The South African Revenue Service (SARS) has introduced important adjustments to its auto‑assessment process for the 2026 tax year, giving taxpayers more time to review and query their assessments.
Taxpayers who qualify for auto‑assessment this season will now have until 23 October 2026 to request changes to their assessments. This extension aligns the query period with the broader individual filing deadline, offering greater flexibility. However, the new deadline does not apply if an auto‑assessment is issued after 27 August 2026.
Launching the 2026 tax season awareness campaign, Commissioner Johnstone Makhubu confirmed that SARS will continue with its phased approach to filing. Auto‑assessments will be rolled out between 1 July and 12 July 2026, followed by the manual filing period for individuals from 13 July to 23 October 2026. Provisional taxpayers and trusts will have until 22 January 2027 to submit their returns.
SARS has emphasised that auto‑assessments are designed for taxpayers with straightforward tax affairs, where information is already supplied by employers, medical schemes, retirement funds, and other third‑party providers. Approximately six million auto‑assessments are expected to be issued during the opening phase.
A notable innovation this year is the option for taxpayers to receive their ITA34 Notices of Assessment via WhatsApp, as well as upload supporting documents through the same channel. Notifications will be sent by SMS or email between 1 and 12 July, informing taxpayers whether they are due a refund or owe SARS. Those who accept their auto‑assessment will not need to file manually, and compliant refunds should be processed within 72 hours.
SARS has cautioned that delays in refunds may occur for legitimate reasons, such as mismatched banking details, outstanding obligations from prior years, or late corrections submitted by third‑party data providers. Taxpayers who do not receive an auto‑assessment notification by 12 July will need to file their returns manually from 13 July onwards.
By extending the query deadline and introducing new digital channels, SARS aims to ease taxpayer flows, reduce congestion at service centres, and provide greater certainty about filing obligations. Commissioner Makhubu has urged taxpayers to remain honest and diligent in their submissions to avoid unnecessary delays.
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