Two SARS Deadlines to Diarise This October

October is a busy month. School terms are winding down, year-end planning is starting and the festive season is already showing up in the shops. SARS has also set two important deadlines this month, and missing either of them can lead to penalties you could easily avoid. Here’s what you need to know, explained simply.

1. Individual Tax Returns: Due by 23 October 2026

If you’re a non-provisional taxpayer, you have until 23 October 2026 to submit your income tax return (ITR12). You’re usually non-provisional if you earn a salary, your employer deducts PAYE and you don’t have any other significant income.

Were you auto-assessed? If SARS auto-assessed you and the information and outcome are correct, you don’t need to do anything else. Do check it carefully first. Auto-assessments can miss things like medical expenses, retirement annuity contributions or other income.

What’s new this year?

SARS has made a few changes to the return:

• More information is prefilled, such as investment income.
• The questions are simpler and clearer, with less repetition.
• There are new questions about residency status. This is especially important if you’ve lived or worked outside South Africa.
• A dropdown list of medical aid schemes to help prevent mistakes.
• WhatsApp access: you can get your Notice of Assessment (ITA34) and Statement of Account there, and upload supporting documents too.

Are you a provisional taxpayer?

If you have business, freelance, rental or investment income, you have more time. Your deadline is 22 January 2027. Even so, we’d recommend getting your information to us early so you don’t have a December rush.

2. Employers: The EMP501 Interim Reconciliation Is Due by 31 October 2026

If you run payroll, SARS’s Employer Interim Filing Season runs from 21 September to 31 October 2026.

The interim EMP501 reconciliation is your mid-year check. It confirms that the PAYE, UIF and SDL you’ve declared and paid to SARS match your payroll records. It’s also a good time to spot errors before the annual reconciliation, when they become much harder to fix.

As we mentioned earlier this year, SARS now rejects reconciliations where an employee who must be tax-registered doesn’t have a valid Income Tax Reference Number. Please check your employee details now so you don’t run into this problem later.

A Quick Word on Scams

Filing season is a busy time for scammers. SARS will never ask for your passwords, OTPs, banking PINs or eFiling login details by email, SMS, social media or phone.

How We Can Help

If you’re an Anlo client, we’re already working through these deadlines with you. If you haven’t sent us your tax documents yet, or you aren’t sure whether your auto-assessment is correct, please get in touch. Don’t wait until the week of the deadline.

Take care of your tax deadlines early so you can enjoy the rest of the year.