As the South African Revenue Service (SARS) continues to modernise its systems and streamline compliance
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As the South African Revenue Service (SARS) continues to modernise its systems and streamline compliance, the 2025 tax season has introduced an expanded auto-assessment process intended to reduce the burden on taxpayers.
According to the revenue service, "this season marks an important period in which the income tax returns of most taxpayers will be automatically assessed."
"The taxpayers in the auto assessment category do not have to do anything if they are satisfied with the calculation on their tax returns," SARS said.
However, not all South Africans are enjoying the hands-off convenience. Many are discovering that they've been excluded from the auto-assessment pool and are wondering why.
SARS has explained that taxpayers are excluded from the auto-assessment process primarily when their tax profiles are considered too complex to be automatically calculated.
"The main reason would be that once your records show that your tax profile has become more complex to be automatically calculated by SARS," the revenue collector said.
"This means SARS has identified one or more of the following complexities in your tax profile, meaning you have other income sources that need your interaction".
According to the revenue collector, complexity can arise from factors such as rental or business income and expenses, commission income, income earned as an independent contractor, foreign income, trust income, travel allowances, and capital gains tax.
"To name a few reasons why you were not selected and need to submit your personal income tax return can include rental and or business income or expenses, commission income, income as an independent contractor, foreign income, trust income, receiving and allowances such as travel allowance and capital gains tax.
"Other reasons may include invalid postal or physical address, demographic data not matching, outstanding audits or verifications, changes and amendments done to the auto-assessment inthe previous tax year".