SARS has extended the deadline to 22 January 2027 for certain provisional taxpayers who received an automatic assessment for the 2026 year of assessment and need to request a reduced or additional assessment.
The extension was published in Notice 7958 on 25 September 2026 under section 95(6) of the Tax Administration Act. It applies to provisional taxpayers who received an automatic assessment under the 2026 return notice and do not agree with the assessment outcome. The notice is listed on the SARS Public Notices page.
What has changed?
Eligible provisional taxpayers who received an automatic assessment now have until 22 January 2027 to request that SARS make a reduced or additional assessment. This is also the filing deadline SARS has published for provisional taxpayers who were not auto-assessed.
SARS previously announced that certain provisional taxpayers could receive automatic assessments during the 2026 Filing Season. Where the taxpayer agrees with the assessment, no further action is required. Where the taxpayer disagrees, the return may be amended and submitted by the applicable deadline. SARS outlines this process in its 2026 Filing Season guidance.
Who should pay attention?
The development is particularly relevant to sole proprietors, partners, independent professionals and other individuals who earn income outside a standard salary arrangement and are registered as provisional taxpayers.
It may also affect small businesses where the owner’s personal tax position is linked to business income, deductible expenses, retirement contributions, investment income or the disposal of business-related assets. An automatic assessment should not be treated as a substitute for reviewing the underlying figures.
What businesses and taxpayers should check
- Business income: Compare the information used by SARS with the business’s accounting records and management accounts.
- Allowable expenses: Check that qualifying expenses incurred in producing income have been considered and properly supported.
- Additional income: Review interest, rental, investment, partnership and other income that may not be fully reflected in pre-populated information.
- Capital transactions: Identify whether asset disposals or other transactions may have capital gains or losses consequences.
- Supporting records: Keep invoices, bank statements, tax certificates, schedules and other evidence available in case SARS requests verification.
- Cash flow: If the assessment shows an amount payable, factor the liability into the business’s cash-flow forecast before the payment date shown on the assessment.
Practical next steps
First, access the assessment and supporting information through the taxpayer’s official SARS channel. Next, reconcile the assessment to the accounting records and identify any missing, incorrect or unsupported information. If a correction is required, prepare the relevant schedules and supporting documents before submitting the amended return.
The extension provides additional time, but it should not encourage unnecessary delay. Early review gives taxpayers more time to resolve missing third-party information, correct accounting records and plan for any resulting tax liability.
Businesses that need assistance with bookkeeping, tax reviews or year-end tax preparation can explore Your Financial Partner’s accounting and tax services.
