Auto assessment change for taxpayers in South Africa

• The deadline for provisional taxpayers who have been auto-assessed to request reduced or additional assessments has been extended to 22 January 2027.
• The extension only applies to provisional taxpayer auto assessments issued on or before 24 November 2026, as SARS expands its auto-assessment processes to more taxpayers across the country.
• Trustees and representative taxpayers required to file their trust returns before 22 January 2027, with the trust filing season opening on 19 September 2026.