How does the Tax Calculation work

Question – ​After receiving the Auto-Assessment SMS from SARS, when I login to eFiling, what do I do?

Answer – Click on the left menu on “Return Issued”, then “Personal Income Tax (ITR12)”, then on the top right, click on “Request Return” for the year 2020. A pop-up message will be displayed informing you of the auto assessment results. Click “Continue” to view the results and summary of the underlying data used for the auto assessment.

​​Question – On my IRP5 my pension contribution shows R375 000, but on the Auto-Assessment, it shows R350 000. Why is there a difference in the amounts?

Answer – Retirement Fund contributions are capped at R350 000, so even if your contribution was more, it will remain R350 000 on the Auto-Assessment.

​Question –If I agree with Auto-assessment, what should I do?

Answer – If you agree with the details of the auto assessment; click the “Accept” button. A confirmation message will be displayed, click on “Confirm” to complete the auto assessment process. If you accept the proposed auto assessment results, SARS will automatically submit a tax return on your behalf, and issue a notice of assessment (ITA34). To access the ITA34, click on the “View Assessment” tab on the eFiling Menu.

​Question – ​If I update my bank details on eFiling, how long does it take to reflect, and how long before the refund is paid if one is due?

Question – ​I didn’t receive an auto-assessment SMS but see my return is available on eFiling or should I wait for 1 September?

Answer – You may file now, no need to wait for 1 September. See our 2020 Filing Season webpage for the deadlines.

​Question –Why are the amounts between the SMS and SIM01 different?

Answer – The amounts on the SMS were based on 3rd party data available at that time when the tax return was pre-populated.  Therefore, taxpayers must check their return and edit it where required. They should verify that all the information that has been pre-populated is correct and add any additional information that may be required. Additional information will be required to be uploaded as supporting documents.

​Question –What does this error message mean? ‘We could not display your  calculation. 4482 – IRP5 L/S AMOUNT MISSING.’

Answer – This issue was fixed, please try again.

​Question – What happens if I do NOT get an SMS?

Answer – Taxpayers can file right now. Taxpayers who file online via eFiling or the SARS MobiApp must file on or before 16 November 2020. Taxpayers who cannot file electronically can file at selected branches from 1 September – 22 October by appointment only.

​Question – What does the minus before the tax amount (-Rxx) mean?

Answer – The Auto Assessment outcome is provided in the SMS notification as a credit amount where SARS owes you (- R 1.00) or a debit amount (R 1.00) where you owe SARS.

Question – ​There is no “Accept” button

Answer – If you have received a SMS from SARS, watch these easy steps in our videos on how to view the auto assessment on eFiling or on MobiApp.

Question – ​I need my tax number?

Answer – You can request your tax number from SARS in various ways. See all the information on how to request your tax reference number.

​Question – When I attempt to submit/calculate my ITR12 I get a message with an error code (0020; 0021; 0022; 0023; 0024; 0025; 4478; 4479; 4480; 4481; 4482; 4483) stating that my return cannot be processed.  What does this mean?

Answer – When a taxpayer submits a return and a lump sum had accrued to the taxpayer during the year, the system may create a rejected return due to variable reasons as a result of mismatching information between the IRP5 declared by the taxpayer and the tax directive. Refer to the code presented to you and the corresponding explanation. The first code will be returned when you submit your return, the code in brackets will be returned when a tax calculation is requested.

1. 0020 (4478) – IRP5 Tax Directive No. invalid
   Please note that SARS will not process this return. The Tax Directive number captured on the return is incorrect/invalid. Please contact the Fund administrator/Employer to rectify the error and submit the rectified return. 
2. 0021 (4479) – IRP5 L/S accrual date invalid
   Please note that SARS will not process the return. The accrual date on the IRP5 does not correspond to the accrual date on the Tax Directive available to SARS. Contact the Fund administrator/Employer to rectify the error and submit the rectified return. 
3. 0022 (4480) – IRP5 L/S source code invalid
   Please note that SARS will not process the return. The Lump Sum source code on the IRP5 does not correspond to the Tax Directive source code available to SARS. Contact the Fund administrator/Employer to rectify the error and submit the rectified return.
4. 0023 (4481) – IRP5 Lump Sum amount invalid
   Please note that SARS will not process the return. The Lump Sum amount on the IRP5 does not correspond to the Tax Directive amount available to SARS. Contact the Fund administrator/Employer to rectify the error and submit the rectified return.
5. 0024 (4482) – IRP5 received invalid
   Please note that SARS will not process this return. There is a finalised tax directive processed but no lump sum amount is declared on the return. Please contact the Fund administrator/Employer to rectify the error and submit the rectified return.
6. 0025 (4483) – IRP5 certificate number missing for Tax Directive 
   Please note that SARS will not process the return. There is a finalised tax directive processed but the IRP5 Certificate number is not declared on the return. Please contact the Fund administrator/Employer to rectify the error and resubmit the rectified return.