Personal Income Tax Return and Employer Reconciliation Deadlines Approaching
SARS thanks all taxpayers and employers who have already met their filing obligations. If you have not yet submitted, avoid last-minute filing. Submit early to verify your information, correct any errors, provide supporting documents where required, and resolve any technical issues before the deadline.
Filing early lets you receive refunds faster, make necessary arrangements, avoid penalties, and file with confidence.
- Non-Provisional Individual Taxpayers — do not miss 23 October 2026 deadline
- Employer Interim Reconciliation Filing Season 2026
- e@syFile™ Employer: Streamlining Employer Compliance
Non-Provisional Individual Taxpayers — do not miss 23 October 2026 deadline
If you are a non-provisional taxpayer and were not auto-assessed, you must submit your Income Tax Return (ITR12) via SARS eFiling or the SARS MobiApp by 23 October 2026 to avoid administrative penalties.
Here is how to submit Your ITR12 in four steps.
Step 1: Log in to SARS eFiling or the SARS MobiApp
Access your ITR12 and begin the filing process.
Step 2: Refresh Your Data
Before completing your return, click “Refresh Data” so that SARS receives the latest third-party information from employers, medical schemes, retirement funds, banks, and other institutions.
Step 3: Review and Update Your Information
Check your personal details, banking information, income, deductions, and tax certificates. Update any incorrect information before proceeding.
Step 4: Complete and Submit Your Return
Confirm that all income has been declared and submit your return by 23 October 2026.
Don’t wait until the deadline. Filing early gives you time to correct any errors and lets you avoid delays and penalties.
Important Information
- Keep all relevant supporting documents for deductions and credits readily available in case SARS requests them for verification.
- Pay any outstanding debt. If you are unable to settle your tax debt in full, you may apply for payment arrangements.
- Paying your tax debt on time is a legal obligation and lets you avoid additional penalties and interest.
Payment Options
Taxpayers can pay through the following channels:
- SARS eFiling
- Electronic Funds Transfer (EFT)
- Payments at participating banks
For more information, go to: Filing Season
Scam Alert — “Tax Return Notification”
A new scam wave is circulating via SMS and email, telling recipients they are owed a refund and directing them to a fraudulent website to claim it.
If you receive such an email, please delete and block it. If in doubt, email the SARS IT Security team at [email protected] or visit the Scams & Phishing webpage to see the latest scam examples.
Employer Interim Reconciliation Filing Season 2026
Employers must submit an accurate EMP501 declaration together with employee tax certificate information between 21 September and 31 October 2026. The Employer Interim Reconciliation covers the period 1 March to 31 August 2026.
Submissions can be made via SARS eFiling or e@syFile™ Employer (eFiling is available for employers with 50 employees or fewer).
Employer reconciliation plays an important role in the tax system. Accurate and timely submissions ensure that employee earnings, taxes, and deductions are correctly reflected, supporting smooth and efficient tax administration.
For more information, go to: Pay As You Earn
e@syFile™ Employer: Streamlining Employer Compliance
e@syFile™ Employer helps employers prepare and submit accurate reconciliations while reducing manual administration. On the platform you can:
- View the latest software updates and enhancements in the e@syFile™ Employer Release Notes.
- Complete, submit, and revise Employer Reconciliation Declarations (EMP501).
- Import employee tax-certificate data and capture EMP501 information offline, connecting only when ready to submit to SARS.
- Manage Third-Party Appointments (AA88s) efficiently.
- Register employees through the Income Tax Registration (ITREG) function.
Top Tip: Reconcile Before You Submit
Before submitting your Employer Reconciliation Declaration (EMP501), review the latest eFiling or e@syFile™ Employer Release Notes for important updates and enhancements.
For accurate reconciliation, verify that the following amounts match:
- EMP201 declarations (PAYE, SDL, UIF, and applicable ETI)
- Payments made to SARS (excluding penalties and interest)
- Employee tax certificates (IRP5/IT3[a])
Also confirm that employee details, tax reference numbers, payroll information, and tax values are correct. Resolve any differences before submission and confirm that the EMP501 has been successfully submitted and received by SARS, not merely saved or generated on the system.
#ThePowerOfDone #YourTaxMatters
For more information, go to: e@syFile™
