A tax refund that has not arrived is almost always held for a specific reason rather than lost, and most of those reasons are things you can fix yourself. Outdated banking details, an outstanding return from an earlier year, a verification request you did not see, or details that do not match are the usual causes.
Work through them in this order before escalating.
Check the obvious blockers first
Banking details held on record must be current and in the correct name, and changing them triggers a verification process that takes time. A refund cannot be paid to an account that does not match.
Any outstanding return from a previous year will hold a refund regardless of the current year being correct. So will an unpaid amount on another tax type, which is offset before anything is paid out.
Respond to verification promptly
Returns are routinely selected for verification, and a refund is held until requested documents are supplied. Notices frequently sit unread in an online profile rather than arriving by email.
Check the profile itself rather than waiting to be contacted, and supply exactly what was requested in the format asked for. Partial submissions restart the clock.
Make sure the return is actually correct
Mismatches between what you declared and what third parties reported, such as employers, banks and medical schemes, trigger review. So does claiming expenses without the supporting documents to hand.
Keep records from the start rather than reconstructing them. Retention requirements and the current verification process are published by the South African Revenue Service.
Escalate properly if it stalls
Use the formal channels in order: the online query system, then the complaints process, then the Tax Ombud, which specifically handles service and procedural complaints including unreasonably delayed refunds.
Keep every reference number. For a business, tax compliance status also gates corporate contracts, tenders and funding, so an unresolved matter costs more than the refund itself.
Frequently asked questions
Why is my refund delayed?
Usually outdated banking details, an outstanding return from a previous year, an unanswered verification request, or mismatched information.
Does an old unfiled return matter?
Yes. Any outstanding return or unpaid amount on another tax type will hold a refund, which is then offset first.
How do I know if verification was requested?
Check your online profile directly. Notices often sit there unread rather than arriving by email.
What triggers a review?
Mismatches against what employers, banks and medical schemes reported, or expense claims without supporting documents.
Where do I escalate?
The online query system, then the formal complaints process, then the Tax Ombud, which handles unreasonably delayed refunds.
Further reading
Originally published in February 2018. Updated September 2026 into practical guidance on resolving a delayed tax refund.
