The tax filing season in South Africa has fully commenced after the South African Revenue Service (SARS) concluded its automatic assessment period. Taxpayers not subject to preliminary assessment have until October 23, 2026, to submit their tax returns, while those under preliminary assessment must do so by January 22, 2027. SARS strongly recommends that taxpayers submit documents in advance, remain vigilant against fraud, and maintain control over their eFiling profiles.
The automatic assessment period, which ran from July 1 to July 12, 2026, allowed taxpayers with simpler tax affairs to review assessments prepared by SARS using data received from employers, banks, medical schemes, pension funds, and other third-party data providers.
From July 13, 2026, the filing season moved to the next phase, opening up the possibility for both non-preliminary and preliminary taxpayers to file. The deadline for non-preliminary taxpayers is set for October 23, 2026, and for preliminary taxpayers, it is January 22, 2027.
When the revenue service opened this filing phase this week, it warned taxpayers about potential temporary connectivity issues affecting its digital platforms, including eFiling and SARS MobiApp, due to increased traffic as a large number of taxpayers begin filing.
The revenue service stated: 'SARS is aware that some taxpayers may experience intermittent access to eFiling and SARS MobiApp. Our teams are working to resolve this issue as quickly as possible. We apologize for any inconvenience and thank you for your patience.'
As South Africans continue to file their tax returns, they should keep several important points in mind. SARS warns that fraudsters often target taxpayers using fake refund notifications, payment requests, and messages impersonating the revenue service.
It is crucial to remember that SARS will never request passwords, one-time PINs (OTPs), bank PINs, or eFiling login credentials via email, SMS, social media, or phone.
Taxpayers must ensure they retain control over their eFiling profiles. According to Raseena Razae Anikus, Operations Director at Latita Africa, taxpayers must understand the difference between allowing a tax consultant to assist them and giving someone control over their SARS profile.
While accountants and tax consultants can help with filing returns, the taxpayer must ensure that access is properly authorized and that they can still manage their own profile. Never share primary access passwords or login credentials.
Failure to file results in penalties, the amount of which depends on the taxpayer's income or recognized loss. These penalties can accrue monthly until the overdue return is filed. SARS warns that ignoring filing obligations can lead to accumulated fines and significant debt.
Refunds are not always immediate after filing a return. SARS may require confirmation that the banking details belong to the taxpayer. Delays can also be caused by unfiled returns from previous tax periods, errors in banking details, an outstanding tax debt, or if the return is subject to review or audit.
SARS encourages the use of its digital channels instead of visiting a branch. Taxpayers can file returns, check assessment status, and access tax services through eFiling, SARS MobiApp, WhatsApp, and the SARS Online Query System. Those who need to visit a SARS Service Centre are advised to book an appointment in advance to avoid unnecessary delays.
The South African Revenue Service (SARS) has paid out billions in tax refunds since the start of the 2026 tax filing season. However, taxpayers expecting funds can track the status of their refund through the service's digital channels.
Last week, SARS reported that approximately 1.9 million taxpayers underwent automated assessment, with about 8 billion paid out in refunds within 72 hours of the filing season opening. The service expects to conduct automated assessments for roughly six million taxpayers throughout the season. This process is designed to simplify tax filing while allowing taxpayers to verify their data and ensure the accuracy of submitted returns.
Automated assessments are pre-filled tax returns created by SARS using information obtained from third parties, including banks, employers, medical scheme administrators, and pension funds. Although the goal of the process is simplification, the responsibility for verifying the correctness of the information before accepting the assessment remains with the taxpayers.
Although some taxpayers have already received their refunds, others may still be awaiting payment processing. IOL previously reported that not everyone will benefit from the automated assessment system. The service stated that the process only works when the taxpayer's information is complete, consistent, and verified through third-party data sources, such as banks and employers.
The service clarified: 'You will not receive an automated assessment if your personal information is incomplete (you can update your details on eFiling). You will also not be subject to automated assessment if you earn income other than salary and investment income, such as rental income.'
There are several convenient digital channels to check the status of a tax refund. A taxpayer can use SARS WhatsApp by sending 'Hi' or 'Hello' to the number 0800 11 7277. They must then select the 'Refund Status' option, enter their identification number, passport number, or refugee number, provide their tax account number, and submit the request.
The SARS MobiApp mobile platform is also available: one should open the application, tap 'Refund Status' on the main screen, and follow the instructions. Additionally, the SARS USSD service can be used by dialing *134*7277# and selecting option 3, after which the identification number, passport number, or refugee number must be entered.
The tax season has begun, and the South African Revenue Service (SARS) has already conducted an automatic assessment for approximately 1.9 million taxpayers.
Although many citizens receive ready-made calculations, some taxpayers remain outside this system. Previously, IOL reported that around six million taxpayers were expected to be automatically assessed during 2026. SARS Commissioner, Dr. Johnstone Makubu, also stated that the automatic assessment program has been expanded and will now include another 200,000 temporary taxpayers with relatively simple tax affairs.
Automatic assessment allows the revenue service to use data obtained from employers, banks, medical schemes, pension funds, and other third-party data providers to automatically calculate a taxpayer's tax position. Taxpayers selected for this assessment receive notifications from SARS in groups and can view their calculations via eFiling or the SARS MobiApp mobile application.
According to SARS, by the end of July 1, 2026, over 1.9 million taxpayers had undergone automatic determination, and approximately 8 billion in tax refunds were paid within the first 72 hours after the start of the tax season.
However, not everyone will be able to utilize the automatic assessment system. The service indicated that the process only functions if the taxpayer's information is complete, consistent, and verified through third-party data sources, such as banks and employers.
SARS emphasized that automatic assessment will not be provided if personal information is incomplete (details can be updated on eFiling). Furthermore, automatic assessment does not apply if income is not derived from employment and investments, such as rental income. In fact, automatic assessment is intended for taxpayers with simple financial matters whose income can be verified by third parties. Taxpayers with complex financial affairs, missing information, or income that SARS cannot automatically verify will generally have to file a tax return during the regular season.
Specifically, taxpayers receiving business income or foreign income, having capital gains, multiple sources of income, or other information that cannot be verified through third-party data, are generally not suitable for automatic assessment.
