Sars streamlines tax filing process for South Africans working abroad

The changes will particularly benefit those working abroad. Picture: Ziphozonke Lushaba / Independent Newspapers

The changes will particularly benefit those working abroad. Picture: Ziphozonke Lushaba / Independent Newspapers

Published Jun 20, 2024

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The South African Revenue Service (Sars) has made some welcome changes to the tax filing process for 2024, and these will particularly benefit those working abroad.

The revenue service says that these enhancements, which target sections 10(1)(o)(i) and 10(1)(o)(ii) aim to make tax compliance more manageable for expatriates.

“In response to extensive feedback, Sars has revamped the ITR12 form, which had previously been a source of frustration for many expatriates,” says Roxanna Naidoo, Tax Attorney at Tax Consulting SA.

“The old form required navigating through a maze of complex questions to correctly identify and claim the appropriate income, exemption, and foreign tax credit containers. The updated ITR12 form is intended to simplify this process, making it considerably easier for South Africans working abroad to complete their tax returns.

“This redesign aims to streamline the steps necessary to claim the Foreign Employment Income Exemption, thereby reducing the administrative load on expatriates.”

The simplified questionnaire for sections 10(1)(o)(i) and 10(1)(o)(ii) aim to make it easier for expats to identify and claim the appropriate exemptions. This in turn should improve the accuracy of tax returns and minimise the need for corrective action.

“As we look forward to the 2024 filing season, there is eager anticipation to see if these changes will make a tangible difference for expatriates,” Naidoo added.

To that end, Sars also offers step-by-step instructions as well as FAQs and online tutorials on its website.

2024 tax season - crucial dates

The 2024 tax season kicks off with the auto-assessment notices, which are scheduled to be dispatched between July 1 and July 14.

Thereafter, the deadline for non-provisional individual taxpayers falls between July 15 and October 21, 2024, while the timeline for provisional taxpayers falls between July 15, 2024, and January 20, 2025. The tax deadline for trusts falls between September 16 and January 20.

Those who are aggrieved by a Sars assessment can file an objection within 80 business days of the assessment date.

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