Employers: mid-year PAYE reconciliation opened 21 September and closes 31 October
Every employer registered for PAYE must submit the EMP501 interim reconciliation for March to August 2026 between 21 September and 31 October.
Diesel refund users must register again on SARS’s new eFiling system
SARS has moved diesel refund registration to a new eFiling system, and existing farming, forestry, mining and fishing users must register again because it is not automatic.
Provisional taxpayers can make an optional top-up payment until 30 September
Individuals with a February year-end who underpaid provisional tax for 2025/26 have until 30 September 2026 to make the voluntary third payment.
Personal tax returns due 23 October; provisional taxpayers have until 22 January
Non-provisional taxpayers must file by 23 October 2026, while provisional taxpayers and trusts have until 22 January 2027.
SARS plans real-time VAT invoicing and wants your comment by 16 October
SARS wants your views on proposed digital VAT invoicing and reporting. Comments close on 16 October 2026; no invoicing rules change yet.