South Africans should not just accept their SARS auto-assessments

South Africans must carefully review their tax auto-assessments before accepting them, as missing income or deductions could result in tax problems or missed refunds.

As the 2026 filing season opens on 29 June, millions of South Africans are set to receive an auto-assessment based on data the South African Revenue Service (SARS) already holds.

Even though SARS has enhanced parts of its auto-assessment process, taxpayers still need to conduct a careful review before accepting it.

This is according to online tax assistant TaxTim, which cautioned that if taxpayers do not respond to their auto-assessment, SARS will treat that as an agreement.

SARS has confirmed that 2026 auto-assessments will be issued from 1 July to 12 July 2026, which means tax season is now in full swing for many individual taxpayers.

Taxpayers who are not auto-assessed, or who disagree with theirs, can file from 13 July, with a deadline of 23 October 2026 for non-provisional individuals. Other key filing dates are:

• Non-provisional individuals: 13 July to 23 October 2026
• Provisional taxpayers: 13 July 2026 to 22 January 2027
• Trusts: 19 September 2026 to 22 January 2027

For the 2026 tax filing season, the revenue service has improved many of its systems’ capabilities. Enhancements include:

• Pre-filled third-party data, such as investment income
• A simplified return with clearer questions
• A dropdown of approved medical-aid schemes to reduce errors
• Delivery of assessment notices via WhatsApp
• A new declaration alert questionnaire is intended to reduce the number of returns flagged for verification.

“SARS auto-assessments should be genuinely better this year,” said TaxTim’s head of tax, Andre Bothma. “But SARS can only assess what it can see.”

“If income or deductions aren’t in the data SARS receives, your assessment won’t include them, so it’s your responsibility to fix it.”

Third-party data

A SARS auto-assessment is generated from information supplied by third parties, including IRP5 data from employers and medical-aid certificates from medical schemes.

The taxman also uses data from retirement annuity certificates issued by funds and investment income certificates issued by financial institutions.

Pre-filling these reduces admin and helps most people get it right the first time. However, this does not mean South Africans should take auto-assessments at face value.

“You must make sure that your assessment is complete,” the revenue service explained on its auto-assessment page.

“For example, if you received rental income or other income, or have deductions in addition to what we reflected in your assessment, you must file a tax return.”

There are several items which could easily be omitted from the pre-filled information. Some common missing items include:

• Freelance, side-hustle, or other self-employment income
• Rental income
• Foreign income
• Section 18A donations to approved organisations
• Qualifying out-of-pocket medical expenses
• Home-office expenses
• Business travel claims against a travel allowance
• Direct retirement annuity contributions not reported by a fund

“Missing income and missing deductions are two different problems,” Bothma said. “Missing income can lead to under-declaration, and SARS queries down the line.”

“Missing deductions means you are leaving money on the table. So be sure to check it carefully for correctness.”

Before accepting, taxpayers should confirm that the income, deductions, and personal details in the assessment match their actual position for the tax year.

However, where the third-party data itself is wrong, say a medical-aid or IRP5 figure, taxpayers cannot simply edit it on the return.

SARS requires the original provider – the employer, medical scheme, or fund – to correct the information and resubmit it. Only deductions and income that SARS didn’t have can be added by the taxpayer when they file.

If taxpayers do not respond to their auto-assessment, SARS treats that as an agreement, and the assessment stands.

Any refund of R100 or more is paid automatically, which SARS said happens within 72 hours, provided there are no banking, compliance, or verification issues.

If taxpayers disagree with their auto-assessment, they can file a corrected return through their preferred tax filing channel.

“Your best approach is to take a few minutes to check the numbers against your real situation,” Bothma suggested.