Important SARS filing deadline approaching for taxpayers in South Africa

With filing season now quickly approaching, experts urged South Africans to get their affairs in order before key deadlines to avoid penalties and compliance problems.

This is according to Tax Consulting SA’s senior tax consultants, Rehnu Vallabh and Tshepo Thebyane, who told Daily Investor that South Africans should now be prioritising their tax affairs.

The South African Revenue Service (SARS) has announced the following filing season dates for the 2026 tax year:

• 1 July to 12 July 2026: Auto-assessment period.
• 13 July to 23 October 2026: Filing period for non-provisional taxpayers who were not auto-assessed or who need to amend an auto-assessment.
• 13 July 2026 to 22 January 2027: Filing period for provisional taxpayers and trusts.

“It is advisable for taxpayers to attend to their tax matters before the set submission deadlines to avoid late submission penalties under Chapter 15 of the Tax Administration Act,” Vallabh and Thebyane said.

They explained that an auto-assessment is a preliminary assessment that SARS files on behalf of taxpayers using information received from your employer, bank, medical aid, retirement fund, and other third parties.

“If you agree with the auto-assessment, you do not need to do anything further. If you do not agree with the auto-assessment, you can complete and submit your tax return through SARS eFiling or the SARS MobiApp.”

Taxpayers who qualify for auto-assessment typically have less complicated financial affairs. This will usually include:

• Individuals earning only employment income are subject to PAYE.
• Taxpayers whose investment income and deductions are already reported to SARS by third parties.
• Individuals with limited or no complex tax affairs.

However, Vallabh and Thebyane stressed that qualifying for auto-assessment does not relieve the taxpayer of the responsibility to review the assessment.

“Taxpayers must ensure all income, deductions and tax certificates have been correctly reflected before accepting the outcome and/or other trade income.”

Some taxpayers who may have been auto-assessed may find themselves in a situation where they no longer qualify, they explained.

This can happen where their personal information is incomplete. These details can be updated on the taxpayers’ eFiling page.

This will also happen where they received income other than employment and investment income, such as rental income.

Mistakes to avoid during filing season

Based on their experience as tax practitioners, Vallabh and Thebyane said they have identified several common mistakes taxpayers make during filing season.

In the first place, many taxpayers accept SARS auto-assessments without checking whether all deductions have been included.

“Deductions such as medical scheme contributions or Retirement Annuity fund contributions may sometimes be omitted, which could result in a lower refund or higher tax liability.”

According to Vallabh and Thebyane, taxpayers also often miss out on deductions they are entitled to claim.

This includes home-office expenses, travel costs, qualifying medical expenses, and donations to registered Public Benefit Organisations.

Another mistake they often see taxpayers making is failing to keep proper records throughout the years.

“SARS requires taxpayers to retain supporting documents, such as invoices, logbooks, and tax certificates, for at least five years from the date of the submission of the return and the end of the relevant tax period.”

“Failing to retain these records can create challenges if SARS requests verification or conducts an audit.”

Taxpayers may also fail to declare all their income. Additional sources of income, such as freelance earnings, rental income, investment income, or cryptocurrency gains, must be declared.

Importantly, the revenue service receives information from various third parties and can identify undeclared income.

The final common error taxpayers make during filing season, according to Vallabh and Thebyane, is not verifying pre-populated information.

“Taxpayers should always compare the information pre-populated by SARS with their own documents, such as IRP5s and IT3 certificates. Errors or omissions can result in incorrect tax returns and processing delays.”

Advice for South Africans who are behind on their taxes

Many taxpayers in South Africa may find themselves in a situation where their tax affairs have not been in order for months or even years.

Vallabh and Thebyane stressed that those who are not currently in good standing with SARS do not need to wait until filing season begins to address outstanding tax matters.

“Acting early can help avoid unnecessary penalties, interest, and administrative delays,” they said. Some practical steps taxpayers can take include:

• Ensuring that all outstanding tax returns have been submitted.
• Checking whether any tax debt is owing to SARS.
• Confirming that their banking and contact details on SARS eFiling are up to date.
• Gathering all relevant tax certificates and supporting documents ahead of filing season.

They added that any outstanding audits, verifications, objections, or disputes should be
resolved as soon as possible.

“Taxpayers with complex tax affairs may benefit from seeking professional tax advice to ensure they remain compliant.”

“Being proactive and engaging with SARS early is often far less costly and time-consuming than dealing with enforcement action after the fact.”

With the 2026 tax filing season approaching, Vallabh and Thebyane said it will continue a broader trend of SARS becoming a highly data-driven revenue authority.

They warned that the days of relying on non-disclosure or assuming SARS lacks visibility over a taxpayer’s affairs are rapidly disappearing.

“Taxpayers should view filing season not merely as an annual compliance obligation, but as an opportunity to ensure their tax affairs are accurate, complete and aligned with SARS’ increasingly sophisticated data capabilities.”

“Those who prepare early, maintain proper records and address issues proactively are likely to experience a far smoother filing season than those who leave matters until the last minute.”