SARS gazettes 2025 tax filing season requirements
On 23 May 2025, SARS published a public notice in terms of section 25 of the Tax Administration Act, No. 28 of 2011 (the TAA), read with section 66(1) of the Income Tax Act, No. 58 of 1962 (the ITA). The notice specifies the persons required to submit income tax returns for the 2025 year of assessment.
The public notice outlines the prescribed submission requirements applicable to each category of taxpayer, including companies, natural persons, trusts, and other juristic entities such as institutions, boards, or bodies.