SARS Opens Broader Phase of 2026 Tax Filing Season

Posted 13 July 2026 Written by Acts Online
Category Tax

Brought to you by SAnews: In terms of the Income Tax Act, No. 58 of 1962, the South African Revenue Service (SARS) has officially opened the broader phase of the 2026 tax filing season for provisional and non-provisional taxpayers, introducing several system updates and key compliance deadlines.

Following the conclusion of the auto-assessment period on 12 July 2026, taxpayers with more complex tax affairs are now required to submit their annual returns. SARS has outlined the specific filing timelines for the respective categories of taxpayers as follows:

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

Key System and Administrative Changes

For the 2026 filing cycle, SARS has implemented several administrative and system changes to the eFiling platform and the Income Tax Return (ITR12) to streamline compliance and reduce verification delays:

  • Enhanced Prefilled Data: Additional third-party data, including investment income, is pre-populated to reduce manual capturing.
  • Simplified Questionnaire: The ITR12 features simplified questions, clearer wording, and fewer repeated fields.
  • Residency Status Fields: New questions and specific date fields have been introduced to capture tax residency status accurately.
  • Medical Aid Dropdown: A standardized dropdown list of approved medical schemes has been integrated to prevent selection errors.
  • WhatsApp Integration: Taxpayers can now check their auto-assessment status, request their Notice of Assessment (ITA34) and Statement of Account (SOA), and upload supporting documents via WhatsApp.
  • Declaration Alert Questionnaire: A new pre-submission alert system helps taxpayers identify and resolve potential discrepancies before final submission, reducing the likelihood of being selected for manual verification.

Taxpayers can verify their filing obligations using the official Do you need to submit a return? tool. Those requiring in-person assistance at a SARS Service Centre are advised to book an appointment in advance via the SARS Appointment Booking system or by calling 0800 00 7277.

What this means for you, your business, or your clients

  • For yourself: Ensure your personal details, banking particulars, and contact information are updated on eFiling before attempting to submit your individual ITR12 return to avoid administrative delays or refund holds.
  • For your business: Review the tax residency status and medical aid contributions of employees to align payroll data with the new prefilled fields and dropdown selections on the SARS system.
  • For your clients: Advise provisional taxpayers and trust clients of their respective deadlines (22 January 2027) and utilize the new declaration alert questionnaire to pre-screen returns for potential audit triggers before submission.

Originally published at https://www.sanews.gov.za/south-africa/tax-filing-season-enters-broader-phase

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