RVN Chartered Accountants Incorporated

2023 Filing Season Important Changes

In accordance with the strategic objectives of the South African Revenue Service (SARS) to facilitate the fulfilment of taxpayers’ legal responsibilities in a convenient and straightforward manner, individuals (both provisional and non-provisional taxpayers) as well as trusts will be able to commence with filing their income tax returns on Friday, 7 July 2023, from 20:00.


  1. From Friday, 30 June 2023, SARS will communicate directly with selected taxpayers via SMS, to notify them of their auto-assessments.
  2. Taxpayers have the option to access the auto-assessment via any of SARS’s channels, such as the SARS MobiApp or SARS eFiling, in order to review and verify the completeness and accuracy of the information that resulted in the auto-assessment.
  3. Taxpayers who have been selected for auto-assessment may choose to accept the assessment outcome without effecting any amendments; alternatively, if there are justified grounds, taxpayers can edit their declaration and resubmit, along with the necessary supporting documents.
    • Taxpayers who accept the assessment outcome without amendments and are eligible for a refund will receive the refund directly into their bank account within 72 hours after the notification.
    • Taxpayers who submit an amended declaration will be assessed based on their resubmission. A revised assessment may be issued as described below. If there is any amount owing to SARS, it must be paid to SARS’ Bank Account, by way of eFiling, or through the MobiApp, by the specified date.
  4. If a taxpayer is satisfied with the auto-assessment, no further action is required, and the process concludes at this point.
  5. SARS kindly requests taxpayers who have been selected for an auto-assessment to exercise patience and refrain from visiting any of their branches or contact the helpline.

For Non-provisional taxpayers:

Non-provisional taxpayers who did not receive an auto-assessment and are required to file a return can do so from the 7th of July 2023, from 20:00, until the 23rd of October 2023. This year, SARS will allow taxpayers who seek to dispute  the auto-assessment outcome, to file an amended return until the normal filing season deadline of 23 October 2023. The 40 days provided in the previous tax year is no longer applicable.

For Provisional taxpayers and Trust submissions:

Provisional taxpayers, as well Trust submissions, can begin filing their returns from the 7th of July 2023, after 20:00, until the 23rd of January 2024.


Previously on the submissions of ITR12T, SARS only required beneficiaries’ personal details when there was a distribution /loan made to and from beneficiaries. SARS now requires all beneficiaries’ personal details irrespective of distribution /loan made to and from beneficiaries.

Corporate Income Tax (CIT) – Form and system changes

On 23 June 2023, changes have been introduced to the ITR14 form and system. The points below are the key modifications affecting the Income Tax Return for Companies (ITR14), Notice of Assessment for Companies (ITA34C), core systems, and source codes:

  • The core systems have been updated to accommodate the calculations of assessed losses as per section 20.
  • The ITR14 has been updated to identify deductions under paragraph 13(1)(a) and 13(1)(b) for the purpose of extending the prescription period on disputes.
  • The container for Solidarity Fund Donations (excluding any other donations) has been removed from the ITR14, in order to align with the new requirements of section 18A.
  • When claiming donations, the Public Benefit Organisations (PBO) number(s) declared on the return will be validated against SARS’s PBO register for validity.
  • A Share Register has been added to the ITR14 return, to enable the capturing of share classes and details of shareholders, per class of share.
  • The container for “Taxable Distribution(s) from all Trusts(s)” has been enhanced to allow taxpayers to declare the details of each distribution received from a Trust.
  • Source code descriptions have been updated where applicable.

While every reasonable effort is taken to ensure the accuracy and soundness of the contents of this publication, neither writers of articles nor the publisher will bear any responsibility for the consequences of any actions based on information or recommendations contained herein.  Our material is for informational purposes and should not be construed as financial advice.

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