Tax and SARS knowledge base
How do I check my SARS assessment and amount payable?
How do I check my SARS notice of assessment and amount payable?
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Direct answer
After SARS has processed your ITR12, check the ITA34 notice of assessment and the statement of account. SARS's Filing Season 2026 guidance says the ITA34 summarises income, expenses and deductions and shows whether a refund is due or an amount is payable.
You can obtain assessment and account information through official SARS channels. The SARS Online Query System can provide a notice of assessment and statement of account.
What this means in practice
The ITA34 and the statement of account serve different purposes. The ITA34 is the assessment notice for a specific year. It helps you understand the result of SARS's processing of the return. The statement of account shows the account position and transactions for the selected period.
Do not make a payment decision from an email summary or an old screenshot alone. Open the current official notice for the correct tax year and check the amount and due date that SARS shows there. If the figures do not match your submitted return or source documents, investigate the difference before treating it as an undisputed result.
An assessment showing an amount payable is not necessarily an instruction to use one particular payment method. SARS sets out separate payment rules for each channel. For example, its payment guide says that a payment from an ITA34 through MobiApp must cover the full amount due. That statement does not explain all account-resolution options.
Step-by-step
- Wait for the return to be processed.
Once you have submitted an ITR12, SARS processes it and may issue an ITA34. If the return is selected for verification or audit, the result may depend on that process. Check the official return status and correspondence rather than assuming an assessment is final from an earlier screen.
- Retrieve the ITA34 through an official SARS channel.
Use the SARS Online Query System to request the notice for the relevant tax year. Keep the notice you retrieve as part of your records.
- Confirm the year and taxpayer details.
Check that the notice is for the right taxpayer and year of assessment. It is easy to confuse an earlier assessment with a current one when several returns or versions exist.
- Read the assessment result.
SARS says the ITA34 summarises the income, expenses and deductions used in the assessment, and shows whether there is a refund due or an amount payable. Compare those headline figures with the return you submitted and the certificates or records that support it.
- Obtain the statement of account.
Use SOQS or the account functions in SARS's online services to request a statement. The statement helps you check the account position and payment history. Save it together with the ITA34 so you can reconcile the two documents.
- Check the payment due date shown in your own notice.
The due date is case-specific. Do not use a date from another taxpayer, another year or a general article. If you decide to pay through MobiApp from the ITA34, SARS's payment rules state that the whole amount due must be paid through that route.
- Act on a genuine discrepancy.
If the assessment differs from the return or your evidence, first identify whether a return error needs correcting or whether you need to dispute the assessment. Keep the ITA34, statement, ITR12 and source documents before using a correction or objection process.
Documents and records to keep
Keep the submitted ITR12, the ITA34 notice of assessment, statement of account, proof of any payment and supporting certificates or records used to prepare the return. Where you request a document through SOQS, retain the request outcome as well.
If you identify a discrepancy, keep notes that show the relevant line on the return, assessment and supporting document. This produces a clearer record than a general statement that the assessment "looks wrong".
Important limits and exceptions
An ITA34 is not a payment receipt, and a statement of account is not a replacement for reading the assessment. Use both where you need to understand the assessment result and current account position.
The availability of a notice or statement does not settle an active verification or audit. SARS may still require documents or update the position after a case is finalised.
This guide does not provide debt-payment arrangements or assess the merits of an objection. The correct action depends on the assessment, the return history and the documents for the specific tax year.
When to get tailored advice
Get tailored help when you cannot reconcile the assessment with your return, the amount is material, the matter involves a correction, objection, verification or audit, or you have several years of outstanding returns or debt. A practitioner can help analyse the records and the available route.
TaxProof can help you organise the ITA34, statement and supporting records before you contact SARS or a registered tax practitioner. SARS determines the assessment, current account balance and payment outcome.
Related TaxProof guides
- How to object to a SARS assessment
- SARS verification, audit and tax debt response
- Can I submit a revised ITR12 after I have already filed? (B01-IND-005)