For the 2026 filing season, taxpayers selected for auto-assessment will receive notices between 1 and 12 July, before the broader filing period opens for non-provisional taxpayers on 13 July. The aim is to reduce the burden on taxpayers by using information SARS already receives from employers, banks, medical schemes, retirement funds and insurers.

For many salaried taxpayers with straightforward affairs, this is a major convenience. Instead of completing a full return from scratch, they receive an assessment showing whether SARS calculates that they are due a refund, owe tax, or have a zero balance. If the information is correct, no further action is required. Where a refund is due, SARS has indicated that payment can follow relatively quickly, provided banking details are valid.

But convenience does not remove responsibility. Taxpayers should still treat an auto-assessment as something to review. Third-party data can be incomplete or wrong, and SARS may not have all deductible expenses or relevant information. Medical expenses not fully reflected by a medical scheme, retirement annuity contributions, donations, travel claims, rental income, side income, foreign income or investment income could all affect the final tax position.

The safest approach is to check the assessment carefully on eFiling or the SARS MobiApp, confirm that personal and banking details are up to date, and compare the assessment against tax certificates and supporting documents. If anything is missing or inaccurate, the taxpayer should file a return correcting the information rather than leaving the auto-assessment unchanged. This can prevent incorrect charges, missing out on valid refunds, or facing legal penalties. Should you require professional advice in this regard, do not hesitate to contact our offices.