SARS Reports Growth in Tax Compliance Among Provisional Taxpayers and Trusts for 2024

Trusts also demonstrated higher compliance levels, with SARS receiving 84,134 returns for the 2024 tax year, up from 68,890 in 2023—an increase of 22.2%.

The South African Revenue Service (SARS) has reported an increase in compliance among provisional taxpayers and trusts filing their annual Income Tax Returns for the 2024 tax year. Preliminary data indicates a notable rise in submissions, reflecting improved adherence to tax obligations.

Since the opening of the filing season, 543,252 provisional taxpayers submitted their 2024 tax returns, marking a 4.76% increase from 517,356 submissions in the 2023 tax year.

Additionally, 162,690 provisional taxpayers filed returns from previous years, although this number has declined from 242,911 in 2023, resulting in a total of 705,942 provisional taxpayers filing returns for the 2024 tax year.

Increase in Tax Returns from Trusts

Trusts also demonstrated higher compliance levels, with SARS receiving 84,134 returns for the 2024 tax year, up from 68,890 in 2023—an increase of 22.2%.

Furthermore, 80,132 trust returns were filed for previous years, bringing the total number of trust returns to 164,266.

Non-Provisional Taxpayer Compliance and Auto-Assessments

SARS also reported an increase in compliance among non-provisional taxpayers.

• A total of 6,797,055 non-provisional taxpayers filed their returns.
• 4,765,753 of these were auto-assessed for 2024, representing a 24.94% increase from 3,577,239 in 2023.
• Auto-assessed taxpayers did not need to take any action, as SARS leveraged big data and artificial intelligence to assess their returns automatically.

The filing season for provisional taxpayers and trusts officially closed on 20 January 2025.

SARS Pledges to Strengthen Voluntary Compliance

SARS Commissioner Edward Kieswetter acknowledged the positive trend in tax compliance, attributing it to technological advancements, data analytics, and improved taxpayer engagement.

“While SARS is pleased with the general increase in compliance, it is too early to declare victory. In this regard, SARS will continue to employ the latest technology, artificial intelligence, and data science to foster voluntary compliance by ensuring that transacting with the organisation is effortless and seamless,” Kieswetter stated.

As part of its commitment to simplifying tax compliance, SARS is expanding the use of its eFiling platform and digital tools to improve taxpayer accessibility.

Non-Compliance Will Result in Penalties

SARS has reiterated that non-compliance with tax laws is a criminal offence and will result in penalties and interest. The revenue service is working toward a future where all eligible taxpayers, including trusts and even economically inactive individuals, are registered for tax, file their returns, and pay on time.

With South Africa’s public finances heavily dependent on taxpayer contributions, SARS emphasized that both the government and taxpayers play a critical role in maintaining the country’s financial stability.

Moving forward, SARS aims to continue its mission to increase voluntary compliance while ensuring that taxpayers find the process simpler, clearer, and more accessible.