The South African Revenue Service (“SARS”) has issued a further notice ahead of the 2026 filing season, extending the date by which taxpayers who are eligible for automatic assessment may request correction to SARS-issued auto-assessments.

In terms of the notice, issued on 19 June 2026, under section 95(6) of the Tax Administration Act, 2011, taxpayers who are eligible for automatic assessment under the 2026 Notice to Submit Returns may now request a reduced or additional assessment from SARS by 23 October 2026.

While this extension is a welcome development, it should not be misunderstood as a general relaxation of compliance obligations. Rather, it is a reminder that taxpayers and tax practitioners must act quickly once an auto-assessment is issued, as the failure to do so may cause a relatively simple correction process to evolve into a far more complex legal dispute.

The 2026 Filing Season will begin with an auto-assessment period from 1 July to 12 July 2026, with SARS expecting to issue approximately 6-million automatic assessments during this period.

“SARS Issued It” Is Not a Defence

A common misconception is that where SARS issues an auto-assessment, any error in that assessment becomes “SARS’ problem”. This is incorrect.

The onus remains on the taxpayer to ensure that their tax affairs are complete and correct. Even where SARS has issued an assessment based on third-party data, the taxpayer remains responsible for verifying that all income, deductions, gains, exemptions and relevant factual disclosures have been properly declared.

This is particularly important because SARS may not have the taxpayer’s full factual position. Accordingly, an auto-assessment must be checked as soon as possible to allow sufficient time for corrections. Where it is correct, the matter can be closed. Where it is incorrect, the taxpayer must act within the prescribed timeframe.

Do Not Miss the Correction Window

Where the taxpayer acts within the applicable period, the assessment may be corrected through a request for revised return. However, where the taxpayer misses the relevant timeframe, the matter may move into a more complex legal process.

This may require the taxpayer to lodge an objection, motivate condonation where time periods have been missed, and provide a detailed legal and factual basis for the relief requested.

A correction that could have been dealt with efficiently during filing season becomes a formal tax dispute. 

SARS Compliance Is Now Notice-Driven

The latest notice also highlights a broader trend in SARS administration. Tax compliance is no longer only about submitting a return once a year. SARS now communicates extensively through notices, auto-assessments, verification letters, completion letters, statements of account, penalty notices, final demands and other electronic correspondence.

Each notice may create a specific deadline, risk, opportunity or required action.

For taxpayers and tax practitioners, the key issue is therefore not only whether SARS issued a notice, but whether that notice was identified, understood, allocated, actioned and closed off in time.

Taxpayers who are uncertain about their assessment or wish to request a reduced or additional assessment should engage directly with tax advisors well-versed in dealing with SARS assessments.

Written by Robyn Gilbert, MySARSAssistant; and Jaydi Smit, Client Support Specialist for Tax Return Services at Tax Consulting SA