Although the South African Revenue Service (SARS) has already paid billions in tax refunds during the 2026 reporting period, some taxpayers will have to wait longer before receiving their funds.
Payment Volume and Automated Assessment
The regulatory body has already paid out approximately 8 billion in refunds. Many taxpayers received their money within 72 hours after the assessment was completed. Currently, the tax authority has automatically assessed about 1.9 million people and expects to conduct automated assessments for approximately six million taxpayers within the 2026 tax season.
Conditions for Payment Delays
According to SARS, there are various factors that can lead to payment delays. For example, if bank details verification is required, the process may take up to 21 working days from the receipt of all necessary supporting documents. After the bank data verification is complete, the refund must be made within 72 hours.
If the income tax return is selected for review, the process may take up to 21 working days from the date of receipt of all required documents, after which the refund must be issued within 72 hours.
Audit and Review Processes
In the case of submitting multiple tax years subject to an audit, the review process will be completed within 90 working days from the receipt of all necessary documents for all audited tax years. Similarly, if a return is selected for an audit, this may take up to 90 working days from the receipt of a complete and correct set of documents, unless alternative arrangements are agreed upon. After this, the refund must be paid within 72 hours.
Other Reasons for Delays
A refund will not be issued if the taxpayer has outstanding returns until all overdue tax returns are submitted. A delay is also possible if the bank details provided are incorrect. Furthermore, if there is an unpaid debt on the account, a debt equalization process may be initiated to withhold the amount from the refund and settle any overdue tax debt before the available credit is released.
