SARS have commenced auto assessments on 1 July 2023.
Some notable changes from previous tax years are:
- A taxpayer will not need to accept the assessment as in previous years. If they do not accept the assessment it will remain as is.
- The 40 day rule has fallen away. If the taxpayer does not agree they have until the end of filing season to file a return. This date for non provisional taxpayers is 23 October 2023.