Introduction
Receiving an Additional Assessment from SARS (South African Revenue Service) can be unsettling, especially when you thought your tax return was already finalized.
But don’t panic, it’s not always bad news. This article will help you understand what an additional assessment means, why it happens, and what actions you should take next to stay compliant and stress free.
What Is an Additional Assessment ?
An additional assessment is occurred when SARS recalculates your tax after identifying new information or errors in your initial submission.
SARS is saying :
We’ve reviewed your return again and found something that changes your original tax outcome.
This could be :
- You owing more tax
- SARS reducing your refund
- In some cases, a new refund if you overpaid earlier
Why SARS Issues an Additional Assessment
There are several common reasons :
1. Missing or Incorrect Information
SARS may analyze that your declared income or deductions are incomplete or incorrectly stated.
2. Third Party Data Mismatch
If your employer, bank, or investment company reports different data than what you filed, SARS updates your return to match their verified records.
3. Results of a Verification or Audit
If your tax return was selected for a verification or audit, SARS may make adjustments later based on their findings.
4. Late Submitted Supporting Documents
Submitting your documents after your return has been processed can trigger an additional assessment if the recent data changes your liability.
5. SARS Corrections or System Errors
Sometimes, SARS finds a calculation or data error in the initial assessment and issues an update to fix it.
Does It Mean I Did Something Wrong ?
Not necessarily.
An additional assessment doesn’t mean you’ve made a mistake or fraud.
In many cases, it’s simply ensuring SARS that your tax record is accurate.
However, if the information is false or missing then penalties can apply.
How to Understand Your Additional Assessment Notice
When SARS issues an additional assessment, you’ll receive a notification via eFiling or email/SMS.
Log in to your SARS eFiling account and open your Notice of Assessment (ITA34).
Check the following sections :
- Assessment Type : Should read “Additional Assessment.”
- Reason for Adjustment : Explains why the change was made.
- Amount Payable or Refund : Your new tax outcome.
- Due Date : When payment (if any) must be made.
- Dispute Option : Provide the details if you are disagree.
Example Scenario
Let’s say you filed your 2025 return and received a refund of R3,000.
Later, SARS receives data showing that you earned R20,000 in investment income and not declared on your return.
They issue an additional assessment, and now you will pay R1,500 to SARS.
This isn’t fraud, it’s just SARS updating your return with complete data.
What To Do After Receiving an Additional Assessment
Step by step guide to handle your additional assessment :
Step 1 : Log in to SARS eFiling
Visit www.sarsefiling.co.za and open your ITA34 notice.
Step 2 : Review Carefully
Compare your original assessment with the new one to identify what are the changes there.
Step 3 : Check the Reason
Read the comments section for the reason of adjustment (e.g., “Third party data mismatch” or “Incorrect deduction claim”).
Step 4 : Decide Whether You Agree
- If you are agree, pay the amount due by the due date.
- If you are disagree, you can file an objection within 30 business days.
Step 5 : Collect Supporting Documents
Gather all relevant proofs (IRP5s, bank interest slips, medical aid statements, etc.) before submitting an objection.
Step 6 : Submit a Notice of Objection
File your NOO directly through SARS eFiling.
Be sure your documentations are completed to avoid rejection.
Important Deadlines to Remember
- 30 business days : To file an objection
- 3 years maximum : For late objections (with valid reasons)
- Interest : May accrue on unpaid amounts beyond the due date
Can You Get Penalized ?
Penalties depend on the cause.
You may face charges if SARS determines you :
- Understated your income
- Claimed false deductions
- Ignored SARS correspondence
Penalties range can be from 10% to 200% of the amount.
However, if your case mistake is an honest and quickly response on it, SARS may waive or reduce penalties.
Need Help ?
If you’re uncertain about your additional assessment :
- Contact SARS at 0800 00 7277
- Visit the SARS Contact Centre
- Or discuss with a registered tax practitioner for professional guidance.
Key Takeaways
- An Additional Assessment is SARS’s way of correcting or updating your return.
- It may increase or decrease your tax liability.
- Always review, compare and react quickly to avoid penalties.
- You can object within 30 days if you are disagree.
- When you are unsure, must take a help from a tax professional.
Frequently Asked Questions
Q.1 : How will I know if I’ve received an additional assessment ?
Check your SARS eFiling profile for a new ITA34 marked as “Additional Assessment.”
Q.2 : Can SARS issue more than one additional assessment ?
Yes. SARS may issue multiple assessments if new information becomes available later.
Q.3 : Can I get a refund through an additional assessment ?
Yes. If SARS finds you overpaid, an additional assessment can result in a refund.
Q.4 : What happens if I ignore it ?
Ignoring an additional assessment can lead to penalties, interest or legal recovery actions.
Q.5 : How long does SARS take to process the objections ?
It usually takes up to 60 business days, depending on case complexity.
