A SARS auto assessment sounds wonderful: SARS does your tax return for you, and you simply accept it. For many taxpayers it genuinely is that easy. However, accepting an auto assessment without checking it can cost you real money — or create real problems later. This guide explains how the SARS auto assessment works, what to check on your ITA34, and when to file a full return instead.
What is a SARS auto assessment?
Between 1 and 12 July 2026, SARS automatically assessed selected taxpayers with simple tax affairs. Instead of you completing a return, SARS used third-party data — from your employer, medical scheme, bank and retirement funds — to calculate your assessment. The result is issued as an ITA34, and you are notified by SMS or email.
If the assessment shows a refund, SARS pays it into your registered bank account within a few days. If you owe money, you need to pay by the due date shown on the assessment.
How to check your ITA34
Consequently, before you accept anything, log in to eFiling or the SARS MobiApp and open your ITA34. Then work through this checklist:
- Income. Does the IRP5 information match what you actually earned? If you changed jobs during the year, check that both employers appear.
- Medical aid. Are your medical scheme contributions reflected — and any additional out-of-pocket medical expenses? The prefilled data often excludes expenses you paid yourself.
- Retirement annuities. Confirm your RA contributions appear. Missing RA certificates are one of the most common gaps.
- Other income. Side income, freelance work, rental income and crypto gains do not appear in an auto assessment. You must declare these yourself.
- Deductions. Home office expenses, travel claims and donations to registered charities (with a Section 18A certificate) will not be prefilled.
When to accept — and when to question it
If everything on the ITA34 is complete and correct, accept it. You are done for the year, and the Power of Done feels great.
However, if anything is missing or wrong, do not accept the assessment. Instead, complete and file a full return through eFiling before 23 October 2026. Your return then replaces the auto assessment. Missing the deadline while sitting on an incorrect assessment can lead to penalties, interest or an assessment that quietly overcharges you for years of similar mistakes.
Moreover, remember that responsibility for accuracy sits with you, not SARS. An accepted assessment is treated as your declaration.
Common mistakes we see
Every year, taxpayers accept a SARS auto assessment that misses thousands of rands in legitimate deductions. Equally, others ignore the notification entirely, assuming no action means no consequences. Both approaches are risky. The safest habit is simple: open it, check it, then decide.
Already accepted it — and now spotted a problem?
Do not panic. If you accepted your auto assessment and then discovered missing income or deductions, you can still complete and file a full return on eFiling before 23 October 2026. The filed return supersedes the accepted assessment. After the deadline, corrections become harder: you would need to follow SARS’s formal processes, and penalties may apply where income was understated. Consequently, the sooner you act, the simpler the fix.
Watch out for refund scams
Auto assessment season is also phishing season. Scammers send fake “SARS refund” SMSes and emails with links to capture your banking details. Remember: SARS never asks for your banking details or eFiling password by email or SMS, and legitimate refunds are paid to the bank account already registered on your profile. When in doubt, ignore the link and log in to eFiling directly.
Not sure? Ask before you accept
Ten minutes with a professional can save you a great deal more. PSPC’s accounting and taxation team reviews auto assessments, identifies missing deductions and files corrected returns before the deadline. Book a consultation with PSPC, and read our full breakdown of the 2026 filing season dates. For official guidance, visit the SARS website.