Auto-Assessment Extension: Fix It by 22 January 2027
If SARS sent you an auto-assessment and you are a provisional taxpayer, you now have until 22 January 2027 to correct it. SARS confirmed the extension in a notice published on 25 September 2026. Here is who it applies to, why an auto-assessment is often incomplete for business owners, and how to fix yours.
What SARS changed
SARS Notice 7958, published in Government Gazette 55438 on 25 September 2026, extends the date by which a provisional taxpayer who received an auto-assessment may ask SARS for a reduced or additional assessment. The new date is 22 January 2027, the same day filing season closes for provisional taxpayers.
The extension only covers auto-assessments issued on or before 24 November 2026.
Who | Deadline |
|---|---|
Individuals who are not provisional taxpayers | 23 October 2026 |
Provisional taxpayers correcting an auto-assessment issued on or before 24 November 2026 | 22 January 2027 |
Provisional taxpayers filing an ITR12 | 22 January 2027 |
Are you a provisional taxpayer?
You are generally a provisional taxpayer if you earn income that is not a salary and has no tax deducted from it before you receive it. That includes:
Income from a business you run as a sole proprietor or freelancer
Rental income from property
Interest, foreign dividends or other investment income above the SARS exemption thresholds
Provisional taxpayers pay tax in advance by submitting two provisional tax returns (IRP6) during the year, and then file an annual income tax return (ITR12) once the tax year has closed.
Why an auto-assessment is often incomplete for business owners
An auto-assessment is built from the third-party information SARS already holds about you: the IRP5 from your employer, interest certificates from your bank, and your medical aid and retirement annuity certificates. SARS does not receive information about:
Your business income and expenses
Rental income and the costs of earning it
Other deductions you may be entitled to, such as a home office or business travel
If the auto-assessment leaves income out, accepting it does not make that income go away. SARS can still raise an additional assessment later, with interest and possibly penalties. If it leaves out deductions you qualify for, you may be paying more tax than you owe.
How to correct your auto-assessment
Check whether you were auto-assessed. Log in to SARS eFiling or the SARS MobiApp and look for a notice of assessment (ITA34) for the 2026 tax year, which ran from 1 March 2025 to 28 February 2026.
Note the date it was issued. The 22 January 2027 date applies to auto-assessments issued on or before 24 November 2026.
Compare it with your records. Check every income and deduction line against your books, bank statements and tax certificates.
File an ITR12 with the correct figures. If anything is missing or wrong, submit a return on eFiling. This is how you ask SARS for a reduced or additional assessment.
Keep your supporting documents. SARS may ask for proof of your income and deductions after you file.
What happens if you do nothing
If your auto-assessment is correct and complete, you do not need to do anything further. If it is not, correcting it after the deadline is more complicated, and income SARS picks up later can attract interest and penalties. Using the extension to file a complete return now is the simplest route.
Frequently asked questions
Who does the 22 January 2027 extension apply to?
Provisional taxpayers who received an auto-assessment issued on or before 24 November 2026.
I am not a provisional taxpayer. Does this extension help me?
No. For individuals who are not provisional taxpayers, the filing deadline is 23 October 2026. See our 23 October checklist.
Do I have to accept my auto-assessment?
No. If it is correct, you do not need to do anything. If it is incomplete or wrong, file an ITR12 with the correct figures before the deadline.
Where do I find the date my auto-assessment was issued?
The date is on your notice of assessment (ITA34), which you can open on SARS eFiling or the SARS MobiApp.
Related guides
Let us check it for you
Our personal tax membership is R454.25 a year including VAT. It covers your annual ITR12, a check of your auto-assessment, SARS queries and year-round tax questions answered by our SARS-registered team. If you only need this year's return, order a once-off personal tax return. Provisional taxpayers can also have their provisional tax return (IRP6) handled.
Source: SARS Legal Counsel, Notice 7958, Government Gazette 55438, 25 September 2026. See also: SARS: How does auto-assessment work?.
