Tax & SARS eFiling

If your employer deducted more PAYE than your actual tax liability (which happens if you had high medical aid contributions, retirement contributions, or a disability), SARS will owe you a refund. File your return on eFiling — if you're owed money, it reflects as a negative amount on your assessment. Refunds are typically paid within 72 hours of an accepted return.

SARS imposes administrative penalties for late or non-filing, starting at R250/month and increasing based on your income. Penalties can accumulate up to R16,000/month. SARS can also add interest and may issue an estimated assessment that could be higher than your actual tax. It is always better to file even if you cannot pay — penalties for non-filing are separate from tax owed.

Yes, but the rules are strict. You must use a dedicated room exclusively for work, your employer must require you to work from home, and you must not be reimbursed for expenses. You can claim a proportion of rent/bond interest, electricity, and cleaning — calculated as the home office area divided by total home area. SARS may ask for supporting documents.

SARS auto-assessment is when SARS calculates your tax return automatically using data from your employer (IRP5), medical aid, and investment providers. You receive an SMS in July and have 40 business days to accept or edit it on eFiling. If you accept and are owed a refund, it pays within 72 hours. If you have additional income or deductions not captured, you should edit the assessment rather than simply accept it.