Tax returns, and who may legally file them
We do not file tax returns, and this page explains why, what your return actually needs, and what we can do instead. The deadlines and the traps below are free and accurate. The filing itself belongs with someone registered to do it.
Why we will not file your return
Section 240(1) of the Tax Administration Act 28 of 2011 says that a person who completes or assists in completing a return for someone else, for reward, must register with a recognised controlling body and with SARS as a tax practitioner. The exemptions in section 240(2) cover doing it for free, doing it in litigation, or giving tax advice that is incidental to some other service. Being paid a fixed fee to file a return is none of those.
ProperSA is not a registered tax practitioner. So we do not prepare or file returns for a fee, and we are not going to charge you for something we are not entitled to do. Plenty of small business services shops will. Ask any of them for a practitioner number beginning with PR and the name of their controlling body, and watch what happens.
What we do instead is put you in touch with a registered practitioner we work with, and handle the administrative side ourselves.
Put me in touch with a practitionerWhat actually goes wrong
- Accepting the auto-assessment blindSARS builds it from what employers, medical schemes, banks and funds reported. It does not know about your out-of-pocket medical costs, home office, donations or the side income, so it is often wrong in both directions. Once the deadline passes it stands.
- Not knowing you are provisionalRental, freelance or business income makes you a provisional taxpayer, with two estimated payments a year and a different deadline. People find out when the penalties arrive.
- Dormant companies that never fileOwners assume no trade means no return. SARS assumes the opposite, adds monthly administrative penalties and marks the company non-compliant, which then blocks tax clearance, tenders and the CSD.
- Claiming without proofA travel deduction without a logbook, medical expenses without invoices, a home office without the floor area. SARS asks for the documents on verification and reverses the claim with interest.
- An eFiling profile nobody can get intoA registered representative who left, a phone number that changed, and the return cannot be filed at all. Our representative setup sorts that first.
Season 2026 dates
| Who | Files | Deadline |
|---|---|---|
| Auto-assessed individuals | Nothing, if the assessment is right | Check it before 23 October 2026 |
| Individuals, not provisional | ITR12 | 23 October 2026 |
| Provisional taxpayers and trusts | ITR12 or ITR12T | 22 January 2027 |
| Companies | ITR14 | 12 months after the financial year end |
Dates as published by SARS for Filing Season 2026, which opened on 1 July 2026 with auto-assessment notices issued from 1 to 12 July. The tax threshold below which no tax is due is R99 000 for the year to 28 February 2027 and was R95 750 for the year to 28 February 2026.
What we can do
- SARS registered representative setupThe most common reason a return cannot be filed at all is that nobody can get into the eFiling profile. A representative who left, a phone number that changed. We fix that. See registered representative setup.
- Your tax compliance status PINThe thing tenders and clients actually verify. See tax clearance PIN.
- CIPC annual returnsDifferent filing, different body, regularly confused with a tax return. Missing it gets your company deregistered. See CIPC annual return.
- A SARS backlog reportIf you are behind and do not know how far, one page from SARS records with every outstanding return, balance and penalty, and a fixed catch up quote from the practitioner. See SARS backlog report, R490.
- A referral to a registered practitionerFor the return itself, the financial statements and anything that is genuinely tax advice.
Not sure which of these you need? Ask us first and you get a written answer within one business day.
Frequently asked questions
Can ProperSA file my tax return?
No. Section 240(1) of the Tax Administration Act 28 of 2011 says a person who completes or assists in completing a return for someone else, for reward, must register with a recognised controlling body and with SARS as a tax practitioner. ProperSA is not a registered tax practitioner, so we do not complete or file returns for a fee and we will not pretend otherwise. We will put you in touch with a registered practitioner instead.
Is it really illegal for an unregistered person to file my return for money?
Registration is a legal requirement, not a courtesy. The exemptions in section 240(2) cover someone doing it for no reward, doing it in the course of litigation, or giving tax advice that is incidental or subordinate to some other service they provide. Being paid a set fee to complete a return is none of those. If a business is charging you to file and cannot give you a tax practitioner number, ask why.
How do I check whether someone is a registered tax practitioner?
A registered practitioner has a practitioner number beginning with PR and belongs to a recognised controlling body such as SAIT, SAICA or SAIPA. Ask for the number and the body. It takes one question and it is worth asking, because you remain responsible for what is filed in your name.
What can ProperSA actually do around tax then?
The administrative work that is not return preparation. We set up or fix your SARS registered representative so somebody can actually get into the eFiling profile, we obtain your tax compliance status PIN, and we handle CIPC annual returns, which people often confuse with tax returns. Where the work needs a practitioner or an accountant, we say so and refer you before anything starts.
What is the difference between a CIPC annual return and a SARS tax return?
They are completely different filings with different bodies. A CIPC annual return keeps your company on the register and has nothing to do with income tax. A SARS return declares income and calculates tax. Missing the CIPC one gets your company deregistered; missing the SARS one gets you penalties. We do the first and refer the second.
Do you even have to file?
Our free filing checker walks through the SARS rules and tells you whether a return is required this season. No sign up, no charge.
Check for freeThis page is general information about South African tax administration, not tax advice, and it does not create a professional relationship. ProperSA is not a registered tax practitioner and does not complete or file tax returns for reward. Deadlines are as published by SARS for Filing Season 2026 and thresholds are from the Budget 2026 tax pocket guide; confirm anything you rely on with SARS or a registered practitioner.