Millions of taxpayers could receive their tax refunds sooner this filing season as the South African Revenue Service introduces a new process designed to resolve minor discrepancies before returns are selected for verification.
The new “declaration alert” system, unveiled at Thursday’s launch of the 2026 tax filing season, allows taxpayers to confirm or correct small inconsistencies in their returns before SARS initiates a formal verification process. If the issue is resolved, the return proceeds without further checks, potentially reducing delays and speeding up refunds for compliant taxpayers.
The change addresses one of taxpayers’ biggest frustrations during filing season. In previous years, even relatively minor discrepancies could trigger verification, often delaying the finalisation of an assessment and any refund due. The declaration alert effectively creates an earlier intervention point, allowing taxpayers to resolve simple issues before they become lengthy verification cases.
Commissioner Dr Johnstone Makhubu said SARS has redesigned this year’s filing season after listening to taxpayers and reflecting on last year’s shortcomings.
“We have listened carefully to taxpayers in the feedback that they have given us. We’ve reflected honestly on our own performance and used these insights to fundamentally improve the design and the delivery of Filing Season 2026,” he said.
“Our response is deliberate and focused. It is about reducing effort that taxpayers have to expend in meeting their compliance obligations. It is about enhancing clarity through simplified processes and better guidance.”
Auto assessments remain the fastest route to a refund
As in previous years, SARS will begin with an auto-assessment period from 1 to 12 July, during which it expects to issue about six million assessments using information received from employers, banks, retirement funds, medical schemes, and other third-party data providers.
Taxpayers selected for auto assessment will receive a notification from SARS and can review their assessment on eFiling or the SARS MobiApp. If they are satisfied that the information is complete and correct, they do not need to submit a tax return.
Where a refund is due, and all their tax affairs are in order, SARS says it will pay refunds within 72 hours.
The declaration alert is aimed at those taxpayers who do need to submit returns from 13 July. If SARS identifies a minor discrepancy, taxpayers will first be asked to confirm or correct the information before the matter progresses to formal verification.
Don’t compare your filing season with your neighbour’s
One of Makhubu’s strongest messages was also one of the simplest.
Receiving an auto assessment is not a race.
Because SARS expects to issue about six million auto assessments, notifications will be sent in batches between 1 and 12 July. Taxpayers should therefore not assume something has gone wrong simply because somebody else receives an assessment before they do.
“We cannot process six million people at once,” Makhubu said, urging taxpayers to wait until the auto-assessment period has run its course before contacting SARS because they have not yet received a notification. Last year, about 98% of taxpayers accepted their auto assessments without making any changes.
The Commissioner urged taxpayers not to visit SARS branches during the auto-assessment period, because they had not yet received an auto-assessment notification, emphasising that assessments would be issued in batches throughout the 1 to 12 July period.
Why refunds can still be delayed
Although SARS is promising a smoother filing season, Makhubu cautioned that refunds will not always be immediate.
He said SARS has redesigned this year’s filing season around the taxpayer experience, recognising that “behind every tax number is a person trying to get it right while managing the pressures of daily life”.
The most common reasons for delays remain incorrect banking details, outstanding tax returns from previous years, outstanding tax debt, verification processes, or updated information submitted by employers or other third-party data providers after an assessment has already been issued.
He encouraged taxpayers to perform what he called a “filing season health check” before July by confirming that their banking details, contact information, and tax affairs are up to date.
The message is simple: the fewer outstanding issues taxpayers have before filing season begins, the less likely they are to experience delays.
If SARS needs more information
Not every return will be finalised immediately.
Where supporting documentation is required, SARS is increasingly steering taxpayers towards digital channels rather than branch visits.
Taxpayers can upload supporting documents through eFiling, the SARS MobiApp, and the SARS Online Query System (SOQS), which also allows taxpayers to submit queries, request tax numbers, and access a range of other services remotely.
Makhubu said SARS had worked to integrate its service channels better and improve the filing journey, making it easier for taxpayers to move between digital platforms without needing to visit a branch.
Looking ahead, he said SARS plans to make greater use of artificial intelligence to perform electronic verification of supporting documents, reducing manual intervention and further shortening turnaround times.
The filing process itself has also been simplified through better pre-populated returns, clearer assessment notices, and improved online guidance, while SARS has strengthened biometric verification and other security controls to protect taxpayer accounts.
Digital first – but branches remain open
Although SARS wants more taxpayers to transact digitally, Makhubu said that personal assistance remains available.
Taxpayers who need to visit a branch are encouraged to make appointments to reduce waiting times, but walk-in clients will still be assisted.
He acknowledged that many taxpayers believed they would be turned away without an appointment, saying this was incorrect. The difference is simply that taxpayers with appointments are generally assisted first, while walk-in clients may have to wait longer.
Tax practitioners remain central to the system
Although SARS is encouraging taxpayers to make greater use of its digital channels, Makhubu said tax practitioners continue to play a critical role in the tax system.
Describing practitioners as an extension of the tax administration, he said they help the revenue service to reach millions of taxpayers and remain key partners in improving voluntary compliance.
At the same time, he cautioned taxpayers not to assume that appointing a practitioner shifts responsibility for compliance.
“We also expect taxpayers to take ownership of their compliance position, even if they are using a tax practitioner,” he said. “The responsibility for compliance must not be divorced from the taxpayer because they are using a tax practitioner.”
Beware of refund scams
Makhubu warned taxpayers to be particularly vigilant during filing season, when fraudsters typically become more active.
He urged taxpayers to ignore unsolicited emails, SMSs, or other communications claiming to come from SARS and to be cautious of phishing attempts designed to obtain personal information.
He also warned against individuals who promise to secure inflated or illegitimate tax refunds.
“We know that during this time there are people that approach innocent taxpayers and say, ‘I can make refunds flow for you’,” Makhubu said.
“We just want to warn taxpayers that you must be aware of those scams.”
The Commissioner urged taxpayers to ignore such offers and to respond only to official SARS communications.
Filing season dates
The filing season will take place in three phases:
- 1 to 12 July 2026: Auto assessments.
- 13 July to 23 October 2026: Filing period for individual taxpayers who are not auto assessed.
- 13 July 2026 to 22 January 2027: Filing period for provisional taxpayers and trusts.
SARS is urging taxpayers to update their banking details before filing season, ignore tax refund scams, and phishing attempts, respond promptly to requests for information, and avoid waiting until deadlines before submitting returns.
Makhubu’s advice to taxpayers was simple: “Prepare early, trust the process, and let tax just happen.”
Building on Kieswetter’s legacy
Although the briefing focused on filing season, it also offered the clearest indication yet of how Makhubu intends to lead SARS following the retirement of Edward Kieswetter, who is widely credited with rebuilding the institution after the years of state capture.
Rather than signalling a change in direction, Makhubu repeatedly emphasised continuity. He described SARS as an organisation built on “a very stable foundation” over the past seven years. He said his focus would be on disciplined execution rather than developing a new strategy.
His administration will be built around two priorities: accelerating SARS’s modernisation programme while simultaneously “getting the basics right” through stronger service delivery, improved institutional capability, and greater taxpayer trust.
He said his leadership would be guided by six principles: continuity and stability, people-centred leadership, meritocracy, values-driven leadership, service excellence, and stronger taxpayer education.
At the same time, the Commissioner made it clear that making compliance easier for honest taxpayers goes hand in hand with making it harder for those who seek to abuse the system.
“We are moving from being an administrator to being a service provider, from being an enforcer to being a partner in compliance, from complexity to simplicity by design,” he said.
