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Article by: Rosebank Accountant: Babalwa Bam


The 2023 tax filing season opens on 1 July 2023.

Filing dates are as follows:

  • 01 July 2023 those qualifying for “auto assessment” by SARS
  • 01 July 2023 to 24 October 2023 – manual submissions at a SARS branch
  • 01 July 2023 to 24 October 2023 – taxpayers who file via eFiling or the App
  • 01 July 2023 to 23 January 2024 – provisional taxpayers who file electronically

As quick as you can, get the following information to your tax practitioner as they do require it when completing your income tax return!

Salary, pension and annuities – IRP 5 certificates or IT 3(a) certificates
Interest received or accrued (local and/or foreign) – IT3(b) certificates
Travel Logbook – Please note that from 2010 you may not claim your mileage if you did not keep a logbook.
Other South African income – Rental income, business/freelance income (if IRP5 or IT3 (a) not issued by employer) etc. If married in community of property, the rental- and investment income of your spouse must also be provided, as well as the foreign taxes (if any) paid by your spouse. If the source of this income was as a result of an inheritance specifically excluded from the joint estate, you do not have to provide this information in respect of your spouse.
Dividends – Details of local dividends (even though it is tax-free) and foreign dividends received or accrued.
Lump sums – Certificates reflecting lump sums received as a result of retirement from a pension fund and/or retirement annuity fund.
Capital Gains Tax (“CGT”) – CGT became effective from 1 October 2001 and you are requested to provide the market value as at 1 October 2001, as well as selling price and date of sale of any item that qualifies for CGT, e.g. property which is not your primary residence, shares, bonds, Kruger Rands etc.
Expenses incurred in the production of income – Proof of all expenses incurred in the production of commission-, rental-, business-, and/or freelance income.
Medical expenses – Proof of medical subscriptions (if any) and expenses not recovered from a medical aid. (Note that non-prescribed medicine does not qualify). Proof of all expenses incurred as a result of permanent physical or mental disability, which could not be claimed from a medical aid.
Home office – No expenses in respect of an office at home may be claimed unless a business is run from home.
Contributions to Retirement Annuity Funds (“RAFs”) – Certificates reflecting contributions to RAFs.
Donations – Certificates/receipts reflecting donations (if any), these certificates must be issued in terms of section 18A of the Income Tax Act No. 58 of 1962.
Retired individuals – If you retired during the tax year, please provide Forms A and D which can be obtained from your employer/pension fund. – Bank details – Details of your bank account, i.e. name of institution, branch code, account number and type of account.
Solar Installation – Details of your Solar Installation, so you can claim your tax deduction.


At SME.TAX we do more than just assist clients with Tax Incentives, we are your “one-stop SME shop”, assisting with everything from Accounting, Business Management, BEE, Consulting, Company Registration to Payroll and Mentoring.

For more information, please visit our website or give us a call on 012 021 0829