What you need to know before tax season 2026 begins

Some six million South African taxpayers are likely to receive an auto-assessment from the South African Revenue Service (SARS) between July 1 and 12 this year.

This makes up the bulk of the seven to eight million taxpayers who submit annual tax returns.

SARS has being relying increasingly on data from third party institutions, such as employers, banks, medical schemes and retirement funds, to provide it directly with financial data that it uses to prepopulate your tax return.

For many taxpayers for whom filing a return is an administrative hassle, this may be a welcome and efficient development but experts warn that the responsibility for filing the correct information remains with each taxpayer.

An automated return does not make you less liable

Courtney Cox, tax consultant at Tax Consulting SA, says one of the biggest misconceptions about auto assessments is that as SARS is taking the lead, taxpayers’ accountability is reduced.

“An auto assessment is based on information available to SARS at the time, but taxpayers are still legally required to ensure their tax affairs are accurate and complete,” she advises.

She cautions that accepting an assessment without checking it can have long-term consequences.

“If an auto assessment is accepted without review and income is omitted or deductions are incorrect, SARS may later issue a revised assessment resulting in additional tax interest and potential penalties,” she adds.

It may seem tempting to accept a refund SARS has calculated you are due, but if in fact your return does not reflect all your income or your deductions are overstated, it is not wise to take the money offered.

Automation may make filing easier and speedier, but it does not absolve you from the risk of submitting the wrong information. As a taxpayer, you remain accountable for the final submission.

Return deadlines phased

2026 TAX SEASON DEADLINES
Taxpayer category	Filing opens	Filing closes
Auto assessments	1 July 2026	12 July 2026 (for issuing – auto-assessments can be corrected until 23 October)
Individual taxpayers	13 July 2026	23 October 2026
Provisional taxpayers	13 July 2026	22 January 2027
Trusts	13 July 2026	22 January 2027
www.smartaboutmoney.co.za		Source: SARS

For the 2026 tax filing season SARS has extended the deadline for auto assessed taxpayers to dispute or request adjustments to their returns, giving them until 23 October 2026 – in line with the deadline for all taxpayers other than provisional taxpayers.

However, this extended deadline may not apply where auto assessments are issued after 27 August 2026 due to additional or corrected information.

Announcing the changes for this year’s tax filing season SARS Commissioner, Johnstone Makhubu, said the deadlines were aimed at managing volumes and reducing pressure on SARS service channels.

How you will receive your auto assessment

Between 1 and 12 July 2026 qualifying taxpayers will receive an SMS or email confirming that an auto assessment has been generated.

Thereafter, taxpayers are expected to log into SARS eFiling or the SARS MobiApp to review their ITA34 Notice of Assessment.

If their data is correct no further action is required. Refunds, where applicable, may be processed within 72 hours provided your banking and compliance details are in order.

The hidden risk of assuming the return is correct

Charmaine Germishuys, senior manager for Private Wealth at PwC, says one of the most overlooked risks lies in the assumption that SARS always has complete and correct data.

“The problem with auto assessments is that taxpayers often assume everything is final, but SARS is working off third-party data that can still be incomplete or incorrect,” Germishuys warns.

She adds that taxpayers should not treat SARS data as definitive. “Third-party information should be viewed as a starting point rather than a guarantee of accuracy.”

This matters because SARS relies heavily on submissions from employers, financial institutions and retirement funds. But those inputs can still contain errors, duplications or late adjustments.

And once that data is embedded into an assessment, correcting it becomes a process rather than a click.

When you fall out of the auto assessment system

One of the more technical risks Germishuys notes is that taxpayers can unintentionally exit the auto assessment system without realising it.

Changes in employer submissions, additional income instructions or updated IRP5 data can move a taxpayer from an automated track into manual filing.

“As soon as there is an instruction on an IRP5, taxpayers are often no longer in the auto assessment system even though they may think that they are,” she explains.

The result is often confusion and frustration at filing time, as taxpayers discover they must submit full returns under tighter timelines.

WhatsApp communication from SARS

For the 2026 tax filing season SARS is expanding its digital communication channels.

Taxpayers who do not use email or eFiling can now receive their ITA34 Notice of Assessment via WhatsApp. Supporting documents can also be uploaded through the platform.

While this increases accessibility it also increases your vulnerability to fraud if you do not verify that you are receiving a message from the official SARS WhatsApp account (0800 11 7277). If in doubt, visit the official SARS website and navigate to the WhatsApp service from there rather than relying on a number sent via SMS, email or social media

SARS has repeatedly warned taxpayers to be cautious of phishing messages, fake refund notifications and urgent payment demands circulating during filing season.

Don’t rush to a SARS branch

SARS has urged taxpayers not to visit SARS service centres during the auto assessment period from 1 to 12 July 2026 but rather to make use of the digital channels – the eFiling site, the SARS MobiApp or the call centre.

A virtual “waiting room” has been introduced on eFiling and the SARS MobiApp to queue users and keep systems running smoothly, while the call centre has been fully staffed.

If you do not receive an auto assessment notification by July 12, you can file manually from July 13.

If you file your own return and omit some information, SARS introduced a new “declaration alert” / “early‑warning” system that will warn you before you file if something is missing from your return or inconsistent with SARS’ third‑party data. If you fix this immediately, the return is far less likely to be selected for verification or audit.

Why refunds may be delayed

A delayed refund does not automatically signal a problem, but there is likely to be a reason.

SARS notes that it may need to verify data to ensure it is correct.

Common triggers for delayed refunds include mismatched banking details, recently changed bank accounts, outstanding tax obligations from prior years or late adjustments submitted by third-party data providers after an assessment has already been issued.

The shift from filing to verification

It is clear SARS is increasingly automating the filing of tax returns but remember that this does not mean you are no longer responsible.

As a taxpayer you are still required to validate what SARS produces. The difference is now you may have less time, fewer manual steps and the ability to cross-check your data with what SARS has collected.

Remember that, as Germishuys points out, the system itself is only as strong as the data feeding it and your job is to verify that data and correct it if it is inaccurate.