The South African Revenue Service (SARS) will once again adopt a phased approach to Filing Season 2026, with Commissioner Dr Johnstone Makhubu urging taxpayers to avoid rushing to Service Centres and instead make use of the organisation’s expanding digital platforms.
Speaking at the official launch of Filing Season, Makhubu stressed that Filing Season does not open to all taxpayers at the same time and that SARS has designed the process to make compliance easier, faster and more seamless.
Auto Assessments Open First
The first phase of Filing Season will run from 1 to 12 July 2026 and will focus exclusively on auto-assessments.
SARS expects to issue approximately six million auto-assessments during this period.
According to Makhubu, the auto-assessment process is a “world-class innovation” that allows taxpayers with less complex tax affairs to be assessed automatically using information already provided by employers and other third-party data providers.
Taxpayers selected for auto-assessment will receive a notification from SARS via SMS, email or other official channels.
“If they are satisfied that the information reflected is complete and correct, they do not need to do anything. Tax just happens for them,” said Makhubu.
Where a refund is due and all information is correct, SARS says refunds will be paid within 72 hours.
Filing Season Dates
The broader Filing Season for taxpayers who need to submit returns will open on 13 July 2026.
The filing deadlines are:
- Non-provisional taxpayers: 13 July to 23 October 2026
- Provisional taxpayers: 13 July 2026 to 22 January 2027
- Trusts: 13 July 2026 to 22 January 2027
SARS says the phased approach helps manage taxpayer volumes, reduces pressure on service channels and provides greater certainty around when taxpayers need to take action.
Digital-First Approach
A key message from SARS this year is that taxpayers should avoid unnecessary visits to Service Centres.
“There is no need for taxpayers to take a day off work or take a taxi to visit a SARS Service Centre,” Makhubu said.
To accommodate high demand, SARS has upgraded its digital infrastructure, including introducing a virtual waiting room on eFiling and the SARS MobiApp to manage peak traffic periods.
If too many users log in simultaneously, they may be placed in a secure digital queue to maintain system stability.
Taxpayers Encouraged to Do a Health Check
Ahead of Filing Season, SARS is encouraging taxpayers to review their tax affairs and ensure their details are up to date.
The Commissioner warned that several issues can delay what would otherwise be a smooth process, including:
- Closed bank accounts
- Incorrect banking details
- Outdated contact information
- Missing third-party data
- Outstanding returns from previous years
By resolving these issues before Filing Season opens, taxpayers improve their chances of a seamless experience and faster refund processing.
Third-Party Data Remains Critical
SARS highlighted that information received from employers, financial institutions, medical schemes, retirement funds and other third-party providers remains the foundation of the auto-assessment system.
This data allows SARS to prepopulate returns and issue early assessments.
However, taxpayers should note that if third-party providers update or correct information after 1 July, previously issued assessments may change accordingly.
Expanded Support Channels
SARS continues to expand its digital support services to reduce the need for physical visits.
Available channels include:
- eFiling
- SARS MobiApp
- Lwazi AI Assistant
- SARS Contact Centre
- WhatsApp support service
- Online Query System (SOQS)
Through SOQS, taxpayers can submit queries, upload documents, request tax numbers and access various services remotely.
SARS will also host webinars, explainer videos and live Q&A sessions throughout Filing Season to help taxpayers understand the process and their obligations.
Understanding Refund Delays
SARS acknowledged that refund delays remain one of the biggest concerns for taxpayers.
The revenue service emphasised that delays do not automatically indicate a problem and may occur for legitimate reasons, including:
- Verification processes
- Banking detail mismatches
- Recently changed bank accounts
- Outstanding tax obligations
- Late updates from third-party data providers
Makhubu reminded taxpayers that compliance remains both a legal obligation and a civic responsibility.
“Tax compliance is both a legal obligation and a civic duty. It enables the building of a capable state that funds public services and infrastructure that we all rely on,” he said.
He added that SARS paid more than R35 billion in refunds during the previous Filing Season and reiterated that refunds will be paid within 72 hours when all information is in order.
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