With the 2026 filing season around the corner, taxpayers should be aware of SARS’s ability to issue estimated assessments if returns or supporting information are not submitted on time. These assessments create immediate debts, and SARS can move quickly to enforce collection, attaching bank accounts, garnishing salaries, or seizing assets.
The amendment to section 164 of the Tax Administration Act (TAA) now offers a measure of relief. Taxpayers who intend to request a reduced assessment under section 95(6) can apply for a Suspension of Payment, temporarily halting SARS’s collection efforts while the matter is reviewed.
This is not a permanent solution, but it does provide breathing space. Taxpayers should treat it as a strategic tool buying time to prepare their case, engage advisors, and ensure compliance before SARS enforces collection.
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