SARS refund not paid: the most likely reasons
If your SARS refund not paid yet is your problem, it almost always comes down to one of four things: your return was selected for verification, it was referred for audit, your banking details didn’t pass validation, or you have an outstanding return sitting on your account. SARS won’t release money while any of these are open.
Start by working out which of the four applies to you. That tells you what to do next, and roughly how long it will take.
Why the money hasn’t landed
SARS normally aims to pay refunds fast once your return is assessed. The 72 hours start from the time the assessment has been completed and assessed by SARS, if a refund of more than R100 is due to you, your banking details are correct, you have no debt or outstanding returns, and no inspection, verification or audit is required or has been initiated. The time it takes to process your refund also depends on whether your banking details are correct, and/or there are no outstanding returns, and/or you are not being audited.
If any one of those conditions isn’t met, the 72-hour clock never starts. That’s the single biggest reason people think their refund is “late” when it’s actually just paused.
Outstanding returns. If you have outstanding returns the refund will not be paid until all outstanding tax returns have been submitted. Check every tax year on your eFiling profile, not just the current one.
Bank details. SARS always tries to verify bank details within 24 hours. SARS will verify the details of the bank account with the relevant financial institute electronically prior to refunding you, if there is a mismatch SARS will request you to verify your bank details. SARS only pays refunds into valid bank accounts, and if the old bank account is still open and valid, SARS can’t assist and you need to consult your bank.
Verification: what it is and how long it takes
Verification means that SARS checks the information that the taxpayer gives in a declaration or tax return, comparing it against third-party data, financial and accounting records, and other supporting documents, to ensure the declaration is fair and accurate. Once you have submitted your return, SARS can choose to verify it, and SARS can verify any taxpayer. Being flagged doesn’t mean you did anything wrong.
SARS will notify you with an official letter that you have been selected for verification, and the letter will show the due date or time-frames within which you must submit documents or a Request for Correction. Once you’ve sent everything, if your Income Tax return is selected for verification, it may take up to 21 business days from the date all required supporting documents are received to conclude a verification, whereafter the refund should be paid within 72 hours. Where multiple tax years are submitted and are selected for the audit verification, the process will be finalised within 90 business days from the date all required supporting documents were received for all the tax years being verified.
At the end, one of three things happens. If there’s no issue, SARS sends a notification that verification is complete; if there’s a discrepancy, SARS issues a revised Notice of Assessment; and if your tax position poses a financial risk, SARS issues a Referral for Audit Letter and the return is referred for audit.
Audit: the longer, separate process
An audit is a bigger step than verification. Refunds due will be paid only once the audit concludes, and an audit is more extensive than verification and can take from 30 business days to 12 months to complete. An audit can take longer than this depending on the complexity of the matter, the volumes of transactions involved, and the taxpayer’s cooperation.
A separate SARS page gives a shorter outer limit for a straightforward case: if your return is selected for audit, it could take up to 90 business days from the date of receipt of all the required supporting documents in a complete and correct manner unless alternative arrangements are communicated, whereafter the refund should be paid within 72 hours. SARS will prioritise finalising an audit within 90 business days from the date that it receives the audit documents requested from you. Treat 90 business days as the standard target and 12 months as the outer edge for complex cases.
| Process | Typical timeframe (from complete documents received) |
|---|---|
| Verification, single tax year | Up to 21 business days, then refund within 72 hours |
| Verification, multiple tax years | Up to 90 business days |
| Audit (standard target) | Up to 90 business days |
| Audit (complex cases) | 30 business days to 12 months |
If you need help during an audit, contact your SARS auditor mentioned in the Notification of Audit letter, and respond to queries straight away to avoid additional penalties. If you don’t submit the requested information, SARS will raise an assessment based on information it has or gets from a third party, which can include an original, additional, reduced, or jeopardy assessment based on an estimate.
How to check your refund status yourself
Don’t wait for a letter. Check your status directly:
- eFiling or the SARS MobiApp: the refund date next to “Electronic refund” and the amount in the “Transaction value” column on your ITSA shows the date the amount will be paid, and the payment due date of anything you owe appears on the Notice of Assessment (ITA34).
- Tax Return Status Dashboard: this SARS Online Query System feature gives taxpayers, registered representatives and tax practitioners a visual status of a Personal Income Tax return’s progress through submission, verification or audit, and refund processing.
- SMS, USSD or WhatsApp: taxpayers with no internet connectivity or smart phones can request certain tax services for free using a USSD or quick code, and taxpayers with basic mobile devices can send an SMS or USSD request to SARS. The cell number used must be the one registered on your individual eFiling profile.
If the timeframe has passed
If your verification or audit window has closed and you still haven’t been paid, or you don’t understand why you’re stuck, phone SARS directly. For help after an audit, phone the SARS Contact Centre on 0800 00 7277. The same number covers general refund queries.
Two other points worth knowing. For taxes SARS assesses, such as Income Tax, the assessment normally becomes final within three years of assessment, while for self-assessed taxes such as VAT it becomes final after five years, but SARS can re-open an assessment if it finds evidence of fraud, misrepresentation, or non-disclosure. And at any time during verification or an audit, you can approach the Voluntary Disclosure Unit to share information voluntarily if you realise your original return had an error.
Where to check officially
Log in to eFiling or the SARS MobiApp to see your refund date and any outstanding requests first. Use the Tax Return Status Dashboard on the SARS Online Query System for a visual progress check. For anything the dashboard can’t explain, or if a deadline has passed with no payment, call the SARS Contact Centre on 0800 00 7277, quoting your tax reference number.
