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Auto-assessments: More changes for 2023

Processes are simplified and harmonised

WHEN SARS introduced the new auto-assessments three years ago, they were certainly not without teething problems. However, similar to the way in which SARS has developed the e-filing platform over the years, they have also been re-fining the auto-assessment process each year.

What are auto-assessments?
The very first income tax return that I ever completed and submitted to the Receiver of Revenue (as SARS was known in those days) was for the tax year ended 29 February 1998.

Back then, everyone receiving an income was required to complete and submit a return. This was irrespective of how much one earned, and regardless of whether all such income was taxed through one’s employer’s payroll.

The forms themselves were cumbersome, and had to be completed by hand. Assessments took a minimum of three months to be issued, and all refunds were paid by cheque. Since then, SARS has been on an intense drive to auto-mate its processes (including the introduction of e-filing), as well as to cut down on the number of …

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