As of 25 September 2026, there are 28 days until the SARS tax return deadline for non-provisional individual taxpayers. Two new developments from SARS make filing urgently — not eventually — the correct decision: eFiling system congestion is already confirmed and documented, and a newly introduced validation mechanism is silently rejecting returns that taxpayers believe are correctly submitted.
Here is everything you need to know before the 23 October deadline.
eFiling Congestion Is Already Happening — and It Will Get Worse
SARS has confirmed that many taxpayers are experiencing slow loading times and intermittent access issues on the SARS eFiling platform and SARS MobiApp. The disruptions coincide with the millions of South Africans logging in to submit their annual tax returns, creating a significant surge in traffic — and SARS IT teams are actively working to address performance issues.
SARS itself warns on its filing season page: to manage high traffic on eFiling, at times you will have to wait for full access to the site. This is not a theoretical risk — it is happening right now, with four weeks still to go. In the final two weeks before the 23 October deadline, demand on eFiling will reach its annual peak. System slowdowns during that period are virtually guaranteed based on every prior year’s experience.
The practical consequences of filing late are significant:
- System access issues — you may be unable to log in or complete your submission during peak congestion periods
- Delayed processing — submissions made close to the deadline take longer to process, delaying any refund due to you
- No extensions — SARS does not grant extensions due to eFiling system congestion; the 23 October deadline is absolute for non-provisional taxpayers
- Penalties apply from day one — if you miss the deadline for any reason, penalties of R250 to R16,000 per month begin immediately
The single most effective action you can take right now is to file your return before October — while the system is accessible and processing is fast.
New Warning: SARS Is Rejecting Returns Due to ROT Validation
This is the most important new development of the 2026 filing season and one that most taxpayers are completely unaware of.
SARS has introduced a new validation mechanism called the Recognition of Transfer (ROT) validation. Here is what it means and who it affects:
If you made a lump sum transfer or purchase of annuity (POA) between retirement funds during the 2025/2026 tax year, SARS now requires a matching ROT submission from the receiving fund before it will accept your tax return. A tax return will be rejected if a lump sum transfer or purchase of annuity between retirement funds was declared and SARS did not receive a matching ROT from the receiving fund.
This means your return — which may be correctly completed in every other respect — will be rejected by SARS for a reason entirely outside your control. You declared the transfer correctly. Your fund did not submit the required ROT to SARS. Your return bounces.
Who Is Affected by the ROT Validation?
You may be affected if during the 2025/2026 tax year you:
- Transferred a lump sum from one retirement fund to another (for example, when changing jobs or consolidating retirement savings)
- Purchased a living annuity or life annuity from a retirement fund
- Made any other lump sum transfer between retirement funds
What to Do If Your Return Is Rejected for ROT
If you submit your return and it is rejected due to a missing ROT, the process to resolve it is as follows:
- Contact the receiving fund immediately — the fund that received your transfer or annuity purchase must submit the ROT to SARS. This is the fund’s legal obligation, but it will not happen unless you request it
- Allow time for processing — once the receiving fund submits the ROT to SARS, there may be a delay before SARS updates its records
- Refresh eFiling and resubmit — once the ROT is submitted, the taxpayer must refresh the data on eFiling and submit the return
This process takes time — potentially days or weeks depending on how quickly the fund responds and how long SARS takes to process the ROT. If you discover a ROT rejection in the final week before 23 October, resolving it in time may be impossible. Filing now gives you the time to identify and resolve this issue before the deadline closes.
SARS Has Already Paid Out R8 Billion in Refunds
SARS has already completed approximately 1.9 million auto-assessments, with around R8 billion paid out in refunds. Taxpayers who filed early received their refunds months ago. Those who are still waiting are also waiting for their refund — and every week of delay is a week of your money sitting with SARS.
If you are owed a refund, filing now rather than in October means you receive it sooner. There is no benefit to waiting.
Auto-Assessment: Have You Reviewed Yours?
If you received an auto-assessment between 1 and 12 July 2026 and have not yet responded, the 23 October deadline applies to you too. You can still reject your auto-assessment and file your own ITR12 before the deadline — but the window to do so is closing.
Tax experts advise taxpayers to verify all pre-populated information on the SARS eFiling platform before accepting an auto-assessment or submitting a return, as reviewing these details carefully helps reduce the risk of delayed refunds, corrections or penalties later in the process.
Check your auto-assessment carefully for:
- Missing retirement annuity contributions
- Incorrect medical aid figures
- Travel allowance or home office deductions not included
- Any income source not reflected — rental, freelance, investment
If anything is missing or incorrect, reject the auto-assessment and file your own return. An accepted auto-assessment has the same legal weight as a filed return and correcting it afterwards is a more complex process. For a full deduction checklist, see our earlier post: 36 Days Left — Are You Claiming These SARS Tax Deductions Before the October Deadline?
What Happens If You Miss the 23 October Deadline
For non-provisional individual taxpayers, the consequences of missing 23 October 2026 are automatic and escalating:
- Administrative penalty: R250 to R16,000 per month depending on your prior year taxable income
- Duration: The penalty runs for every month the return remains outstanding — up to 35 months
- Interest: 10.25% per annum on any unpaid tax from the day after the deadline
- No grace period: Penalties begin the day after 23 October with no warning and no opportunity to cure before they are applied
For a full explanation of what happens if you miss the deadline and how penalty remission works, see our post: What to Do If You Miss the SARS Filing Deadline.
File Now — Let TaxCorp Handle It
With 28 days to go, eFiling already congested, and returns being rejected for reasons taxpayers cannot anticipate, the case for professional representation has never been stronger. TaxCorp’s SAIPA-registered consultants handle the complete filing process on your behalf:
- Review your documents and identify all eligible deductions
- Check for potential ROT validation issues before submission
- Prepare your ITR12 accurately and completely
- Submit via SARS eFiling before the 23 October deadline
- Handle any SARS rejections, queries, or verification requests
- Resolve outstanding prior year returns where applicable
We work entirely remotely — send your documents via email or WhatsApp and we handle everything. Flat-rate, transparent pricing. No surprises.
28 days sounds like enough time. eFiling congestion and ROT rejections can consume every one of them. Contact TaxCorp today — call 011 791 6153, WhatsApp us on +27 82 495 9131, or complete the contact form on our website.
Frequently Asked Questions
What is the SARS filing deadline for 2026?
The deadline for non-provisional individual taxpayers is 23 October 2026. Provisional taxpayers and trusts have until 22 January 2027.
Why is my SARS return being rejected?
If you made a lump sum transfer between retirement funds during the 2025/2026 tax year, your return may be rejected due to a missing ROT (Recognition of Transfer) from the receiving fund. Contact the receiving fund and ask them to submit the ROT to SARS, then resubmit your return.
Is SARS eFiling working right now?
SARS has confirmed intermittent congestion and slow loading times on eFiling and the MobiApp as filing season traffic increases. Filing now — rather than waiting for October — reduces the risk of system access issues close to the deadline.
Can I still reject my auto-assessment?
Yes — you can reject your auto-assessment and file your own ITR12 at any time before the 23 October 2026 deadline. If anything in the auto-assessment is missing or incorrect, you should reject it and file your own return.
Can TaxCorp file my SARS return on my behalf?
Yes — TaxCorp is a SAIPA-registered tax practitioner and files returns on behalf of clients across South Africa, entirely remotely. Contact us on 011 791 6153 or WhatsApp +27 82 495 9131 to get started.