My SARS assessment looks wrong
An assessment that looks wrong is not always wrong in the way you think - and an objection is not always the first response. This page walks through the triage that comes before any service choice: comparing the assessment with your return and source records, and distinguishing correction, reasons, remission and objection. There is no presumption that objection is always the right first step.
Compare first, then choose the response - objection is not always first
Before objecting, compare the assessment with your return and source records to establish exactly what is wrong and why. The right response depends on whether the error is yours, whether SARS adjusted the figure, and whether the issue is the tax itself or an attached penalty. No outcome is promised; it depends on the facts and SARS decisions.
Three checks before choosing a response
These three checks establish what is actually wrong with the assessment. Skipping them is the most common reason an objection is filed against the wrong figure, or a correction is missed when it would have been simpler.
Compare the assessment with your return
Lay the assessment (ITA34) beside the return you filed. Identify which figures differ - income, deductions, credits or rebates - and whether the difference is an error on your return, an adjustment by SARS, or an estimate raised in the absence of a return.
Check the source records
Trace each disputed figure back to its source - IRP5 certificates, tax certificates, invoices, bank records. The source records establish whether the assessment figure is wrong, or whether the return itself contained the error that flowed into the assessment.
Identify the type of assessment
Whether it is an original assessment, an additional or amended assessment, or an estimated assessment raised because no return was filed. The type affects which response is available and within what period.
Four possible routes, in order of simplicity
The triage considers the simpler routes before an objection. Correction, reasons and remission each address a different kind of problem; objection is reserved for when the figure is genuinely wrong and the simpler routes do not apply.
Correct the return
Where the error originated in your own return - a missed figure or a duplicated entry - correcting the return may resolve the assessment without a formal dispute. This is the simplest route when the error is yours and the assessment simply reflects it.
When: When the assessment is wrong because the return was wrong.
Request reasons
Where SARS adjusted the assessment, you may be entitled to request the reasons for the adjustment before deciding whether to object. Understanding the basis of the adjustment tells you whether an objection has merit or would be wasted.
When: When SARS adjusted figures and you need to know why.
Request remission
Where the issue is a penalty or interest attached to the assessment rather than the tax figure itself, a remission request may address that component separately. This is distinct from disputing the underlying assessment.
When: When the penalty or interest, not the tax, is the issue.
Object
Where the assessment figure is genuinely wrong and correction or reasons do not resolve it, a formal objection may be the route - within the applicable period. This is not always the first step; it follows only once the simpler routes have been considered.
When: When the figure is wrong and the simpler routes do not apply.
The date of the notice sets the window
Several SARS responses run on statutory periods tied to the date of the notice. The date that matters is the one on the assessment or decision itself - not the date you became concerned about it. No countdown is shown here, because the applicable period depends on the notice type and must be verified against the actual document.
Why this matters: if an objection is the right route, it must be lodged within the applicable period from the date of the notice. Where the underlying amount is disputed and collection is a concern, a suspension of payment may be relevant while the dispute is decided. The assessment verifies the actual date on your notice before any route is recommended.
What is and is not promised
What review can do
- Compare the assessment with your return and source records to find the error.
- Distinguish correction, reasons, remission and objection before choosing.
- Verify the applicable date and period against the actual notice.
What is not promised
- A presumption that objection is always the first step. It often is not.
- A guaranteed outcome. SARS decides whether an adjustment, objection or remission succeeds.
- An automatic stop to collection. That requires the correct separate step.
Questions about an incorrect assessment
Can the return be corrected?
Sometimes. Where the error originated in your own return - a missed figure, a duplicated entry, or an incorrect deduction - correcting the return may resolve the assessment without a formal dispute. This is the simplest route, but it only applies when the assessment is wrong because the return was wrong. If SARS adjusted the figure independently, correction will not address it and a different route is needed. The triage establishes which situation applies first.
When are reasons needed?
When SARS has adjusted the assessment and you need to understand the basis of the adjustment before deciding whether to object. Requesting the reasons tells you whether an objection has merit or would be wasted. It is a distinct step from objecting, and it can clarify whether the adjustment rests on a factual error, a difference of interpretation, or information SARS holds that you do not. Where verification rather than a full dispute is the issue, verification assistance may also be relevant.
Which date matters?
The date on the assessment or decision itself. Several SARS responses run on statutory periods tied to that date, so the date that matters is the one on the notice - not the date you became concerned. No countdown is shown here, because the applicable period depends on the notice type and must be verified against the actual document. If an objection is the right route, it must be lodged within that period, and where collection is a concern, a suspension of payment may be relevant alongside it.
Find out what is actually wrong before you dispute
A confidential assessment compares the assessment with your return and source records, distinguishes correction, reasons, remission and objection, and verifies the applicable date. No outcome is promised. No documents or passwords are required to begin.