In comparison to the 2023 tax year, more provisional taxpayers have filed their annual income tax returns for the 2024 tax year, according to Edward Kieswetter, the commissioner of the SA Revenue Service (SARS).
According to Kieswetter, preliminary data indicate that 543 252 provisional taxpayers have submitted their annual income tax returns for the 2024 tax year since the 2024–2025 filing season began.
This is an increase of 4.76% from the 2023 tax year’s 517 356. Additionally, he said, taxpayers submitted unfiled returns from previous tax years.
According to Kieswetter, a total of 162,690 provisional taxpayers submitted returns for prior years.
This is less than the 2023 tax year’s 242 911 total. The final number of provisional taxpayers who filed their returns is 705 942.
“The South African Revenue Service thanks provisional taxpayers and trusts for filing their annual income tax returns for the 2024 tax year. The filing season for provisional taxpayers and trusts closed on the 20th of January 2025,” said Kieswetter.
When it comes to trusts, Kieswetter stated that SARS received returns from 84 134 taxpayers for the 2024 tax year, up from 68 890 for the year prior.
Additionally, there were 164 266 trusts overall, including 80,132 trust returns from prior years.
Auto-assessment
There were 6,797,055 non-provisional taxpayers who filed their income tax returns and those who were automatically assessed, according to Kieswetter.
“4 765 753 were auto-assessed for the 2024 tax year, which is 24.94% up from 3 577 239 from the previous year,” he said.
“As reported before, these taxpayers did not have to do anything, and SARS used vast data sources to auto-assess them and provide an outcome for them.
“There is a general increase in the number of provisional taxpayers and trusts filing returns. This is encouraging; however, there is still a long way to go to ensure acceptable levels of compliance in these categories of taxpayers.
“There is a noticeable increase in the filing of returns by non-provisional taxpayers.”
Kieswetter continued: “This comprises the use of automatic assessment for non-provisional taxpayers as well as those who independently file their returns.
“This reflects a general increase in compliance in this category, but undoubtedly, there is still a long way to go before declaring that every taxpayer who is supposed to file their return is dutifully fulfilling their legal obligation.
“Increasingly, SARS will focus on encouraging voluntary compliance in these categories of taxpayers.”
Too early to declare victory
He conveyed his appreciation to every taxpayer who has taken action to fulfil their legal responsibilities.
“While SARS is pleased with the general increase in compliance, it is too early to declare victory,” he said.
“In this regard, SARS will continue to employ the latest technology, artificial intelligence, and data science to foster voluntary compliance by ensuring that transacting with the organisation is an effortless and seamless experience that will lessen compliance burden.
“SARS is doing the utmost to pursue its vision of being a smart, modern SARS with unquestionable integrity that can be trusted and admired by all.”
