Received a SARS letter or final demand? What to check next
A letter or demand from SARS can feel urgent, but the right response depends on what the notice actually is. This page covers both ordinary letters and final-demand variants - what to identify, what to preserve, and when to seek timely review. No generic promise is made that every notice gives the same period, because they do not.
Identify the notice type and date before responding
The notice type determines the response, and the date of issue determines whether a statutory window is still open. Do not ignore it - and do not pay or dispute before understanding which it requires. An enquiry does not by itself stop SARS action; only the correct procedural step, taken in time, does.
Four things to identify on the notice
Before responding, confirm these four details. They determine whether the next step is payment, a correction, a formal dispute, or simply providing documents.
The notice type
What SARS actually sent - a Final Demand, a Notice of Assessment (ITA34), a verification request, an audit letter, or a third-party appointment. The type sets the response.
The date of issue
When SARS issued the notice, and roughly when it reached you. Several responses run on statutory windows, so the date matters - but no single period applies to every notice.
The amount and period
The figure SARS states is owed, refunded or adjusted, and the tax type and period it relates to. This confirms the scope of what the notice covers.
Whether you accept it
In plain terms, whether the figure looks correct or you disagree with it, and why. This determines whether the next step is payment, a correction, or a formal dispute.
Keep the original and note the date
The notice itself is evidence of what SARS issued and when. Preserving it protects your position, especially if a deadline later becomes relevant.
An enquiry does not stop SARS action
Reaching out for review does not pause a deadline, stop collection, or create an engagement. Only the correct procedural step - taken in time - affects SARS action. Where a statutory window may be running, that is identified early so you can act before it closes.
What review can do
- Explain what the notice is and what it usually means in plain terms.
- Identify whether a statutory window may be running, based on the actual notice.
- Map the correct procedural response - payment, correction, objection or documents.
What review cannot do
- Pause a deadline. The clock runs regardless of an enquiry.
- Stop collection on its own. A suspension of payment is a separate request.
- Guarantee an outcome. SARS decides whether to accept any response.
Questions about a SARS letter or demand
How do I verify the letter?
Confirm the notice type, the date of issue, the amount and the tax period it relates to. Cross-check the figure against your statement of account if you have one. If the letter claims to be from SARS but you are uncertain it is genuine, do not act on it blindly - verify it through your own SARS profile or an independent channel before sharing any information.
What should I check before responding?
Check whether you accept the figure or disagree with it, because that determines the response. If you accept it, the question is payment - and whether you can pay in full or need a plan. If you disagree, the question is which dispute route applies, and whether a statutory window is still open. Responding before this is clear can concede a position or miss a step.
Does an enquiry stop SARS action?
No. Reaching out for review does not pause a deadline or stop collection. Only the correct procedural step - taken in time - affects SARS action. Where collection has already begun or a window is running, the assessment identifies that early so the right step can be taken before it closes. A suspension of payment is a separate request, not an automatic effect of enquiring.
Understand the notice before you respond
A confidential assessment explains what the notice is, whether a window may be running, and which response it requires. No documents or passwords are required to begin.