Tax and SARS knowledge base
How to correct a SARS auto-assessment
How do I correct or reject a SARS auto-assessment?
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Direct answer
You do not need to accept or reject a SARS auto-assessment with a separate button. If it is correct, SARS says you do not have to do anything, although any tax payable on the ITA34 must still be paid by the date shown there. If it is wrong or incomplete, edit and file the ITR12 by the applicable filing-season due date.
If the error is in prepopulated information from an employer or service provider, ask that organisation to correct and resubmit the data to SARS. Once the information is corrected, you can edit and file your ITR12. If you cannot file by the due date, you can ask SARS for an extension on reasonable grounds through eFiling, the SARS MobiApp or a SARS appointment.
What this means in practice
An auto-assessment is based on information SARS has available, including third-party information. It is not a substitute for checking your own records. Compare the assessment with your income, deductions and records before you decide that no action is needed.
The word "reject" can be misleading here. The first remedy for an incorrect or incomplete auto-assessment is generally to edit and submit the ITR12. Do not jump straight to an objection merely because the prepopulated data is wrong. SARS's current ITR12 guide says that an objection may follow if SARS declines to reassess after the edited-return process.
Correcting the source of an error matters. An employer or service provider is responsible for correcting its data and resubmitting it to SARS. You should keep the documents that show the correct figures and obtain confirmation that a corrected certificate or record has been resubmitted where possible.
Step-by-step
- Open the auto-assessment and identify the tax year.
Use the current ITA34 and check the tax year shown on it. If the assessment is correct, SARS says you do not have to take filing action. If an amount is payable, deal with the payment by the interest-free or grace-period date stated on the ITA34.
- Compare the assessment with your own records.
Check prepopulated IRP5 or IT3 certificates, retirement-annuity information, medical-tax-certificate information, investment information, other income and records supporting deductions or credits. Look for missing income, duplicated amounts, missing contributions or expenses that you may need to declare.
- Work out whether the error comes from third-party data.
If an employer, pension fund, medical scheme, financial institution or other service provider supplied incorrect data, contact that organisation and ask it to correct and resubmit the information to SARS. SARS's guide specifically says to have the employer or service provider correct prepopulated data before you edit and file your return.
- Edit and file the ITR12.
If you disagree with the auto-assessment because the information is not true and correct, or because you have additional income, deductions or credits to declare, edit and file the ITR12 on or before the filing-season due date that applies to you. Check the tax year and your taxpayer category before relying on any deadline.
- Respond to any verification letter.
SARS may evaluate the edited return and request supporting documents. The current ITR12 guide says documents requested in that process must be provided within 21 business days from the date of the letter. If they are not supplied in time, the case can close automatically.
- If you cannot file by the due date, request an extension.
SARS allows an extension request where you have reasonable grounds. The request can be made through eFiling, the SARS MobiApp or by booking a SARS appointment. An extension is not automatic, so keep evidence supporting the reason you give.
- Use the objection route only if the edited-return process does not resolve the matter.
SARS may reassess the return and issue an ITA34, or it may decline to reassess and issue a rejection letter. If SARS declines to reassess, the guide says an objection may be lodged within 80 business days from the date of that rejection letter. Read the letter carefully and get advice if the facts or timing are unclear.
Documents and records to keep
- The auto-assessment ITA34 and the tax year to which it relates.
- IRP5 or IT3(a), IT3(b), IT3(s), retirement-annuity and medical-tax certificates relevant to the return.
- Records of other income, deductions or credits that are missing or wrong on the assessment.
- Corrected certificates and written confirmation from an employer or service provider that it has resubmitted data to SARS.
- Any SARS verification letter, case number and the supporting documents requested.
- Evidence supporting reasonable grounds if you request an extension.
Important limits and exceptions
Do not describe an auto-assessment as something that must be formally accepted. If it is correct, SARS says no action is needed. Do not describe a standard "reject" button as the remedy for an incorrect assessment either. The normal first step is an edited ITR12.
The filing-season due date varies by tax year and taxpayer category, so do not reuse a deadline from another year.
The 80-business-day objection period described here follows a SARS decision declining to reassess after the edited return. It is not a substitute for filing a correct ITR12 in the first place.
When to get tailored advice
Get tailored advice where the return includes a business, rental property, foreign income, a trust interest, complex investment income, marriage in community of property, or a material deduction or credit. Those facts can change both the return and the evidence needed.
Get prompt advice if SARS has issued a rejection letter, if a deadline is near, or if you cannot obtain a corrected third-party certificate from an employer or service provider.
TaxProof can help you organise the relevant certificates, SARS letters and supporting records before you respond, but SARS decides whether to reassess the return.
Related TaxProof guides
- Do I need to submit a tax return in South Africa?
- How to object to a SARS assessment
- What should I do if my employer has not submitted my IRP5 to SARS? (PILOT-005)