income and expenses should SARS request same. 

When completing your annual income tax return, all your income from various sources is combined to determine your taxable income for the relevant tax period.  It may be that, once all your income is combined, you are placed in a higher tax bracket than what was originally used to withhold the tax from the specific income.   

In this instance you may be liable for the shortfall of the total tax calculated on the total income for the tax period less the tax already paid. 

Once you have submitted your income tax return, SARS may select your return for review.  This process is called a verification.  You will be required to submit all the relevant supporting documents that you have used to complete and submit your income tax return.  If you have submitted your income tax return via eFiliing, a link will be made available for you to upload and submit the documents.

SARS collects certain data, relating to your income and expenditure, from 3^rd parties and pre-populates this information on your income tax return.  Examples of the information collected includes remuneration from your employer, medical contributions, and investment data (interest and dividends).  

It is important to note that not all information is pre-populated, you will have to review the information before proceeding to accept the auto assessment.  Note that if you accept the auto-assessment and the information is not complete, the specific return will never prescribe, and SARS may revise the assessment at any time.  You may also be liable for understatement penalties.

If the final result on your assessment reflects a minus sign, this indicates that SARS owes you a tax refund.  If the refund is not refunded within 7 working days, you should enquire what the reason for the delay is. 

Currently taxpayers can only update their banking details via a SARS appointment.  You will be required to submit certain supporting documentation.

There are various reasons why a tax refund is not paid out.  Some of these reasons include an active verification in process, invalid banking details and a special stopper placed on the account.

You will have to enquire re the reason and address it accordingly.

According to the most recent SARS Service Charter, if your return is not selected for verification, your banking details are valid and your compliance status is compliant, SARS will pay the refund due to you within 72 hours. 

Taxpayers must be honest when completing and submitting their tax returns.  Returns must be submitted by the relevant due dates and payment of taxes must be made by the specified dates.

In certain instances, you can submit a revised income tax return.  There are alternative options available and suggest that you seek advice. 

Taxpayer who is aggrieved by the assessment issued by SARS may object to the assessment.  It is important to note that there are specific procedures that need to be followed and would suggest that you seek advice in this regard.