South Africa's tax filing season is now fully underway after the South African Revenue Service (SARS) concluded its auto-assessment period. Non-provisional taxpayers have until 23 October 2026 to submit their tax returns, while provisional taxpayers have until 22 January 2027. SARS has urged taxpayers to file early, remain alert to scams and ensure they retain control of their eFiling profiles.
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The South African Revenue Service's (SARS) auto-assessment period has come to an end, with the revenue service now allowing provisional and non-provisional taxpayers to submit their income tax returns.
The auto-assessment period, which ran from July 1 to July 12 2026, allowed taxpayers with simpler tax affairs to review assessments prepared by SARS using information received from employers, banks, medical schemes, retirement funds and other third-party data providers.
From July 13 2026, the filing season entered its next phase, allowing non-provisional and provisional taxpayers to submit returns. Non-provisional taxpayers have until October 23 2026 to file, while provisional taxpayers have until January 22 2027.
When the revenue service opened this phase of filing earlier this week, it warned taxpayers of possible intermittent connectivity issues affecting its digital platforms, including eFiling and the SARS MobiApp, due to increased traffic as more taxpayers began submitting their returns.
"SARS is aware that some taxpayers may be experiencing intermittent access to eFiling and the SARS MobiApp. Our teams are working to resolve this as quickly as possible. We apologise for the inconvenience and thank you for your patience," the revenue service said.
As South Africans continue to file their tax returns, these are some things they need to be aware of:
Taxpayers who are required to submit a return but fail to do so could face administrative penalties from SARS.
These penalties are charged monthly and continue until the outstanding return is submitted. Depending on the taxpayer’s income or assessed loss, the penalty can range from R250 to R16,000 per month.
The revenue service has warned taxpayers not to ignore their filing obligations, as unpaid penalties can accumulate over time and result in significant debt.
Taxpayers should also make sure they remain in control of their SARS eFiling profiles.
According to Latita Africa Chief Operations Officer Razeena Razae Anikus, taxpayers should understand the difference between allowing a tax practitioner to assist them and giving someone control of their SARS profile.
While accountants and tax practitioners can help with filing returns, taxpayers should ensure access is properly authorised and that they can still manage their own profile.
SARS has encouraged taxpayers to use its digital channels first instead of visiting a branch. Taxpayers can file returns, check their assessment status and access tax services through eFiling, the SARS MobiApp, WhatsApp and the SARS Online Query System.
Those who need to visit a SARS Service Centre should make an appointment beforehand to avoid unnecessary delays.
SARS has warned taxpayers to remain vigilant during filing season, as scammers often target taxpayers with fake refund notices, payment requests and messages pretending to be from the revenue service.
SARS will never ask for passwords, one-time PINs (OTPs), banking PINs or eFiling login details through email, SMS, social media or telephone.
If your assessment shows that you owe SARS R100 or more, the amount must be paid by the due date.Debts below R100 can either be paid immediately or carried over to the next tax year. However, SARS warns that interest is charged on outstanding debt, regardless of the amount.
Taxpayers are encouraged to submit their returns early instead of waiting until the deadline. According to tax experts, filing sooner can help avoid the rush as the deadline approaches and gives taxpayers more time to resolve any issues that may arise.
SARS has warned that refunds may take longer in some cases due to issues such as banking details needing verification, outstanding tax returns, incorrect banking details, unpaid tax debt, or a return being selected for verification or audit.
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