16/09/2026
THE BRIEF | Wednesday 16 September
SARS closes the individual filing season on 23 October 2026. That is 37 days. Whether that date is yours, or whether you have until January, turns on one word that most guest house owners have never had explained to them.
THE DATES
From SARS's own Filing Season 2026 page:
"Non-provisional individuals: 13 July to 23 October 2026"
"Provisional taxpayers: 13 July 2026 to 22 January 2027"
"Trusts: 19 September 2026 to 22 January 2027"
WHICH ONE ARE YOU
SARS puts it plainly on its provisional tax page. "Any person who receives income (or to whom income accrues) other than remuneration, is a provisional taxpayer." And: "Most salary earners are therefore not-provisional taxpayers, if they have no other sources of income."
Remuneration means pay from an employer who deducts PAYE. Room income is not remuneration.
So if guest house income comes to you in your own name, your date is 22 January 2027. If your only income is a salary and nothing else, October is yours. If you have both, check, because October arrives first and it does not wait.
SARS also says there is no registration or deregistration process for provisional tax, and the onus is on you to work out whether you are liable.
WHAT LATE COSTS
From SARS's admin penalty page, the penalty "comprises fixed amount penalties based on a taxpayer's taxable income and can range from R250 up to R16 000 a month" "for each month that the non-compliance continues."
It repeats. "Administrative penalties recur each month that the taxpayer is non-compliant, up to a maximum of 35 months."
And it reaches backwards. SARS has raised these since 1 December 2022 "if a natural person failed to submit an income tax return for years of assessment from 2007 onwards" "when that person has one or more income tax returns outstanding."
SARS does not publish, on that page, the income bands that decide where between R250 and R16 000 you land. We are not going to guess them for you.
WHY THIS MATTERS TO YOU
Two things.
One. A tax clearance certificate needs your returns up to date. The Department of Tourism's Tourism Grading Support Programme, which in its own words gives "80% discount on their grading assessment fees" to all qualifying applicants, lists a valid tax clearance certificate among its supporting documents. A 2019 return you had forgotten about stops you at the first page of that application, and at the first page of most corporate and government accommodation work.
Two. This is the first year SARS can auto assess a provisional taxpayer. Its Changes for Filing Season 2026 page says a provisional taxpayer who receives an auto assessment and disagrees may amend and submit by 22 January 2027. Read that as a warning. An auto assessment is built from what third parties reported to SARS. It will not contain the expenses nobody reports on your behalf, which for a guest house is most of them. Left alone, it stands.
THE ONE THING TO DO TODAY
Open eFiling and look at your returns list. Not this year. All of them. Any year showing as outstanding is a monthly penalty running whether a letter ever reached you or not.
SARS's contact centre is 0800 00 7277. Its own page gives the hours as weekdays 8:00 to 16:00, "Except Wednesdays 9:00-16:00". Today is a Wednesday, so nine o'clock.
Sources:
https://www.sars.gov.za/latest-news/get-ready-for-filing-season-2026/
https://www.sars.gov.za/types-of-tax/provisional-tax/
https://www.sars.gov.za/individuals/what-if-i-do-not-agree/admin-penalty/
https://www.tourism.gov.za/CurrentProjects/TIP/Tourism_Grading_Support_Programme/Pages/Tourism_Grading_Support_Programme.aspx
1 June 2026 - Now is the time to update your personal and banking details online.