Runyamap Consulting

22/09/2026

📢 RUNYAMAP CONSULTING — SARS TAX FILING SEASON 2026

📢 SARS TAX FILING SEASON 2026

Are you ready to submit your 2026 Income Tax Return?

The South African Revenue Service (SARS) has confirmed the following important filing dates:

📅 AUTO-ASSESSMENTS
1 July – 12 July 2026

SARS uses information received from employers, banks, medical schemes, retirement funds, insurers and other third parties to prepare an assessment for selected taxpayers.

If you receive an auto-assessment:
✅ Review all the information carefully
✅ Check your income and deductions
✅ Confirm your banking details
✅ If everything is correct, no further action is required
⚠️ If information is missing or incorrect, you can amend and submit your ITR12.

📅 NON-PROVISIONAL TAXPAYERS
13 July – 23 October 2026

This generally includes individuals earning a regular salary where PAYE is deducted by their employer and who do not have additional income requiring provisional tax.

📅 PROVISIONAL TAXPAYERS
13 July 2026 – 22 January 2027

This may include individuals who earn income from sources such as:
• Business activities
• Freelance/self-employment
• Rental income
• Investments or other income not subject to PAYE

📅 TRUSTS
19 September 2026 – 22 January 2027

🔎 DOCUMENTS YOU MAY NEED

Keep your supporting documents ready, including:
• IRP5/IT3(a)
• Medical aid certificate
• Retirement annuity certificates
• Investment income certificates (IT3(b))
• Donation certificates (Section 18A)
• Travel logbook, where applicable
• Rental/freelance/business income records
• Capital gains information
• Other relevant supporting documents

⚠️ DON'T JUST ACCEPT YOUR AUTO-ASSESSMENT WITHOUT CHECKING IT.

SARS advises taxpayers to review their assessment carefully. Missing income, deductions or incorrect information can affect the final tax outcome.

🚨 BEWARE OF TAX SCAMS

SARS will not ask for your password, OTP, banking PIN or eFiling login details through email, SMS, social media or telephone. Always use official SARS channels and be cautious when sharing your personal information.

💼 Need assistance with your tax return?

RUNYAMAP CONSULTING

We are here to help you while you focus on your business.

📧 [email protected]
📱 WhatsApp: +27 82 9727 248

Let us help you stay compliant and file correctly and on time.

21/09/2026

21/09/2026

Book Your Consultation Today: https://bit.ly/4fU1rxDSARS is no lo...

16/09/2026

PROVISIONAL TAX TOP-UP PAYMENT: 30 SEPTEMBER 2026

What taxpayers and business owners need to know
With 30 September 2026 approaching, taxpayers with a February year-end should review their provisional tax position and consider whether a third or top-up provisional tax payment is required.
The third provisional tax payment is voluntary, but SARS recognises it as an important opportunity to reduce potential interest that may arise where the first two provisional tax payments were not sufficient.

Who should be paying attention?
This is particularly relevant to:
Individuals earning income that is not fully subject to PAYE
Business owners and self-employed individuals
Companies with a February financial year-end
Individuals receiving rental, investment or other taxable income
Taxpayers whose actual taxable income is higher than originally estimated
Taxpayers whose circumstances changed during the tax year
Provisional tax is based on an estimate of taxable income for the relevant year of assessment. The first two payments are made during the year, with the third payment providing an opportunity to bring the taxpayer's position closer to the actual tax liability.

Why is the top-up important?
Your first and second provisional tax payments may have been based on estimates that no longer reflect your actual financial position.
For example, your business may have:
Increased its turnover
Earned additional income
Had fewer deductible expenses than expected
Received additional investment or rental income
Experienced changes in taxable capital gains
Had other changes affecting taxable income
A top-up payment can help reduce the amount of tax outstanding after assessment and may reduce interest exposure where earlier provisional payments were insufficient.

What should you do before 30 September?
1. Review your year-to-date figures
Look at your income, expenses, taxable profit and other taxable income for the year.
2. Recalculate your estimated taxable income
Your provisional tax calculation should be based on a reasonable estimate of your taxable income for the relevant year of assessment.
3. Compare your liability with payments already made
Consider your first and second provisional tax payments, as well as PAYE or other relevant tax credits.
4. Determine whether a top-up is appropriate
If your expected final tax liability is higher than your provisional payments, a voluntary top-up payment may help reduce the eventual shortfall and associated interest exposure.
5. Submit the IRP6 and make payment
SARS allows provisional tax returns to be submitted through eFiling.

Important deadline
30 SEPTEMBER 2026
For taxpayers with a February year-end, SARS identifies the third/top-up provisional tax payment as falling on the last business day of September. For 2026, the relevant date is 30 September 2026.
Don't wait until the last minute. Give yourself enough time to review your financial information, calculate the estimated liability and process the IRP6 payment.

Need assistance?
Runyamap Consulting can assist with reviewing your provisional tax position, preparing the necessary calculations and helping you stay on top of your tax compliance obligations.

RUNYAMAP CONSULTING
We are here to help you while you focus on your business.

📧 [email protected]
📱 +27 82 9727 248

16/09/2026

VAT Changes Affecting Schools in South Africa: What You Need to Know
Effective from 1 January 2026, significant changes were introduced to the VAT treatment of schools in South Africa.
If you are involved in running a school, serve on a school governing body, or manage a school's finances, it is important to understand how these changes affect VAT registration, VAT charged on supplies, and input-tax claims.
What changed?
Before 1 January 2026, a school registered under the South African Schools Act could, in certain circumstances, be registered as a VAT vendor where it conducted taxable activities in addition to its core educational activities. Examples could include tuckshop sales, the hiring out of facilities, or certain accommodation activities.
From 1 January 2026, this position changed.
Under the amended VAT rules, all supplies made by a school are generally exempt from VAT, and schools therefore cease to carry on enterprises for VAT purposes.
There is a limited exception for schools that qualify as welfare organisations and conduct qualifying welfare activities, as confirmed by SARS.
What does this mean for schools?
Schools should review their VAT position and ensure that they:
Do not incorrectly charge VAT on supplies made from 1 January 2026.
Review their VAT registration status and the implications of exiting the VAT system.
Stop claiming input VAT on goods and services acquired from 1 January 2026, where the claim is no longer permitted.
Review accounting systems, invoices and fee structures to ensure VAT is not being incorrectly added.
Keep proper records and supporting documentation for the transition.
If VAT was incorrectly charged on supplies made from 1 January 2026, SARS requires the school to issue the appropriate credit notes and refund the VAT to the recipient before the VAT can be recovered through the VAT return process.
What about input VAT incurred before 2026?
There is an important transitional provision.
Input tax incurred before 31 December 2025 that was not previously claimed may still be claimed in the relevant VAT 201 returns up to the November 2026 tax period, provided the school has the required supporting documents.
Action for school finance teams
Schools should review their VAT records, invoices, supplier accounts and accounting systems to ensure that the school's VAT treatment is aligned with the rules effective from 1 January 2026.
Because the changes can affect both VAT previously charged and input-tax claims, schools should consider obtaining professional tax advice where their circumstances are complex.

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