Overview
- SARS began issuing auto‑assessments on 1 July with notifications sent between 1 and 12 July to roughly six million qualifying taxpayers who can check status via the SARS Online Query System or wait for SMS, email or WhatsApp messages.
- If taxpayers agree with an auto‑assessment no ITR12 is required but anyone who finds missing or incorrect income or deductions must submit a corrected return through eFiling or the MobiApp.
- SARS has added digital features this season, including a Limited Functionality “waiting room” for high traffic, prefilled third‑party data on forms, WhatsApp delivery of Notices of Assessment and the option to upload supporting documents via WhatsApp.
- A new Recognition of Transfer (ROT) validation will reject returns that declare a retirement fund transfer when SARS has not received a matching ROT from the receiving fund, forcing taxpayers to have the transferee fund submit the ROT before resubmission.
- Refunds of R100 or more are paid automatically once assessments clear verification and banking checks, SARS says these payments typically happen within 72 hours while manual filing windows run from 13 July to 23 October for non‑provisional taxpayers and to 22 January 2027 for provisional taxpayers.