Mid-2026 is the right time to get your tax records in order. Individual filing season has historically opened in July, with different channels and taxpayer categories following their own cut-offs — always confirm the current tax calendar on the official SARS website and on eFiling before you rely on any third-party summary.
Employees should start collating IRP5 / IT3(a) certificates, medical scheme tax certificates, retirement fund contribution certificates, and investment income documents as soon as issuers release them. Business owners with a 28 February financial year-end should finalise management accounts and supporting schedules for the year just closed.
Provisional tax (IRP6)
If you earn income outside normal PAYE — rental, consulting, trust distributions, or material capital events — provisional tax is usually part of your compliance story. Late or underestimated payments attract interest and can trigger underestimation penalties.
Verify milestones on SARS
- Opening of individual filing on eFiling and the MobiApp
- Different rules for provisional vs non-provisional individuals
- EMP501 and IT3 timelines that feed into returns
- Final dates published by SARS for the year of assessment you are filing
Do not file on guesswork — use the notice SARS publishes for the relevant year of assessment.
Documents that speed up a clean filing
- IRP5 / IT3(a) for every employer and pension fund
- Medical scheme certificate (Section 6A); Section 6B medical spend if applicable
- Retirement annuity / pension fund contribution certificates
- Travel logbook if you claim travel or a company car
- Rental schedules; capital gains worksheets for disposals
- For companies: trial balance, loan agreements, asset register
eFiling and correspondence
Keep one place for SARS letters, IT34 assessments, and verification or audit requests. On eFiling, check that contact details and banking are correct so refunds and letters are not delayed.
How Active Accounting can help
We prepare accurate returns, reconcile your supporting documents, and respond to SARS queries with a clear audit trail — for employees, owner-managed businesses, and trusts with more complex income.
Need Help With This?
Our team of registered tax practitioners and accountants can handle this for you. Get a free, no-obligation quote today.