02/07/2026
Filing Season 2026 is here!
This year, SARS has unveiled smarter, simpler, and more secure digital enhancements with a view to making tax compliance simpler. A key innovation is the Declaration Alert Questionnaire - designed to streamline verification after tax return submission. The purpose, according to SARS, is to address anomalies (for example, unusual medical contribution entries) before escalation to verification, with the intention of reducing the number of verifications initiated.
In terms of the process:
- This applies on submission of an individual tax return - i.e. it is not applicable to those individuals auto-assessed, unless a revised return is submitted for these individuals.
- Once the return is submitted, an assessment will be generated (ITA34).
- Dependent on the risks identified, taxpayers may be prompted to complete the declaration questionnaire to clarify certain disclosure.
- If completing online (i.e. not at a SARS branch), one can choose to respond immediately, defer for up to 3 business days, or decline.
- Those completing returns at a SARS branch have to act immediately.
- If one declines to complete the questionnaire, a verification letter will be issued.
- If the questionnaire is completed, the SARS system will determine if further verification is required and if so, a verification letter will be generated requiring the submission of specified supporting documents.
- Corrections to the return may also be requested if anomalies are identified through completion of the questionnaire.
Whilst some believe the timeline is too short, SARS is of the view that the questionnaire is simple enough to complete within the 3 business days, with questions requiring only multiple choice options or yes/no answers. Time will tell, based on the experience of taxpayers impacted by this.
If a verification is still initiated following the declaration questionnaire, we look forward to improved verification letters that are targeted rather than generic. SAICA has previously raised concerns with SARS regarding the extent of documentation requested in certain instances (e.g. proof of payment of ALL expenses, IYKYK) and SARS acknowledged concerns and committed to improving the letters during the current filing season.
Read more about the Filing Season updates: https://lnkd.in/dcndkhHB and Changes for Filing Season 2026 | South African Revenue Service
