Step 1 — Register on SARS eFiling
Go to efiling.sars.gov.za. Click "Register". Enter your SA ID number, personal details, and create a username and password. SARS will send a one-time pin to your email or phone. Complete registration. If you already have a profile, skip to Step 2.
Step 2 — Gather your documents
Before starting your return, collect: IRP5/IT3(a) certificates from your employer(s); medical aid certificate (Section 18A — from your medical aid); retirement annuity certificate (from your RA provider); bank interest certificates (IT3(b) — from your bank); your bank account details for any refund.
Step 3 — Open your ITR12 return
Log into eFiling. Go to Returns → Income Tax → ITR12. Select the relevant tax year (2025 for the 2024/25 tax year). SARS pre-populates many fields from your IRP5 and third-party data. Check each pre-populated field — do not assume they are correct.
Step 4 — Complete your return
Work through each section: Personal details (verify), Income (salary, rental, interest, freelance), Deductions (RA contributions, medical aid), Tax credits (medical aid tax credits auto-calculate from members), Capital gains (if applicable), Foreign income (if applicable). Add your bank account details in the refund section.
Step 5 — Submit and track
Click "File Return". SARS issues an acknowledgement with a reference number — save this. Your return enters assessment: SARS calculates your final tax and compares it with PAYE already deducted. If you overpaid (refund), SARS pays within 72 hours of assessment in most cases. If you underpaid, you receive an ITA34 with an amount due.