The Commissioner for the South African Revenue Service, in terms of section 95(6) of the Tax Administration Act, 2011, has extended the date by which a taxpayer, eligible for automatic assessment under paragraph 3(3) of Notice No. 7422 published in Government Gazette No. 54598 dated 30 April 2026, may request a reduced or additional assessment to 23 October 2026.
The extension does not apply if the date of the automatic assessment is after 27 August 2026.