Behind on your tax returns? How catching up with SARS works

Last reviewed October 2026.

You can still file. Outstanding tax returns can be submitted to SARS as a catch-up, even when several years have been missed. The sooner you start, the less it usually costs, because the main penalty keeps running every month until the return is in.

Did you miss the 2026 deadline?

For most individuals who are not provisional taxpayers, the 2026 filing deadline was 23 October 2026. Provisional taxpayers and trusts have until 22 January 2027. If you missed 23 October, file as soon as you can. The steps below are the same for one late return or several.

What does it cost to leave returns unfiled?

SARS charges a fixed administrative penalty for each outstanding return. For individuals it ranges from R250 to R16,000 a month, depending on taxable income, and it can keep running for up to 35 months. Interest is charged on any unpaid tax on top of that. Companies face the same penalty once SARS has issued a final demand and the return is not filed within 21 business days.

What should you do first?

1. See what is outstanding. Your accountant registers as your tax practitioner on SARS eFiling, so they can see every open year and act for you.

2. Gather the documents for each missing year: IRP5 certificates from employers, medical aid certificates, retirement annuity contribution statements, and records of any other income.

3. File each return: the ITR12 for individuals, or the ITR14 for companies.

4. Check every assessment when it comes back, and pay or arrange payment for any tax due.

Does voluntary disclosure help?

Only in some cases. SARS’s Voluntary Disclosure Programme is for income or information that was never declared. A successful application can bring relief from understatement penalties, but it does not remove penalties for submitting a return late. SARS will also usually not accept an application once it has given notice of an audit or investigation into the same matter. If the problem is simply returns that were never filed, the fix is to file them.

What if an assessment looks wrong?

You can ask SARS for the reasons behind an assessment, and you can object to it. An objection must be lodged within 80 business days of the assessment date. See Tax dispute assistance for how C-Consult handles objections and appeals.

What does a catch-up cost at C-Consult?

A standard individual tax return is R1,250 + VAT. A catch-up is charged the same way: R1,250 + VAT for each outstanding tax year, with a discount possible when several years are filed together. More complex returns are quoted before any work starts. All prices exclude VAT, which is added at 15%.

Do you also need provisional tax?

If you earn income from a freelance business, commission, or renting out property, you must register for provisional tax. If your only non-salary income is interest, dividends or property rental, you are exempt as long as that income is R30,000 or less a year. A catch-up is a good moment to check this, so the problem doesn’t build up again.

Before you act: this is general information, not advice for your situation. Book a free 30-minute consultation to talk through your own position.

Related: Individual tax returns, Tax dispute assistance, Frequently asked questions.

Sources: SARS, “What is an administrative penalty?” (sars.gov.za). SARS, “What is an objection?” (sars.gov.za). Tax Administration Act 28 of 2011, section 229. 2026 filing deadlines as published by SARS and reported by EWN on 19 June 2026.