Tax and SARS knowledge base

How do I correct or reject a SARS auto-assessment?

Last reviewed: 28 August 2026

Direct answer

Review the 2026 SARS auto-assessment first. If it is correct, SARS says no further action and no ITR12 are required. If you do not agree with it because information is incomplete or incorrect, SARS says you should complete and submit an ITR12 through eFiling or the SARS MobiApp. Correct third-party information through the provider where needed before filing.

For the 2026 filing season, SARS states that non-provisional taxpayers have until 23 October 2026, while provisional taxpayers have until 22 January 2027.

What this means in practice

An auto-assessment uses information SARS receives from sources such as employers, financial institutions, medical schemes and retirement fund administrators. It can make a simple position easier to process, but it still needs your review.

Do not change prepopulated third-party information yourself. SARS says the data in the return is the data supplied by the provider. If it is wrong or incomplete, ask the employer, bank, medical scheme, retirement fund or other institution to correct what it gave SARS. Once it confirms that the corrected data has been filed, access the return again, check the update and file the ITR12.

Submitting an ITR12 because you do not agree with the auto-assessment is different from a formal objection after an assessment. This guide is about the 2026 filing-season route for correcting and filing the return.

Step-by-step

Open the assessment in eFiling or the MobiApp.

Confirm the year and read the ITA34. Compare the income, deductions, personal information and account result with your original records.

Identify the source of any incorrect data.

Check the IRP5 or IT3(a), bank or investment certificate, medical certificate, retirement record and other evidence. Note which provider supplied the missing or incorrect information.

Ask the provider to correct its information.

Contact the relevant institution, explain the discrepancy and retain its response. Do not edit populated third-party information in an attempt to make the return validate.

Wait for confirmation, then recheck the return.

When the provider says it corrected and filed the data with SARS, open the ITR12 again. Check that the corrected information is now shown before continuing.

Complete and submit the ITR12.

Use eFiling or the SARS MobiApp. Complete the return accurately, review the declaration and retain the submission confirmation.

Observe the right deadline.

For 2026, the non-provisional individual deadline is 23 October 2026. The provisional taxpayer deadline is 22 January 2027. Do not apply the provisional deadline if you are not a provisional taxpayer.

Documents and records to keep

Auto-assessment ITA34.
IRP5 or IT3(a), investment, medical and retirement certificates.
Correction request and provider confirmation.
Submitted ITR12 and proof of filing.
Later SARS assessment or correspondence.

Important limits and exceptions

If the auto-assessment is complete and correct, SARS says no return is needed. Do not submit an ITR12 just because you received an auto-assessment notification.

The result depends on the full return and records. This guide does not calculate a refund, balance payable or eligibility for any deduction. It also does not determine the outcome of a formal objection or appeal.

If the data cannot be corrected before the deadline, do not invent a correction. Keep the correspondence and get help with the applicable route.

When to get tailored advice

Get tailored advice if there are several missing certificates, business or foreign income, a material discrepancy, or a SARS verification request. Help is also useful if you are unsure whether you are provisional.

TaxProof can help organise the records, identify questions for third parties and review the filing workflow. SARS and the source institution control the information and assessment process.

Related TaxProof guides

What should I check before accepting a SARS auto-assessment? (B03-ADM-007)