A tax assessment showing money owed to you does not always mean SARS will pay it immediately. Your refund may be held while SARS checks your return, validates your bank account, waits for old returns or applies part of the credit to tax debt.
SARS says it aims to pay nine out of every ten refunds due within 72 hours when the refund exceeds R100. That is a service target, not a guarantee. It applies only when the refund has passed the required checks and there is nothing else blocking payment.
This guide explains the seven main reasons a SARS refund may be delayed, how to identify the problem and what to do next.
Quick answer: Check the refund through the SARS MobiApp or the official SARS WhatsApp service on 0800 11 7277. Then open your Income Tax Statement of Account and SARS correspondence on eFiling. These should show whether the delay involves bank verification, return verification, an audit, outstanding returns or tax debt.
How long should a SARS refund take?
The normal 72-hour target should not be confused with the time allowed for verification or an audit.
The clock normally depends on SARS receiving all requested documents in a complete and correct form. Merely uploading a file is not enough if you did not click Submit or if SARS later asks for more information.
Seven reasons your SARS refund is delayed
1. Your banking details are incorrect
SARS cannot pay a refund into an invalid account. Problems may arise when an account number or branch code is wrong, an account is closed, or the account is not registered in the taxpayer's name.
STUDENTS GUIDE
SARS Refund Delayed? 7 Reasons and What to Do
Aug 21, 2026
Aug 21, 2026
15 min read
Published
Updated:
A tax assessment showing money owed to you does not always mean SARS will pay it immediately. Your refund may be held while SARS checks your return, validates your bank account, waits for old returns or applies part of the credit to tax debt.
SARS says it aims to pay nine out of every ten refunds due within 72 hours when the refund exceeds R100. That is a service target, not a guarantee. It applies only when the refund has passed the required checks and there is nothing else blocking payment.
This guide explains the seven main reasons a SARS refund may be delayed, how to identify the problem and what to do next.
Quick answer: Check the refund through the SARS MobiApp or the official SARS WhatsApp service on 0800 11 7277. Then open your Income Tax Statement of Account and SARS correspondence on eFiling. These should show whether the delay involves bank verification, return verification, an audit, outstanding returns or tax debt.
How long should a SARS refund take?
The normal 72-hour target should not be confused with the time allowed for verification or an audit.
Situation | SARS guidance |
Refund is cleared, exceeds R100 and has no blocker | SARS aims to pay within 72 hours |
Bank details selected for verification | Up to 21 business days after all requested documents are received |
Income-tax return selected for verification | Up to 21 business days after all requested documents are received |
Several tax years selected for verification | Up to 90 business days after complete documents for all years are received |
Return selected for audit | SARS prioritises completion within 90 business days after complete documents are received, but complex audits can take longer |
The clock normally depends on SARS receiving all requested documents in a complete and correct form. Merely uploading a file is not enough if you did not click Submit or if SARS later asks for more information.
Seven reasons your SARS refund is delayed
1. Your banking details are incorrect
SARS cannot pay a refund into an invalid account. Problems may arise when an account number or branch code is wrong, an account is closed, or the account is not registered in the taxpayer's name.
For individuals, a valid account is generally a South African cheque, savings or transmission account with a valid bank and branch number. It cannot be a credit-card, bond or ordinary foreign-bank account.
What to do:
Sign in to SARS eFiling and check the registered bank details.
If they are wrong, update them through the RAV01 form or the relevant ITR12 process. You may also use Profile Management in the SARS MobiApp.
Upload any bank-verification documents SARS requests.
Do not try to change bank details by telephone, fax or post; SARS says those channels cannot be used for the change.
2. SARS is verifying your banking details
Even correct or newly updated bank details may be placed in Pending Verification. SARS may create a case and ask for supporting documents before releasing the refund.
SARS says bank-detail verification can take up to 21 business days from the date it receives all required supporting documents. Once validation is complete, the refund should ordinarily be paid within 72 hours if no other block remains.
What to do: Open your eFiling letters and casework, submit every requested document and keep the submission confirmation. Make sure the account holder's name matches the taxpayer's details. Do not count the 21 business days from the date you changed the account if SARS requested documents later; count from the date the complete documents were received.
3. Your return was selected for verification
Verification is a check of the information on your return against supporting documents, third-party data and other records. It is not the same as a full audit.
SARS may request IRP5/IT3(a) certificates, medical-scheme certificates, retirement-annuity certificates, travel records, invoices, proof of deductions or other relevant material. It aims to conclude an income-tax verification within 21 business days after receiving all requested documents.
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What to do:
Read the verification letter carefully and use its checklist.
Upload clear, complete documents on eFiling or through the SARS Online Query System.
Click Submit to SARS after uploading. A document left in an uploaded-but-unsubmitted state has not been sent for review.
Check eFiling for a completion letter, revised assessment or referral-for-audit notice.
If verification changes your assessment and you disagree, use the correction or formal dispute route that applies. A service complaint is not a substitute for an objection.
4. You filed several tax years at once
Filing a backlog of returns can create a longer review. If multiple years are submitted and selected for verification, SARS says the process may take up to 90 business days from the date it receives all required documents for all the years under review.
What to do: Check each tax year separately. A missing document or unanswered request for one year may hold up the overall process. Keep a simple list showing each year, the SARS letter date, what was requested and when you submitted it.
5. Your return was selected for audit
An audit is more detailed than verification. SARS may examine financial records, supporting documents and third-party information before deciding whether the declared tax position is correct.
SARS says audits can take from 30 business days to 12 months, depending on complexity, transaction volume and taxpayer cooperation. Although it prioritises finalising an audit within 90 business days after receiving the requested documents, complicated matters can take longer. SARS also says it generally provides audit progress reports every 90 calendar days after the Notification of Audit, subject to limited exceptions.
What to do: Read the Notification of Audit, note the assigned auditor's details and submit the material requested by the deadline. Ask the named auditor for a progress update if the expected period passes. Do not assume that a referral-for-audit letter means the audit has already started; SARS says it starts formally when the Notification of Audit is issued.
6. You have outstanding tax returns
SARS will not pay a refund while required returns remain outstanding. The missing return may be from an earlier year and may be unrelated to the assessment that created the refund.
What to do: Check your eFiling profile and compliance status for every outstanding return. Submit anything legitimately due. If eFiling marks a return outstanding that you believe was already filed or was not required, contact SARS and obtain a case number rather than submitting incorrect information simply to remove the warning.
7. You owe SARS money
When your tax account has outstanding debt, SARS may use a process commonly described as debt equalisation or set-off. Part or all of the refund can be applied to the debt before any remaining credit is released.
What to do: Request an Income Tax Statement of Account and compare the refund credit with tax, penalties and interest owed. If the refund was fully used against the debt, there may be no cash payment. If you dispute the underlying assessment or penalty, follow the applicable request-for-remission, objection or dispute process; do not use a delayed-refund complaint to challenge the tax decision itself.
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How to check your SARS refund status
You can use any of these official methods:
Option 1: SARS WhatsApp
Save 0800 11 7277 as the SARS WhatsApp number.
Send “Hi” or “Hello”.
Select Refund Status.
Enter the identity and tax-reference information requested for authentication.
Use the cellphone number registered on your SARS profile. The WhatsApp service is for individual taxpayers and is not available to tax practitioners.
Option 2: SARS MobiApp
Open the app, select Refund Status on the home screen and follow the prompts.
Option 3: eFiling
On eFiling, check:
Your Income Tax Statement of Account (ITSA). SARS says the amount and date next to Electronic refund show the expected refund payment.
Your Notice of Assessment (ITA34) to confirm that the assessment actually produced a refund.
SARS Correspondence for a verification, audit or bank-validation letter.
Your supporting-document work page to confirm the documents show as submitted.
Your compliance position for outstanding returns or debt.
Menu wording may change as eFiling is updated, but the ITSA, ITA34 and correspondence are the key records.
What to do if the stated payment date has passed
Follow this order:
Check the status and records. Confirm the ITSA payment date, bank details, outstanding returns, debt and any open verification or audit.
Contact SARS. Call the SARS Contact Centre on 0800 00 7277 or use an official digital channel. Explain the issue and ask for a case number.
Follow up on the case. Keep the case number, dates, letters and proof of every submission.
Lodge a SARS service complaint if the applicable turnaround time has expired. On eFiling, go to Services → Complaints → New Complaint. A delayed refund will usually fall under quality and speed of service or an unresolved operational matter. These categories require an existing case number. You can also contact the SARS Complaints Management Office on 0800 12 12 16 or visit a branch.
Approach the Office of the Tax Ombud if SARS does not resolve the complaint. The Ombud normally requires you to exhaust the SARS complaints process first, unless compelling circumstances justify earlier intervention.
SARS says the maximum resolution date for a complaint is 21 business days after it is logged. The Tax Ombud says it aims to resolve accepted complaints within 15 business days, although some matters may take longer.
Complaint or tax dispute: which one do you need?
Use a complaint when SARS has exceeded a service period, lost documents or failed to resolve an operational issue.
Use a Request for Correction, objection, remission request or other dispute process when you disagree with the amount assessed, a penalty or a SARS decision. Filing a complaint does not extend a legal deadline for lodging an objection.
Beware of fake SARS refund messages
Refund season attracts phishing messages. SARS says it will never ask for your password, OTP, banking PIN or eFiling login details by email, SMS, social media or telephone. It also says it will not request banking details through an unsolicited email or SMS or send a link to a bank's website.
Do not pay anyone to “release” a refund. Open eFiling, the MobiApp or the official SARS website yourself instead of using a link in a message.
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Frequently asked questions
Does an ITA34 showing a refund mean the money has been released?
No. It means the assessment has calculated a credit, but payment may still be subject to bank validation, verification, audit, outstanding-return and debt checks. Check the ITSA for an electronic-refund entry and payment date.
Is SARS verification the same as an audit?
No. Verification checks the return against supporting information. An audit is a more extensive examination and may take substantially longer.
When does the 21-business-day verification period begin?
SARS measures it from the date it receives all required supporting documents. If documents are incomplete or SARS requests more information, the practical timeline may extend.
Can SARS take my refund for old tax debt?
SARS may apply some or all of the credit to outstanding tax debt before releasing any remaining amount. Check the ITSA for the transactions and balances.
Can a refund be delayed because I did not file an old return?
Yes. SARS states that a refund will not be paid until all outstanding required returns have been submitted.
What is the SARS refund contact number?
The SARS Contact Centre number is 0800 00 7277. The separate Complaints Management Office number is 0800 12 12 16. Obtain a case number before escalating an overdue operational issue.
Can I go directly to the Tax Ombud?
Normally, you must first use SARS's complaints-resolution mechanism. The Ombud may accept a matter earlier only where compelling circumstances apply, such as undue hardship, a systemic issue or an unreasonable prospect of resolution through the normal process.
The bottom line
Start with the ITSA and refund-status service, not the amount on the assessment alone. Most delayed refunds can be traced to one of seven issues: wrong bank details, bank verification, return verification, multiple-year review, audit, outstanding returns or tax debt.
Respond to official document requests promptly, keep proof of submission and get a SARS case number if the relevant service period has passed. Escalate a service delay through the complaints process, but use the formal dispute route if the real disagreement is with the assessment itself.
Official sources
Information checked against official SARS and Office of the Tax Ombud guidance on 21 August 2026. This guide provides general information, not personalised tax or legal advice.
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