As we move into the final stretch of the year, SARS has been busy tightening up on compliance especially around late submissions and accurate data reporting. Here are the key updates to know this month if you are managing your tax clearance, emigration, or annual return.

Tax Season Reminders

  • Non-provisional taxpayers: The 2025 filing season officially opened on 7 July for auto-assessment taxpayers, with the main window for individual taxpayers running from 21 July to 20 October 2025.
  • Provisional taxpayers and trusts have until 19 January 2026 to submit their returns for the 2025 year of assessment.  If you have offshore income, capital gains, or foreign investments, use this time to ensure everything is correctly declared.

New at SARS

  • SARS has confirmed the administrative non-compliance penalties for late or missing returns range from R250 up to R16 000 per month, and these penalties recur monthly (up to a maximum of 35 months) until your return is submitted.
  • For the first time in the 2025 season, SARS is prompting non-residents (and those ceasing South African tax residency) to use updated e-filing segments for their specific status – a sign that residency/emigration scenarios are increasingly in focus.

Why this matters for you

  • If you have ceased South African tax residency, or earn income from abroad, now is the time to ensure your status is properly reflected in SARS records.
  • If a return is outstanding, the ongoing monthly penalty (R250–R16 000) can add up very quickly. Submitting the return stops the penalty clock.
  • Even if no tax is owing, not filing can block applications for a tax clearance certificate or delay emigration-related processing.
  • Cross-border flows (foreign interest, merchanting transactions, offshore receipts) are also on the radar: having clean tax-residency records and full disclosure is more important than ever.

Note: If you’re waiting on a tax clearance certificate or preparing for tax emigration, make sure all your returns are up to date SARS won’t issue clearances if anything is outstanding.

Economic Watch

National Treasury recently flagged that SARS is falling short of its revenue collection targets, which may lead to tougher enforcement and possible tax policy changes in 2026. This means we can expect stricter checks and fewer leniencies on errors or late filings going forward.

What to Do This Month

  • If you have not filed yet, submit your 2025 return as soon as possible.
  • For emigrating clients, confirm your tax residency status and ensure your final return reflects your departure correctly.
  • Apply for a tax clearance certificate early. Processing times can increase during peak periods.
  • If you manage a business or trust, double-check payroll and third-party data to avoid year-end issues.

We’re Here to Help

Whether you are wrapping up your tax return, applying for clearance, or finalising your emigration paperwork, our team can help ensure everything is submitted correctly and on time with no surprises from SARS.