Why has SARS not paid my refund after assessment?

Which SARS refund timeline applies in 2026?

The 72-hour rule is commonly misunderstood. SARS says an auto-assessment refund of R100 or more is ordinarily paid automatically within 72 hours, but a required bank validation, verification or audit must finish first. Count from the event SARS specifies, not automatically from the moment you submit the return.

• Bank details selected for validation: up to 21 business days after SARS receives all required supporting documents, followed by payment within 72 hours.
• Return selected for verification: up to 21 business days after SARS receives all required supporting documents, followed by payment within 72 hours.
• Several years selected for audit verification: up to 90 business days after complete documents for all affected years are received.
• Return selected for audit: up to 90 business days after complete and correct documents are received, unless SARS communicates another arrangement, followed by payment within 72 hours.

SARS also states that outstanding returns can block a refund and that debt equalisation may apply the credit against tax debt before any remainder is released.

Diagnose the hold before escalating

1. Open the ITA34 and confirm the tax year, assessment type and bottom-line result.
2. Open the Income Tax Statement of Account to check the refund amount, payment date and consolidated balance.
3. Check Refund Status on eFiling, the SARS MobiApp, official WhatsApp on 0800 11 7277, or USSD on *134*7277#.
4. Read every SARS letter for a bank-validation, verification or audit request.
5. Confirm that every required return is submitted and check whether SARS has applied the credit to tax debt.
6. If the applicable published period has expired, raise the appropriate official query or complaint with the assessment, statement, case number, upload confirmation and dates.

Do not resubmit a correct return merely to trigger payment. A second submission does not release a refund and can complicate an active case.

Direct answer

An assessment showing a credit does not always mean a refund will arrive immediately. Check the ITA34, statement of account, official refund status and any verification or banking-detail message first. SARS says it confirms bank details before accepting banking changes and pays refunds due only after those details have been confirmed. Verification, account balances and other issues can also affect the next step.

For auto-assessments, SARS says a valid refund due is processed within 72 hours in the stated auto-assessment context. That is not a general promise that every assessed credit will be paid in the same time. Your own assessment and official SARS status are the reliable starting point.

What this means in practice

Read the ITA34 rather than relying only on a notification. It summarises the assessment result, including whether SARS shows an amount due to you or an amount payable. Then view the statement of account and refund-status information through an official SARS channel. In Filing Season 2026, SARS refers to status access through its digital channels, including eFiling, MobiApp and official WhatsApp options.

Check whether SARS has requested verification documents. The July 2026 SARS guidance states that, where the verification section on the ITA34 says “Yes”, the taxpayer must provide supporting documents within the stated 21-day period. A request can relate to income, deductions, bank details or another item. Respond through the official route and keep the upload proof. Do not assume the assessment is final while verification is open.

Confirm banking details safely. SARS says it verifies a bank account before accepting changes and that refunds due are paid only after details have been confirmed. Use the eFiling, MobiApp or other official SARS process. Do not send a bank statement, password, PIN or one-time code to someone who contacts you unexpectedly. SARS warns that it does not request passwords, OTPs or banking PINs by email, SMS, social media or telephone.

Also review the broader account. A taxpayer can have more than one tax period or tax product reflected on the account, and an apparent credit may need to be understood from the full statement. Do not change a return merely to force a refund. Preserve the ITA34, statements and correspondence, then seek support if the official status or assessment is unclear.

Step-by-step

1. Confirm the assessment result.

Open the ITA34 in eFiling, MobiApp or another official SARS channel. Check the tax year and whether it shows a credit, liability or verification marker.

1. Check the statement and status.

Use official SARS digital status options. Record the date checked and any message about payment, verification, bank details or outstanding account action.

1. Respond to verification if requested.

Read the exact request, submit relevant documents through the stated channel and save the confirmation. Keep the original documents.

1. Verify bank information securely.

Update or confirm details only through SARS’s official route. Follow biometric, OTP or document requirements shown there.

1. Review outstanding issues.

Check for correspondence, a correction, a debt, incomplete bank confirmation or an assessment item that needs attention. Do not assume every credit is available for immediate payment.

1. Keep the evidence trail.

Retain the ITR12, ITA34, statement, upload proof, bank-confirmation records and any SARS messages.

Documents and records to keep

• Submitted ITR12, ITA34 and statement of account.
• Official refund-status screenshots or reference details.
• Verification requests, response files and upload confirmation.
• Bank-confirmation correspondence and supporting documents submitted through SARS.
• Tax certificates and schedules underlying the return.

Important limits and exceptions

This guide does not confirm that a particular refund is payable or when it will be released. The outcome can depend on the assessment, account status, verification, banking confirmation and any other SARS process. Do not rely on a third party claiming to “release” a refund for a fee, and do not provide credentials to anyone outside the official SARS process.

If the ITA34 is incorrect, use the appropriate correction or objection process rather than waiting for a payment. If your bank account cannot be verified, follow the official SARS instructions and keep documents current. A closed, incorrect or third-party bank account can require further work.

When to get tailored advice

Get help where the credit is material, verification is disputed, bank confirmation repeatedly fails, the account has several tax products, or the ITA34 itself is incorrect. TaxProof can organise the assessment and evidence file for review.

Related TaxProof guides

• How do I upload supporting documents to SARS after filing?
• How do I correct an inaccurate SARS auto-assessment?

Sources

• SARS, What could delay my refund from being paid to me?, updated 20 July 2026
• SARS, How does Auto-Assessment work
• SARS, Monthly Tax Digest, August 2026