Financial Fitness - Revolutionising Tax Season

By Jessie Taylor

As South Africa enters the 2025 tax season, the South African Revenue Service (SARS) is ushering in a new era of digital transformation. With the recent launch of Express Access e-Filing, SARS aims to accelerate taxpayer compliance, improve accuracy, and reduce the administrative burden on both citizens and the state.

Against the backdrop of an increasingly complex economy and tightening public finances, this year’s tax season is set to be one of the most efficient in recent memory. At the heart of this transformation is a cutting-edge tool designed to make tax submissions faster, more accessible, and more secure.

A New Frontier In Digital Taxation

On 1 July 2025, SARS unveiled Express Access e-Filing, a simplified digital interface that enables eligible taxpayers to view and accept their auto-assessments without the traditional e-filing login hurdles. This feature is embedded in both the SARS e-filing website and the MobiApp, streamlining the submission process for over 4.5 million individuals expected to be auto-assessed this year.

Express Access allows taxpayers to:

• View auto-assessments before logging in.

• Accept, decline or amend assessments instantly.

• Get refund or payment details in real time.

• Use mobile-first tools, including biometric logins and push notifications.

By reducing friction and enhancing accessibility, SARS hopes to encourage greater compliance and trust in the tax system.

While Express Access is a game-changer for millions, the traditional framework for filing still applies, and the following dates are critical:

• 7 July – 20 July 2025: Auto-assessment window for qualifying individual taxpayers. Taxpayers will be notified via SMS or email and are encouraged to respond using Express Access or the SARS MobiApp.

• 21 July – 20 October 2025: Filing period for non-provisional individual taxpayers who must submit a return manually via eFiling.

• 21 July 2025 – 19 January 2026: Filing window for provisional taxpayers and trusts, which includes freelancers, business owners, landlords, and high-net-worth individuals.

These staggered deadlines are designed to improve system efficiency and ensure SARS can process returns and issue refunds without delay.

How Auto-assessments Work

Now in its third year, SARS’ auto-assessment model uses third-party data to pre-populate tax returns. Data is collected from employers, medical aids, banks, and retirement funds. If SARS determines that all the information it has is sufficient, it issues an auto-assessment.

In previous years, taxpayers had to log in to their e-filing accounts to view and accept these assessments. However, With Express Access, this process is even faster, as a taxpayer receives a notification and can view their auto-assessment without a login. If the taxpayer agrees with the assessment, they simply click

“Accept” and refunds are typically processed within 72 hours, assuming no verification is triggered. Taxpayers with discrepancies, or those wishing to claim additional deductions (e.g. for travel, donations, or medical expenses), can edit and resubmit their return through the traditional channels.

However, if you received an auto-assessment or believe SARS’ pre-filled return is incomplete, it is your responsibility to review and correct it. The Express Access tool simplifies that process and encourages early engagement.

In addition to Express Access, the following policy and system updates are now in effect:

• Wider auto-assessment Scope: Some provisional taxpayers, previously excluded, are now being auto-assessed, especially those with simple, single-source incomes.

• Enhanced data requirements: Employers and financial institutions must submit more detailed third-party data, including new IRP5 deductions and fringe benefits codes.

• Digital-only trust filing: From 19 September, trusts must file their returns exclusively via eFiling.

• Foreign tax credit reform: New rules allow for a longer carry-forward period on foreign tax credits.

These changes are part of a broader reform strategy focused on fairness, simplification, and digitisation. SARS’ investment in technologies like Express Access e-Filing is not just about convenience - it reflects a broader evolution in public finance. By lowering barriers to compliance, improving user experience, and integrating with mobile infrastructure, SARS is creating a tax environment that is both accessible and enforceable.

The 2025 tax season will be remembered as the year SARS turned a bureaucratic obligation into a user-centric digital journey. With Express Access, millions of South Africans can now fulfil their tax obligations in minutes, not hours. As public confidence grows and digital literacy expands, SARS’ transformation sets a benchmark for how government can deliver services with efficiency, integrity, and innovation.

Source: EWN | Moonstone | SARS | Zawya | ThriveCFO