Notice No. 7958

25 September 2026

GG 55438

South African Revenue Service

In terms of section 95(6) of the Tax Administration Act, 2011, I, Ngobani Johnstone Makhubu, Commissioner for the South African Revenue Service, hereby extend the date by which a provisional taxpayer as defined in paragraph 1 of the Fourth Schedule to the Income Tax Act, 1962 (Act No. 58 of 1962), who received an automatic assessment in terms of paragraph 3(3) of Notice No. 7422, published in Government Gazette No. 54598 on 30 April 2026, may request a reduced or additional assessment to 22 January 2027. This extension applies only to provisional taxpayers whose automatic assessment was issued on or before 24 November 2026.

J Makhubu

Commissioner for the South African Revenue Service