In the final stretch before the 23 October 2026 SARS filing deadline, the South African Revenue Service has introduced a series of important eFiling changes that affect individual taxpayers, businesses, and importers and exporters alike. With just 11 days remaining, being aware of these updates could be the difference between a smooth submission and an unnecessary complication.
Here is everything that has changed in the past two weeks — and what it means for your filing.
1. You Can Now Unmerge Your eFiling Profile Without Calling SARS
One of the most practically useful changes SARS introduced this season was published on 2 October 2026: eFiling profile unmerging is now available as a self-service function directly on the eFiling platform.
Previously, if your eFiling profile had been incorrectly merged – combining two separate taxpayers’ profiles, or linking personal and business tax types incorrectly – you had to contact the SARS Contact Centre and wait for assistance. The unmerge function was introduced in April 2024, but required a call or branch visit. From 2 October 2026, both merging and unmerging of tax profiles are possible directly on eFiling, without waiting for SARS support.
With the deadline 11 days away, that difference in turnaround time matters enormously.
Who Does This Affect?
You may have a merged eFiling profile issue if:
- You see tax types or returns on your eFiling dashboard that do not belong to you
- You cannot access a specific tax type that should be on your profile (such as VAT or provisional tax)
- Your returns are showing under the wrong taxpayer name or reference number
- You share login credentials with a spouse or business partner whose tax affairs have become interlinked with yours
If any of these describe your situation, log into eFiling and look for the unmerge function under your profile settings. If you are unsure how to proceed, TaxCorp can assist – a merged profile that is not corrected before submission can cause your return to be filed against the wrong taxpayer record.
2. New Alert Declaration Questionnaire – Resolve Issues Before a Formal Audit
SARS has introduced a new Alert Declaration questionnaire on eFiling, designed to help taxpayers identify and resolve discrepancies in their returns before SARS initiates a formal verification or audit.
In previous years, if SARS’s systems detected a discrepancy between your return and third-party data – for example, a mismatch between the interest income you declared and what your bank reported – SARS would proceed directly to issuing a verification notice or, in more significant cases, an audit notification.
The new Alert Declaration questionnaire gives taxpayers a structured opportunity to explain or correct discrepancies at the point of submission, before the review process begins. For taxpayers whose affairs are straightforward but whose data contains minor inconsistencies, this has the potential to significantly reduce the number of post-submission queries.
What This Means for You
If SARS’s system flags a discrepancy when you submit your ITR12, you may now be prompted to complete the Alert Declaration questionnaire as part of the submission process. Take your time with it. If you are unsure how to respond to a specific alert, do not guess – an incorrect declaration can worsen your position. Contact TaxCorp for guidance before completing the questionnaire.
For more on what happens after submission, see our earlier guide: What Happens If SARS Audits You — and How TaxCorp Can Help.
3. Rule 64E.20 — New Customs Accreditation Rules on eFiling
Published on 9 October 2026 and authorised by SARS Commissioner Ngobani Johnstone Makhabu, the new Rule 64E.20 governs the process of transferring client accreditation details into SARS’s electronic accreditation system via eFiling – effective retroactively from 1 September 2025.
This applies specifically to businesses involved in customs activities: importers, exporters, clearing agents, and freight forwarders. The eFiling system has become SARS’s central platform for all customs client registrations and updates, and industry stakeholders have reported increased entry rejections at border posts due to incomplete or outdated importer/exporter validations.
What Customs-Active Businesses Must Do
- Link profiles on eFiling: Ensure that VAT numbers, import/export codes, and clearing agent details are correctly linked on the platform.
- Update your RLA information: This can be initiated via SARS eFiling, but merging legacy codes or correcting legal entity data may still require an in-person visit to a SARS Customs Office.
- Assign correct user roles: Internal staff responsible for customs functions must be assigned the appropriate eFiling user roles to access the RLA platform.
Because Rule 64E.20 is effective retroactively from 1 September 2025, businesses operating in customs should review their historical accreditation data, not just current records. If your business has received any border post rejections recently, this rule change may explain why – and provides the remedy.
4. SARS Saturday Service Centres Now Open
Selected SARS service centres are now opening on Saturdays ahead of the 23 October deadline, providing additional access for taxpayers who cannot take time off during the week.
However, before making the trip, consider whether an in-person visit is actually necessary. TaxCorp handles all filing completely remotely. Send your documents via WhatsApp or email and we submit on your behalf via eFiling – no queue, no travel, no waiting room. For most taxpayers this is faster and more reliable than a branch visit, particularly in the final days when service centres are at their busiest.
The ROT Validation Issue Has Not Gone Away
As we reported last month, SARS is still rejecting returns where a lump sum was transferred between retirement funds and the receiving fund has not submitted a Recognition of Transfer (ROT) to SARS. If you made any retirement fund transfer during the 2025/2026 tax year and have not yet filed, check your ROT status before submitting.
Contact the receiving fund immediately if it has not submitted — the resolution process takes time, and that time is running out. For the full explanation, see: 28 Days Left — SARS eFiling Is Already Congested and Returns Are Being Rejected.
11 Days Left — Act Now
The 23 October 2026 deadline is absolute. There are no extensions for eFiling system errors, missing documents, or profile complications. Every day you wait reduces the time available to resolve any issue that arises after submission.
TaxCorp’s SAIPA-registered consultants handle the complete filing process on your behalf – including checking for merged profile issues, ROT validation risks, and Alert Declaration responses. We work entirely remotely.
Contact TaxCorp today: call 011 791 6153, WhatsApp +27 82 495 9131, or complete the contact form on our website. 11 days is enough time – but only if you start now.
Frequently Asked Questions
What is the SARS eFiling deadline for non-provisional taxpayers in 2026?
The deadline is Friday, 23 October 2026 – 11 days away as of 12 October. Provisional taxpayers and trusts have until 22 January 2027.
What is the SARS Alert Declaration questionnaire?
A new questionnaire introduced for the 2026 filing season that allows taxpayers to explain or correct discrepancies in their return before SARS initiates a formal audit or verification. If prompted, complete it carefully – incorrect responses can worsen your position.
How do I unmerge my eFiling profile?
As of 2 October 2026, the unmerge function is available as self-service directly on eFiling under your profile settings. If you are unsure how to proceed, contact TaxCorp for assistance before attempting it.
What is Rule 64E.20 and does it affect my business?
Rule 64E.20 governs customs client accreditation on eFiling, effective retroactively from 1 September 2025. It applies to importers, exporters, clearing agents and other customs-registered businesses. Check that your VAT number, import/export codes and clearing agent details are correctly linked on eFiling.
Can TaxCorp still file my 2026 tax return before the deadline?
Yes — with 11 days remaining, TaxCorp can complete and submit your return before 23 October. Contact us immediately on 011 791 6153 or WhatsApp +27 82 495 9131.