What's changed at SARS: Filing Season 2026, auto-assessment and stricter penalty enforcement

SARS opened Filing Season 2026 on 1 July 2026 with a wider auto-assessment run — including, for the first time, eligible provisional taxpayers — plus a simplified ITR12, better prefilled data, and new WhatsApp self-service. On the enforcement side, the fixed-amount administrative non-compliance penalty regime under the Tax Administration Act 28 of 2011, section 210, has been extended to trusts from May 2026.

Reviewed by TefCo Compliance Research — last verified 15 September 2026.

In short

A wider auto-assessment net

SARS's 2026 Filing Season changes extended auto-assessment, for the first time, to certain eligible provisional taxpayers. A provisional taxpayer who receives an auto-assessment and disagrees with it can still amend and submit the relevant return by the provisional deadline, 22 January 2027.

SARS reported that by the end of 1 July 2026, more than 1.9 million taxpayers had already been auto-assessed, with about R8 billion in refunds paid out within 72 hours, as part of what it called a smarter, simpler, more secure Filing Season experience.

Simplified return and self-service

For Filing Season 2026, SARS prefilled more data (such as investment income), simplified and reduced repeated questions on the return, improved the residency-status questions, and added a dropdown for medical aid scheme selection to reduce capturing errors.

SARS also introduced a new declaration alert questionnaire intended to catch and resolve issues earlier, reducing the chance a return is selected for verification, and expanded WhatsApp self-service so taxpayers can check auto-assessment status, receive their Notice of Assessment (ITA34) and Statement of Account, and upload supporting documents through WhatsApp.

The updated eFiling look and feel for the ITR12 includes clearer messaging when a return is overdue — worth checking directly on eFiling rather than relying on last year's screenshots or guides.

A change to the ring-fencing of losses

For years of assessment commencing on or after 1 March 2026, section 20A of the Income Tax Act 58 of 1962, which deals with the ring-fencing of assessed losses, has been amended to apply at a marginal tax rate of 39%, rather than only at the maximum marginal rate of 45%. This widens the band of taxpayers to whom the ring-fencing rule can apply.

Administrative penalties reach trusts

SARS's administrative non-compliance penalty regime under the Tax Administration Act 28 of 2011, section 210, already applied to individuals (from 1 December 2022) and to companies that ignore a final demand. From 4 May 2026, SARS extended penalty assessment notices (AP34) to trusts with outstanding income tax returns (ITR12T), applying to tax periods from 2024 onwards.

Frequently asked

Do I need to do anything if I agree with an auto-assessment?

No — SARS says if you agree with the outcome, no further action is required and no ITR12 submission is needed.

Can trusts now be auto-assessed like individuals?

The 2026 changes extended auto-assessment to eligible provisional taxpayers, but trusts still file within their own window, 19 September 2026 to 22 January 2027 — check the trust's specific notification from SARS.

Does the ring-fencing change affect all taxpayers?

It affects individuals whose marginal tax rate reaches 39% or higher and who have assessed losses from certain trades, for years of assessment starting on or after 1 March 2026 — it does not change the underlying trades the rule applies to.

Sources

TefCo Corporate Compliance (Pty) Ltd is a compliance management platform, not a legal, tax or advisory firm. This guide is general information, not advice. Fees, dates and thresholds change — confirm current figures with the regulator before you rely on them.

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