SARS is issuing its first round of SARS auto-assessment notices between 1 and 12 July 2026, based on third-party data received from employers, banks, medical schemes, retirement funds, insurers and other providers. If you receive a notice in this window, it can feel like the easiest tax season yet: no forms, no queues, just an assessment sitting in your inbox. That is genuinely convenient, but convenient does not mean correct, and it is worth taking a closer look before you let it stand.
What an auto-assessment actually is
A SARS auto-assessment is a pre-populated assessment based largely on information submitted to SARS by third parties on your behalf. Where that data is complete and accurate, the resulting assessment is usually a fair reflection of your position. Where it is not, because information was omitted, submitted late, or captured incorrectly, that gap carries straight through into the assessment SARS issues to you.
Where SARS auto-assessments commonly fall short
A number of situations are not always fully captured by third-party data, including additional medical expenses paid out of pocket, travel allowance claims supported by a valid logbook, commission-earner deductions, independent contractor income and source codes, rental income and foreign income not reported by a third party, and missing or incorrect IRP5/IT3(a) information.
SARS has indicated that taxpayers who agree with their SARS auto-assessment do not need to take any further action. That guidance assumes the assessment has actually been reviewed, though, and taxpayers should not simply allow it to stand without review. Before relying on an auto-assessment, it is worth checking it against the documents you would ordinarily use to complete a tax return, including:
- IRP5/IT3(a) certificates
- Medical aid certificate
- Retirement annuity certificate
- Investment certificates
- Travel logbook, where applicable
- Rental income and expense records, where applicable
It remains your responsibility, even when SARS did the assessment
Even when SARS generates the assessment itself, responsibility for making sure it is correct and complete remains with you as the taxpayer. Where rental income, other taxable income, missing deductions, or incorrect third-party data are not reflected, it is the taxpayer’s responsibility to correct this and submit an accurate return by the applicable deadline, rather than assume the gap will be picked up later.
The same principle applies in the other direction. If SARS’s own data results in an assessment that overstates a refund, an incorrect refund may be processed, but that does not mean the matter is permanently closed. SARS may issue a revised or additional assessment where later information shows the original assessment was incorrect, which can create complications for you well after the fact, even though the error originated on SARS’s side.
Where to from here
Filing season for individual taxpayers runs from 13 July 2026: non-provisional taxpayers have until 23 October 2026 to submit or correct a return, and provisional taxpayers until 22 January 2027. Both dates leave time to have a SARS auto-assessment reviewed properly rather than acted on in haste.
Auto-assessments are useful, but they must be reviewed – not simply accepted on the strength of arriving, pre-filled, in your inbox. If you are not confident that yours reflects your full picture, it is worth having it checked against your records well before the applicable deadline passes.
Disclaimer
The information contained in this article is provided for general informational purposes only and does not constitute accounting, tax, audit, legal, financial, or other professional advice. While every effort has been made to ensure the accuracy of the information at the time of publication, laws, regulations, and interpretations may change, and the application of information may vary depending on individual circumstances.
Readers should not act upon the information contained in this article without seeking appropriate professional advice specific to their situation. AIM | Accountants in Motion accepts no responsibility for any loss or damage arising from reliance on information contained herein.
