The 2025 tax season is here, and SARS auto assessments are already being issued. If you’re a taxpayer who received an auto-assessment between 7 July and 20 July 2025, it may feel convenient to simply click “accept.” But accepting a SARS auto assessment without checking it carefully can cost you.
Here’s everything you need to know about auto assessments from SARS, including what’s included, what’s missing, and when you should file a proper tax return manually instead.
What Is a SARS Auto-Assessment and Why Does the South African Revenue Service Use It?
SARS introduced the auto-assessment system to speed up the filing process for non-provisional taxpayers.
If you receive an auto assessment in July 2025, it means SARS used data from third parties like banks, medical schemes, retirement funds, and employers to calculate your tax position.
You’ll be notified of the outcome by SMS or email and can check your status using the SARS online query system.
The auto-assessment is meant to be automatic. But it won’t always reflect everything that’s relevant to your unique tax situation.
How Accurate Is Your Auto Assessment from SARS?
Your auto-assessment may seem legitimate at first glance. But SARS relies on external data providers, so some of your financial info might be outdated, incomplete, or just wrong.
Here’s what SARS often misses:
- Donations to PBOs not recorded in IRP5s
- Home office deductions not submitted by your employer
- Rental income not declared by financial institutions
- Wear and tear deductions on work equipment (e.g., laptops, phones)
- Freelance work or side hustle income
- Unreimbursed medical expenses
Even if the calculation results in a refund, you’re still liable to declare all relevant income and deductions. Accepting an inaccurate tax assessment may lead to underreporting, which could trigger penalties.
When Should You File a Manual Tax Return Instead of Accepting the Auto-Assessment?
Here are common cases where you should not accept the automatic assessment and should instead file your tax return manually using eFiling or the SARS MobiApp:
- You donated to a PBO and want to claim a deduction
- You qualify for a home office deduction
- You receive a travel allowance or use a company vehicle
- You use your own tech for work and qualify for wear and tear under Section 11(e)
- You earned rental, freelance, or other additional income.
- You paid out-of-pocket for medical expenses not claimed through your medical scheme
If any of the above apply to you, log in to SARS eFiling, select “Edit Return”, and submit updated details with proof.
This applies to both provisional and non-provisional taxpayers.
Your bank account details and personal details must also be correct. Otherwise, you risk delayed refunds.
What Happens If You Accept an Auto-Assessed Return That’s Incomplete?
Accepting a return without proper review can backfire. If you’ve been auto assessed but key details are missing, SARS may issue penalties after review.
Once you accept, the ITA34 becomes binding. It confirms the taxable income, any amount payable, and your refund – but it assumes everything is correct.
SARS’ systems will still expect full confirmation of your personal income tax disclosures. If discrepancies arise, you may face interest charges or audits.
Always read the notice before you login to eFiling. It shows if anything still needs your attention.
What If You’re Getting a Refund Anyway?
Don’t assume that a refund means your return is complete. You are legally responsible for accuracy, whether or not you get money back.
Refunds are only issued if your bank details are valid and SARS accepts the return after checking.
Even if SARS auto-assessed you between 7 and 20 July 2025, it’s your job to check everything aligns with your true tax year records from 2024.
Use eFiling or SARS MobiApp to review, edit, or dispute your assessment.
Key Dates: What You Should Know for the 2025 Tax Year
- SARS will issue auto-assessments from 7 July to 20 July
- You must accept or amend by 20 October 2025
- SARS refunds may take up to 72 hours after confirmation
- Manual filing opens after 21 July, especially for those who were not auto-assessed
For provisional taxpayers, your final submission is due in January 2026.
If you’re unsure about your filing status or obligations, speak to a qualified tax professional.
Final Thoughts: Review Before You Accept
Auto-assessments save time, but shortcuts create risk. Whether you were auto assessed or plan to login to eFiling to make changes, treat your return with care.
Make sure SARS has the right numbers for your income, retirement fund contributions, and any employment-related expenses.
If your return was based on info from fund administrators, compare it to your certificates before you hit “Submit.”
Your tax outcome in 2025 depends on what you do between July to 20 July 2025 and how you manage your documents through 21 July and beyond.