Tax and SARS knowledge base
What should I check before accepting a SARS auto-assessment?
What should I check before accepting a SARS auto-assessment?
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Direct answer
Before taking no action on an auto-assessment, check your personal, contact and banking details, compare income with IRP5 and other records, confirm deductions and keep the supporting documents. SARS says a correct auto-assessment needs no further action, but you should not treat a refund or a prepopulated return as proof that every item is correct.
If a provider gave SARS wrong information, ask that provider to correct it, then check the return again and file an ITR12 if you do not agree with the auto-assessment.
What this means in practice
SARS uses data from employers, financial institutions, medical schemes, retirement administrators and other third parties for auto-assessment. That makes the assessment a useful starting point, but it is still based on information that can be incomplete or incorrect for your circumstances.
Begin with your ITA34 and the underlying documents for the same tax year. Check the taxpayer identity, email, telephone and banking details. Then check income against your IRP5 or IT3(a), interest or investment certificates and other source documents. SARS also tells taxpayers to ensure deductions are included and to keep supporting documents in case they are requested later.
You cannot correct populated third-party information by changing it yourself. SARS says you must ask the employer, bank, medical scheme, retirement fund or other provider to correct what it supplied to SARS. Once it has done so, access the return again and check the updated entry before filing.
Step-by-step
- Open the ITA34 using an official SARS channel.
Confirm the assessment year. Save a copy and collect the records that relate to that same year before reviewing any amount payable or refund.
- Check identity and contact information.
Compare your name, tax number, contact details and bank details with your current records. Do not ignore an incorrect contact or bank entry because the income figures look right.
- Reconcile all income sources.
Compare employment income to every IRP5 or IT3(a). Check investment, medical, retirement and other certificates that are relevant to your return. Look for missing sources and duplicate entries.
- Check deductions and supporting evidence.
Identify records that support deductions or declared information. SARS says supporting documents should be kept safely even if you do not send them with the return immediately.
- Correct source data through the provider.
If an IRP5, medical certificate or other third-party item is wrong, contact its issuer. Keep the correction request and confirmation. Then reopen the return to check the data that SARS now shows.
- Decide the filing route.
If the auto-assessment is complete and correct, SARS says no further action is required. If it is not, complete and submit the ITR12 on eFiling or the MobiApp within the applicable filing period.
Documents and records to keep
- ITA34 and current statement of account where relevant.
- IRP5 or IT3(a) certificates.
- Investment, medical and retirement certificates.
- Records supporting deductions and other declared income.
- Provider correction correspondence and ITR12 proof of submission.
Important limits and exceptions
An auto-assessment is not a personal tax calculation service. It does not remove the need to disclose relevant facts or preserve evidence. Do not make a claim, omit income or change certificate information simply to obtain a different assessment result.
This article does not determine whether an assessment should later be disputed. It covers the review before deciding whether the auto-assessment is correct for the filing season.
If you have income, deductions or records that cannot be reconciled, do not accept the assessment merely to finish quickly. Obtain the source documents and take the appropriate filing step.
When to get tailored advice
Get tailored advice for business, rental, foreign or multiple income sources, large deductions, a missing provider record or a SARS verification request. It is also useful when the assessment result does not reconcile with complete records.
TaxProof can help organise a checklist of source documents and correction questions. SARS and third-party providers determine the assessment data and corrections.
Related TaxProof guides
- How do I correct or reject a SARS auto-assessment? (B03-ADM-006)