SARS Notice: Non-Submission of Provisional Tax Returns Explained

The South African Revenue Service (SARS) has begun issuing official compliance notices to provisional taxpayers who failed to submit their IRP6 return for the first provisional tax period of the 2026 tax year. If you have received such a notice, it is important to understand what it means, who it applies to, and what steps you should take immediately to avoid penalties and interest.

Who Is a Provisional Taxpayer?

A provisional taxpayer is any individual or business that earns income not subject to PAYE, including:

• Company directors
• Small business owners
• Sole proprietors
• Freelancers and consultants
• Companies and trusts

If you fall into one of these categories, you are legally required to submit two provisional tax returns (IRP6) each year, even if no tax is payable.

What Is the First Provisional Tax Period for 2026?

The first provisional tax return (IRP6) for the 2026 tax year was due by 31 August 2025. This submission is based on estimated taxable income for the year and applies even if your business had low or no activity during the period.

SARS uses this submission to assess risk, track compliance, and ensure that taxpayers are meeting their legal obligations.

Why Is SARS Sending These Notices Now?

SARS has significantly strengthened its automated compliance and enforcement systems. When an IRP6 is not submitted by the deadline, SARS automatically flags the taxpayer and issues a non-compliance notice.

These notices are typically sent via:

• SARS eFiling
• Email or SMS notifications
• The taxpayer’s SARS profile

Ignoring these notices can result in administrative penalties, interest charges, and further enforcement action.

What Happens If You Ignore the SARS Notice?

Failure to respond or submit the outstanding IRP6 can lead to:

• Monthly administrative penalties
• Interest on estimated tax
• Restriction of tax clearance certificates
• Increased risk of audits or estimated assessments
• Difficulty with financing, tenders, or compliance checks

Even if no tax is due, non-submission alone is considered non-compliance by SARS.

What Should You Do If You Received a Notice?

If you received a SARS notice for non-submission of your first provisional tax return for 2026, you should act immediately:

1. Log into SARS eFiling
2. Submit the outstanding IRP6 return
3. Ensure your income estimate is reasonable and accurate
4. Pay any provisional tax due, if applicable
5. Retain proof of submission and payment

If you are unsure how to submit, or if your tax affairs are already behind, professional assistance is strongly recommended.

Final Thoughts

SARS notices for non-submission of provisional tax returns should never be ignored. With SARS increasing its focus on compliance, early action can help you avoid unnecessary penalties, interest, and stress.