SARS verification versus audit
A verification request and an audit are different steps with different purposes. This guide sets them side by side - purpose, notice, records and potential refund impact - so you can tell which you are responding to and why the response is not the same. It does not treat any published service target as a guaranteed turnaround time.
Read the notice before you respond
The notice tells you which step applies. A verification asks you to confirm figures already declared; an audit reviews the return and its records more broadly. Responding to the wrong one - or assuming selection means wrongdoing - wastes effort. Match your response to the request you actually received.
What each step is for
Each step answers a different question. The comparison below shows where they differ and where a refund may be involved.
| Aspect | Verification | Audit |
|---|---|---|
| Purpose | Confirms the figures on a return against supporting documents before a refund or assessment is finalised. | Examines the accuracy and completeness of a return - and the records behind it - more broadly. |
| Typical trigger | A return has been submitted and SARS selects it for a routine supporting-document check. | A return or period is selected for a fuller review, which may be informed by risk indicators or prior findings. |
| What is usually asked | Specific documents that support the figures already declared - for example, IRP5s, medical certificates or invoices. | A wider set of records and explanations tied to the return or period under review. |
| Notice or letter | A verification request naming the return and the documents required. | An audit notification letter describing the scope and period under review. |
| Potential refund impact | A refund may be held while the figures are confirmed. Completing verification is not the same as a payout date. | A refund may be affected by the outcome. No turnaround is guaranteed and the process may take longer. |
Different purposes
Verification confirms figures already declared; an audit examines the return and its records more broadly. They are not the same step.
Selection is not wrongdoing
Being selected for verification or audit does not mean SARS suspects dishonesty. Many selections are routine or risk-based.
Respond to the actual request
What to prepare depends on the notice you received. Read it carefully and match your response to what it actually asks for.
Refunds are not guaranteed by either step
Both verification and an audit can hold or affect a refund while the position is confirmed. No published target is a guaranteed payout date. If your refund is delayed, the cause is usually visible in the notice or the assessment status.
What this guide provides
- A side-by-side comparison of purpose, notice, records and refund impact.
- Pointers to verification, audit, delayed-refund and objection routes.
What is not promised
- A guaranteed refund turnaround or payout date.
- A determination of which step applies to your specific notice.
What to do with your notice
Identify the step: confirm whether your notice is a verification request or an audit notification. The notice states the scope, period and documents required.
Prepare for the actual request: a document checklist helps you gather only what is asked for, organised by the return and period.
If you disagree with a finding: an objection is a separate route if the resulting assessment is wrong. The deadline and grounds are notice-specific.
Verify on the official source: confirm current verification and audit procedures on the official SARS website before acting on this summary.
Questions about verification and audit
Can verification lead to an audit?
Each is a separate step. Verification confirms figures already declared; an audit reviews the return and its records more broadly. Whether one leads to the other depends on what the review reveals and SARS's own assessment of the position. Being selected for verification does not mean an audit will follow.
Does selection mean wrongdoing?
No. Selection for verification or audit is not an accusation of dishonesty. Many selections are routine or risk-based. The right response is to answer the actual request accurately and on time, not to assume the worst.
What happens to a refund?
A refund may be held while verification or an audit is completed. No published target is a guaranteed payout date. If your refund is delayed, check the assessment status and the notice before paying for follow-up.
Confirm which step applies to you
A confidential assessment identifies whether your notice is a verification or an audit, what to prepare, and whether a refund or objection is involved. No outcome is promised. No documents or passwords are required to begin.