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 so corporate returns and director disclosures are not rushed.
Provisional tax (IRP6)
If you earn income outside normal PAYE — rental, consulting, trust distributions, material interest or dividends in some cases, or significant capital events — provisional tax is usually part of your compliance story. Late or underestimated payments attract interest and can trigger underestimation penalties. Treat IRP6 as a diary item, not an afterthought.
Typical milestones (verify on SARS for your year)
SARS publishes the definitive opening and closing dates for each filing season. In practice, teams watch for:
- Opening of individual filing on eFiling and the MobiApp
- Different treatment for provisional vs non-provisional individual taxpayers
- Branch vs digital deadlines where still applicable
- Employer reconciliation (EMP501) and third-party data (IT3) timelines that feed into your return
Do not file on guesswork — check 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); additional medical spend if you qualify under Section 6B
- Retirement annuity / pension fund contribution certificates
- Travel logbook if you claim against a travel allowance or provided company car
- Rental: leases, bank statements, invoices for repairs and rates
- Capital gains: dates of acquisition/disposal, base cost, proceeds, costs of disposal
- Companies / CCs: trial balance, supporting schedules, loan agreements, asset register
eFiling and correspondence
Keep one place (cloud folder or binder) for SARS letters, IT34 assessments, and any verification or audit requests. On eFiling, check that contact details and banking are correct so refunds and letters are not delayed. Strong passwords and limited sharing of your profile reduce fraud risk.
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.