Tax and SARS knowledge base
What does a historical SARS assessment notification mean?
What should I do if SARS sends a historical income-tax assessment notification?
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Direct answer
SARS says that some taxpayers received an eFiling notification about a historical income-tax assessment during June 2026 because of a data-synchronisation process. If the return for that old period was already submitted and processed, the notification does not affect the 2026 return or the current filing season and can be ignored.
Do not ignore every old-period notice automatically. First confirm that the notice is the data-synchronisation notification SARS described, rather than a new assessment, estimated assessment, audit finding, penalty or demand for payment.
What this means in practice
The year shown on a SARS message is important, but the document type and account effect matter more. A harmless synchronisation notice may refer to an old year without changing the assessed result. A genuine ITA34, AP34, audit outcome or statement entry can create a deadline or amount payable.
Open the correspondence from inside eFiling rather than using a link in an email or SMS. Compare the assessment number and result with the latest ITA34 for that year. Then check the Statement of Account for a new debit, credit, penalty or interest entry. If there is no changed assessment and the return was processed previously, retain the notice with the old-year records.
Step-by-step
- Sign in through the official SARS eFiling website.
- Open SARS Correspondence and download the historical notification.
- Record the tax year, issue date, document name and assessment number.
- Open the latest ITA34 for that tax year and confirm whether the assessment result changed.
- Download the income-tax Statement of Account and look for a new transaction.
- Confirm that the original return for the period was submitted and processed.
- If it matches SARS's synchronisation notice and nothing changed, file it with the tax-year records.
- If an amount, assessment number or compliance status changed, investigate before a response deadline expires.
Documents and records to keep
- Historical notification downloaded from eFiling.
- Latest ITA34 for the affected year.
- Statement of Account covering the notification date.
- Original return submission confirmation.
- Any earlier audit, verification or dispute correspondence for that year.
- Notes showing what was compared and why no further action was required.
Important limits and exceptions
SARS's June 2026 announcement is narrow. It applies to the particular historical notifications generated by its data-synchronisation process. It does not mean that all correspondence about past years can be ignored.
A taxpayer may still receive a lawful additional assessment, estimated assessment, administrative penalty or collection notice for an older period. Those documents have their own remedies and time limits. If the latest assessment is different, the account now shows debt, or the return was never processed, treat the matter as active.
Never provide login details or one-time PINs in response to a message. Access the document from eFiling independently.
When to get tailored advice
Get help if the historical year now shows a new balance, the assessment number changed, SARS says a return is outstanding, a dispute was previously filed, or you cannot reconcile the notice to the Statement of Account.