Tax and SARS knowledge base

How do I use a SARS statement of account to reconcile my payments?

Last reviewed: 28 August 2026

Direct answer

Download the Statement of Account for the correct taxpayer and tax type, then match every SARS debit and credit to its return, assessment, payment advice or PRN, and bank record. Record any item that does not match. The statement helps identify payment and balance differences, but it does not by itself correct an allocation, change an assessment or prove that a disputed liability is valid.

Reconciliation is most reliable when it is done in a simple schedule with evidence references. Do not rely only on a current balance. A total can conceal a payment posted to the wrong period, an amended assessment, an unfiled return or an amount that is still being processed.

What this means in practice

A SARS Statement of Account gives you the SARS side of the reconciliation. Your bank statement gives you the payment side. Returns, assessments and Payment Advice Notices explain why the entries should exist. You need all three perspectives to establish whether a difference is real and what action is appropriate.

Begin with the correct taxpayer. Businesses with several entities and practitioners with multiple client profiles can easily download an account for the wrong registered person. Then confirm the tax type. A personal income-tax account is not a VAT or PAYE account, and a credit in one account does not automatically clear another.

Payment references matter. SARS says that correct payment referencing helps allocation to the right account. Keep the PRN from the PAN or SARS payment record with your bank evidence. If an entry cannot be matched, treat it as an exception instead of deciding from its description alone what it means.

Step-by-step

Set the reconciliation date and scope.

Decide which taxpayer, tax type and period you are reviewing. Download the latest Statement of Account and, where needed, an earlier version so you can see changes over time.

Create a controlled worksheet.

Include columns for date, SARS transaction description, debit or credit, amount, tax period, PRN, supporting return or assessment, bank evidence and review result. Give each exception a unique note rather than hiding it in an unexplained difference.

Match liabilities first.

For each debit, locate the return, assessment, payment advice or other source that created it. Check the tax period and amount. If you cannot find the source, do not assume it is an error: it may be an adjustment, interest, penalty or previously overlooked item.

Match payments next.

Link every bank payment to the SARS credit using the date, amount, PRN, tax type and period. Note that banking date and SARS processing date can differ. A matching amount alone is not enough where several payments have the same value.

Investigate exceptions in categories.

Separate a missing bank payment, a SARS entry with no bank proof, a partial allocation, a payment under a different period, an unexplained debit and an account that may have changed after amendment. This helps determine whether you need more evidence, a SARS query or tax advice.

Do not pay twice while status is uncertain.

First check whether an amount is pending, under another tax period or reflected in a later account entry. Retain the bank proof and payment reference. A duplicate payment can create another problem even if it later produces a credit.

Record the conclusion.

Update the worksheet with the final position, evidence location, responsible person and next action. Retain it with the account statement for future filing, audit or handover purposes.

Documents and records to keep

Current and prior SARS Statements of Account.
Submitted returns, assessments, PANs and PRNs.
Bank statements and proof of payment.
The reconciliation worksheet and exception notes.
SARS correspondence relating to adjustments, disputes or payment allocation.

Important limits and exceptions

A Statement of Account is not a complete legal opinion on a liability. If you disagree with an assessment, follow the correct SARS correction or dispute process. Do not use reconciliation to bypass a deadline or assume a credit can be moved between tax types without SARS confirmation.

Take care with amended returns and payments made by third parties. The account can change after you download it. Re-run the reconciliation when an assessment is revised or SARS posts a new transaction.

When to get tailored advice

Get help when there is a material unreconciled balance, a payment is shown in the wrong period, the account mixes several tax types, or the difference may lead to enforcement. TaxProof can help document the evidence and identify the appropriate next SARS step.