The South African Revenue Service (SARS) has since clarified how its new declaration questionnaire will operate during the 2026 Filing Season.
The declaration alert is not issued before a taxpayer submits their return, as was initially understood. Instead, it is issued after the return has been filed, if SARS identifies something on the return that requires clarification.
The taxpayer will then be prompted to complete a declaration questionnaire. If the taxpayer’s responses satisfactorily address the issue requiring clarification, the return will not be routed for verification. However, if the taxpayer declines to complete the questionnaire, the return will be routed for verification.
Nico Theron, founder of Unicus Tax Specialists SA, says the declaration questionnaire is therefore not a pre-emptive alert that enables taxpayers to identify potential issues before submitting their returns. Rather, it appears to function as a pre-verification screening process, giving taxpayers an opportunity to clarify certain issues before SARS determines whether a full verification is required.