Why early preparation matters

Filing season often places unnecessary pressure on taxpayers who only begin the process close to the deadline. Reviewing your tax affairs early allows time to identify missing information, verify third-party data, update personal details and address any issues that could delay submission or affect the outcome of an assessment. A proactive approach also places taxpayers in a better position to respond efficiently should additional information be requested.

What taxpayers should know

Auto assessments: A non-provisional taxpayer is typically an individual who earns a regular salary or wage from an employer and whose PAYE is deducted throughout the year. Where SARS issues an auto assessment between 1 July and 12 July 2026, it should be reviewed carefully to confirm that all income, deductions and personal details have been correctly reflected before it is accepted.

Non-provisional individuals: Taxpayers filing during the period from 13 July to 23 October 2026 should avoid delaying preparation. Gathering supporting documentation early can help reduce filing pressure and support a complete and accurate submission.

Provisional taxpayers and trusts: A provisional taxpayer generally earns income in addition to salary, or from another source such as business activities, freelance work, investments or rental income, and is required to make advance tax payments during the year. Although provisional taxpayers and trusts have until 22 January 2027 to file, early preparation remains important to avoid rushed, incomplete or inaccurate submissions.

Taxpayers who ceased residency during the year: Taxpayers who ceased to be South African tax residents during the year should take particular care before filing. SARS requires changes in tax residency status to be declared, and the effective date of cessation can have important consequences for the treatment of income and capital gains. In practical terms, income earned before cessation may need to be considered differently from income earned after the taxpayer became a non-resident, and taxpayers should also assess whether any deemed disposal or other exit tax consequences arise. Early review of residency status, supporting documents and the correct filing position is strongly recommended to avoid delays or misstatements in the return.

At BDO, we encourage taxpayers to assess their filing position as early as possible and begin compiling the information required for submission well ahead of the deadline. Early action can reduce the risk of omissions, delays and avoidable compliance issues, while creating time to address any complexities before filing. Whether you need support reviewing an auto assessment, confirming your taxpayer status or preparing your return, our tax team can help you navigate filing season with greater confidence and clarity.

How BDO can assist

• Reviewing auto assessments and identifying whether any corrections or additional disclosures are required
• Confirming taxpayer status and filing obligations for individuals, provisional taxpayers and trusts
• Assisting with the preparation and submission of accurate income tax returns supported by the necessary documentation
• Providing practical guidance where taxpayers have more complex income streams, deductions or compliance concerns
• Advising taxpayers who ceased South African tax residency during the year on their filing position, supporting documents and related tax implications

For more information contact Nicoline Benzien: nbenzien@bdo.co.za