The tax filing period via electronic filing (e-filing) and the South African Revenue Service (Sars) mobile application for individual taxpayers will be from July 21 to October 20. Provisional taxpayers can also file from July 21 to January 19, 2026.

For the majority of those who submit a return online, an assessment outcome is issued in under five seconds, if all is in order, Sars says, noting that this is world-class service.

The agency notes that it also manages the risk of impermissible or fraudulent refunds with sophisticated machine learning and AI model.

To avoid penalties, taxpayers must submit accurate information promptly. Taxpayers are urged to use Sars' communication channels, including its website, the AI virtual assistant on its website, the SARS Online Query System, its WhatsApp channel, its telephonic Sars services, and Sars' YouTube channel for how-to-file videos.

Taxpayers who owe Sars are urged to make payments as soon as possible or make payment arrangements, it says.

Additionally, only refunds more than R100 due to taxpayers will be automatically paid into their bank accounts within 72 hours once the assessment is completed.

“Taxpayers are using Sars’s digital channels successfully. There is no need to visit Sars Service Centres. If taxpayers must visit a service centre, they should book an appointment first to avoid long queues,” it says.

AUTO ASSESSMENT 

Further, before the start of the tax filing period, Sars completed its Auto Assessment period, which ran from July 7 to 20.

During the Auto Assessment period this year, 5.8-million taxpayers received automatic assessments, up from five-million in 2024. Additionally, 99.6% of automatic assessments issued to date have remained unchanged by taxpayers. Further, R10.6-billion in refunds due to taxpayers were paid within 72 hours, SARS says.

Sars uses data sourced from third party data providers to assess taxpayers for its Auto Assessment. As part of the agency's goal to 'make tax just happen', taxpayers do not have to take action when they are issued an automatic assessment.

For the few taxpayers that may need to update their tax returns with changes in case of outstanding information that SARS does not have, this can be done via eFiling or the Sars Mobi App, it adds.

Auto Assessment has made it easy for taxpayers to comply, says Sars commissioner Edward Kieswetter.

“Sars is working hard to give taxpayers the best service where 'tax just happens'.”