SARS Filing Season Is Open. Here's What to Do First.
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SARS officially launched its 2026 Filing Season communication campaign on 18 June 2026, with Commissioner Dr Johnstone Makhubu urging taxpayers to understand how the season is structured before taking any action.
The launch focused on three things: how the phased process works, what refund and verification timelines look like, and what taxpayers should do, and when, to avoid unnecessary delays or visits to SARS Service Centres.
Here's exactly what you and your clients need to know.
The Dates That Matter
SARS is running a phased approach this year, and the order matters:
1 – 12 July 2026: Auto Assessment period. SARS will issue approximately 6 million auto-assessments to taxpayers with straightforward tax affairs. These taxpayers should not visit a SARS Service Centre during this window.
13 July – 23 October 2026: General filing period. Non-provisional individual taxpayers who are not auto-assessed must submit their returns by 23 October.
22 January 2027: Provisional taxpayer and trust deadline. As covered in the 2026 filing season dates overview, these deadlines are legally binding and SARS has already activated formal penalties for late trust filings.
Auto Assessment: The Most Misunderstood Part of Filing Season
Every year, auto-assessment causes unnecessary panic. Clients rush to Service Centres when they should stay home. Practitioners get calls from clients who accepted an assessment without reading it. Here is how it actually works:
SARS uses data from employers, medical aids, retirement funds, and financial institutions to build a pre-populated return. If SARS has everything it needs, it generates an ITA34 Notice of Assessment without the taxpayer doing anything.
If the taxpayer agrees with the assessment, they do nothing. SARS processes the outcome. If a refund is due and all banking details are correct, the refund arrives within 72 hours.
If the taxpayer disagrees or the information is incomplete, they can file a correction via eFiling or the SARS MobiApp.
The critical point: auto-assessment is not always accurate. Taxpayers should review the ITA34 immediately, not accepting it automatically. An auto-assessment is harder to correct under deadline pressure.
What Can Delay a Refund
SARS Commissioner was direct about this. A delayed refund is not automatically a sign that something has gone wrong. SARS will verify before paying where:
Banking details do not match what SARS holds on record
Bank accounts have been closed or changed recently
There are outstanding returns from previous years
Third-party data providers corrected or updated information after an initial assessment was issued
This is important context to share with clients who expect a refund the moment they file. Set the expectation now: everything in order, 72 hours. Something needs checking, it takes longer for good reason.
The Pre-Filing Health Check Your Clients Need to Do Now
Before July, every client should confirm the following:
Personal details — full name, ID number, and address must match SARS records.
Banking details — correct bank account number, branch code, and account type. A closed or changed account is one of the most common reasons refunds are delayed.
Contact information — email address and mobile number must be up to date so SARS notifications reach the right person.
Outstanding returns — any unfiled return from a prior year must be resolved. SARS will not process a current-year refund if there are outstanding compliance obligations.
Third-party data — employers, medical aids, and retirement funds must have submitted accurate, up-to-date data. If a client changed jobs, switched medical aids, or made two-pot withdrawals during the year, verify the information is correct before auto-assessment begins.
All of this can be checked and updated via eFiling or the SARS MobiApp before the season opens.
Digital Channels First. Service Centres Last.
SARS is firm on this. Taxpayers and practitioners should exhaust digital options before considering a branch visit.
The available channels:
eFiling — prepopulated returns, corrections, queries, and document uploads
SARS MobiApp — mobile filing and account management
Lwazi — SARS's AI assistant for common questions
Online Query System (SOQS) — file queries, upload supporting documents, request a tax number
WhatsApp — 0800 11 7277
Contact Centre — 0800 00 7277
If a client must visit a Service Centre, they can book an appointment via the SARS website, by calling 0800 00 7277 and selecting option 0, or by sending an SMS to 47277 with the word "Booking" followed by their ID or passport number. Walk-in clients will be assisted after those with appointments, so booking in advance saves time.
Service Centres are open on weekdays from 08:00 to 16:00. There is no reason for a client to take leave or travel to a branch during the auto-assessment period from 1 to 12 July.
What This Means for Your Practice
Filing Season is your highest-volume, highest-risk period. Getting ahead of it now is the difference between a manageable season and a reactive one.
The updated income tax guides for 2025/26 are already published and should be in your workflow. If you have partnership clients, the new IT3(BO) beneficial owner register process is also live this season and will cause ITR12 rejections if you have not set it up correctly.
Use the pre-filing window now to clean up client records, communicate expectations around refund timelines, and flag any clients with outstanding prior-year obligations before they become filing season emergencies.
SARS paid more than R35 billion in refunds during last year's Filing Season. If the information is correct and the details are in order, the system works. Your job is to make sure your clients are ready before the season starts, not after the first problem arrives.
Practical Summary: Your Filing Season Checklist
Before 1 July, confirm each client has:
Updated personal and contact details on SARS
A valid, active bank account registered with SARS
No outstanding returns from prior years
Accurate employer, medical aid, or retirement fund data on record
Awareness of how auto-assessment works and what to do if they receive one
During auto-assessment (1–12 July):
Do not send clients to Service Centres
Advise clients to wait for their ITA34 notification from SARS
Review the assessment before accepting it
Use eFiling or the MobiApp to correct any errors.