Lebone Rodah Mosima
The South African Revenue Service (SARS) will begin the 2026 Filing Season with an Auto Assessment period from 1 to 12 July, during which about six million taxpayers with less complex tax affairs are expected to be assessed automatically.
SARS said Auto Assessment would apply to taxpayers whose information has been fully supplied by employers and other third-party data providers, including financial institutions, medical schemes and retirement funds.
The broader filing period will open on 13 July. Non-provisional taxpayers who are required to submit returns have until 23 October 2026 to file, while provisional taxpayers and trusts have until 22 January 2027.
“While today’s launch marks the continuation of the Filing Season communication campaign, Filing Season does not open to everyone at the same time,” SARS Commissioner Dr Johnstone Makhubu said.
SARS described its Auto Assessment as “a world-class innovation that is unprecedented globally for tax administrations”, saying it was intended to simplify filing for compliant taxpayers whose information was already available to the revenue service.
“The phased approach manages taxpayer flows, reduces unnecessary pressure on service channels, and provides certainty about when each taxpayer should act,” SARS said.
Taxpayers selected for Auto Assessment will receive an SMS, email or other SARS notification. SARS said those who are satisfied that the information on their assessment is complete and correct do not need to take further action.
“Taxpayers who receive an SMS, email, or other SARS notification informing them that they have been auto-assessed must not be startled and visit SARS Service Centres. If they are satisfied that the information reflected is complete and correct, they do not need to do anything — tax just happens for them,” Makhubu said.
SARS said refunds would be paid within 72 hours where all details were in order. However, taxpayers who owe SARS will still be expected to pay, while those who need to correct information can do so through eFiling or the SARS MobiApp.
Makhubu urged taxpayers not to rush to SARS branches during the Auto Assessment period, saying the revenue service had upgraded its systems to manage high volumes.
“Robust systems and capacity upgrades have been implemented to handle high volumes, with a virtual ‘waiting room’ in place on eFiling and the SARS MobiApp to manage volume surges. If too many users log in simultaneously, some will be held briefly in a secure queue to keep systems running smoothly,” he said.
SARS encouraged taxpayers to use digital channels before visiting a branch. These include eFiling, the SARS MobiApp, the SARS Online Query System, the Contact Centre and SARS’s WhatsApp service.
Taxpayers who need to visit a Service Centre can book an appointment online through the SARS website, call 0800 00 7277 and select option 0, or SMS 47277 with the word “Booking” followed by their ID or passport number.
SARS said its Online Query System allows taxpayers to file queries, upload documents, request a tax number and access other services from home.
“These channels reduce the need for physical visits and provide taxpayers with more flexible ways to manage their tax affairs,” SARS said.
The revenue service said third-party data would be central to this year’s Filing Season. If employers, banks, medical schemes, retirement funds or other providers update or correct information after 1 July, a taxpayer’s initial assessment may change.
SARS said it would also roll out webinars, explainer videos and live question-and-answer sessions to help taxpayers understand who will be auto-assessed, how to review an ITA34 notice and how to file a return if required.
Makhubu said taxpayers should do a pre-Filing Season “health check” by ensuring that their personal information, banking details, contact details and tax affairs were up to date.
“A closed bank account, missing third-party data submission, or an outstanding return from a previous year can all delay an otherwise smooth outcome,” he said.
SARS also sought to reassure taxpayers about refund delays, saying delays did not automatically mean something had gone wrong. It said verification processes may be required where there are mismatches in banking details, recently changed bank accounts, outstanding tax obligations from previous years, or late corrections from third-party data providers.
Makhubu said SARS paid more than R35 billion in refunds during last year’s Filing Season.
“Tax compliance is both a legal obligation and a civic duty; it enables the building of a capable state that funds public services and infrastructure that we all rely on. We understand that Filing Season involves more than just deadlines and forms; it is about creating certainty, reducing unnecessary effort, and assisting taxpayers in complying in a manner that is easier, faster, and more seamless,” he said.
“I wish to urge taxpayers to be truthful in their declaration.”
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