XXX FEATURE
Changes to the 202 2 tax filing season W ith the 2022 tax filing season
underway, the
The introduction of auto-
assessments, among other
“Taxpayers should be aware that the SARS has access to various sources of data, which enables us to track economic activities and verify the completeness and accuracy of tax declarations.” An understatement penalty is charged up to 200% in
to help foster a culture of
cases where the SARS or the
voluntary compliance,” read
fiscus suffers prejudice as a
the statement.
result of failure to submit a
South African Revenue Service
enhancements, is in line
(SARS) has made significant
with the authority’s journey
of technology and data
return; an incorrect statement
improvements to the process.
of building a smart, modern
has enabled the SARS to
in a return; if no return is
The filing season, which
At the same time, the use
return; an omission from a
revenue service with
significantly sharpen its
required, the failure to pay
opened during the first week
unquestionable integrity, while
capability to detect non-
the correct amount of tax or
of July, includes all categories
trusted and admired by all.
compliance and make it hard
an impermissible avoidance
of individual, provisional and
“Technology, the use of
and costly.
arrangement.
non-provisional taxpayers, as
data, artificial intelligence and
well as trusts.
algorithms have enabled the
understatement penalties to
non-compliance penalty is
SARS to make it easy and
taxpayers who deliberately
charged up to R16 000 per
individual non-provisional
seamless for most individual
attempt to claim impermissible
month for every month that a
taxpayers have been auto-
taxpayers to comply with
expenses or understate
tax return remains outstanding.
assessed by the SARS and
their legal obligations. All
their income, as well as
will not have to file a tax return
these innovations support
administrative non-compliance
if they are satisfied with the
our strategic objective of
penalties to those who do
Auto-assessments for easy compliance
outcome,” said the revenue
providing clarity and certainty
not adhere to the applicable
In line with the strategic
“This year, over three million
16
service in a statement.
deadlines of this filing season.
“The SARS will impose
Meanwhile, an administrative
Public Sector Manager • July 2022
