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SARS Notice of Assessment — How to Read

Complete guide to reading and understanding your SARS Notice of Assessment in South Africa. Learn what each section means, how to verify calculations, and what to do after receiving your assessment.

Tax Expert
February 25, 2026
12 min read
SARS Notice of Assessment — How to Read

SARS Notice of Assessment — How to Read

Your SARS Notice of Assessment is an important document that shows your final tax position for the year. Understanding how to read and interpret your assessment helps you verify accuracy, understand your tax liability, and take appropriate action. This comprehensive guide covers everything you need to know about reading your SARS Notice of Assessment.

What Is a Notice of Assessment?

Understanding Assessments

Definition:

  • Official SARS document
  • Final tax calculation
  • Shows tax position
  • Based on your return

Purpose:

  • Confirm tax liability
  • Show refund or payment due
  • Finalize tax year
  • Official record

Key Features:

  • Issued after return processed
  • Shows calculations
  • Indicates refund or payment
  • Official document

Sections of the Assessment

Header Information

What's Included:

  • Assessment number
  • Tax year
  • Issue date
  • Taxpayer name
  • Tax reference number

Importance:

  • Reference for queries
  • Identification
  • Record keeping
  • Official document

Income Summary

What's Shown:

  • Total income declared
  • Income breakdown
  • Sources of income
  • Adjustments made

Review:

  • Verify amounts
  • Check all income included
  • Review adjustments
  • Ensure accuracy

Deductions Summary

What's Shown:

  • Total deductions
  • Deduction breakdown
  • Medical expenses
  • Retirement contributions
  • Other deductions

Review:

  • Verify deductions
  • Check amounts
  • Review disallowed items
  • Ensure accuracy

Tax Calculation

What's Shown:

  • Taxable income
  • Tax calculated
  • Rebates applied
  • Net tax liability

Review:

  • Verify calculations
  • Check rebates
  • Review tax brackets
  • Ensure accuracy

Final Position

What's Shown:

  • Refund due
  • Payment due
  • Nil assessment
  • Final amount

Understanding:

  • Refund: SARS owes you
  • Payment: You owe SARS
  • Nil: No refund or payment
  • Amount to pay or receive

Understanding Your Assessment

Refund Due

What It Means:

  • SARS owes you money
  • Refund will be processed
  • Usually 7-21 business days
  • Paid to bank account

Action:

  • Verify amount correct
  • Check banking details
  • Wait for refund
  • Track refund status

Payment Due

What It Means:

  • You owe SARS money
  • Must pay by due date
  • Various payment methods
  • Late payment incurs penalties

Action:

  • Verify amount correct
  • Pay by due date
  • Use approved methods
  • Keep proof of payment

Nil Assessment

What It Means:

  • No refund, no payment
  • Tax correctly calculated
  • Balanced position
  • No further action

Action:

  • Review for accuracy
  • Keep for records
  • No payment needed
  • Case closed

Verifying Your Assessment

Check Calculations

What to Verify:

  • Income amounts
  • Deduction amounts
  • Tax calculations
  • Rebate applications
  • Final amount

How to Verify:

  • Compare to your return
  • Check calculations
  • Review adjustments
  • Verify accuracy

Review Adjustments

Common Adjustments:

  • Income adjustments
  • Deduction disallowances
  • Calculation corrections
  • Other changes

Understanding:

  • Why adjustments made
  • If adjustments correct
  • Impact on final amount
  • Whether to query

What to Do After Receiving Assessment

If Assessment Is Correct

Action:

  • Accept assessment
  • Pay if amount due
  • Wait for refund if due
  • Keep for records
  • No further action

If You Disagree

Action:

  • Review carefully
  • Identify issues
  • Gather evidence
  • Query assessment
  • Provide information

Process:

  • Submit query via eFiling
  • Or contact SARS
  • Explain disagreement
  • Provide evidence
  • Wait for response

Common Issues

Incorrect Amounts

If Found:

  • Query assessment
  • Provide correct information
  • Explain error
  • Request correction
  • Follow up

Missing Information

If Found:

  • Query assessment
  • Provide missing information
  • Explain situation
  • Request adjustment
  • Follow up

Calculation Errors

If Found:

  • Query assessment
  • Show correct calculation
  • Explain error
  • Request correction
  • Follow up

Best Practices

Review Carefully

Importance:

  • Verify all information
  • Check calculations
  • Review adjustments
  • Ensure accuracy

Action:

  • Read thoroughly
  • Compare to return
  • Verify amounts
  • Check dates

Keep Records

Maintenance:

  • Keep assessment
  • File with tax records
  • Maintain for 5 years
  • Easy to access

Act Promptly

If Issues:

  • Query immediately
  • Don't delay
  • Provide information
  • Follow up

Frequently Asked Questions

How long do I have to query an assessment?

Usually 30 days from issue date, but check your assessment for specific timeframe.

What if I miss the query deadline?

Contact SARS immediately to explain. They may still consider your query.

Can I query if I already paid?

Yes, you can still query and may receive a refund if the assessment was incorrect.

What if my assessment shows I owe more than expected?

Review the assessment carefully, verify calculations, and query if you believe there's an error.

How do I know if my assessment is correct?

Compare it to your return, verify all amounts, check calculations, and ensure all information is accurate.

What happens after I query an assessment?

SARS reviews your query, may request additional information, and issues a response. This may result in an amended assessment.

Conclusion

Understanding your SARS Notice of Assessment is essential for verifying your tax position. By reading it carefully, verifying calculations, and taking appropriate action, you can ensure accuracy and maintain compliance. If you disagree with your assessment, query it promptly with supporting evidence.

For assistance with understanding your assessment or to query it, contact SARS directly or consult a qualified tax practitioner.


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About the Author
Tax Expert

Tax Expert

Specializing in South African tax law, SARS eFiling, and tax compliance with extensive knowledge of the South African Revenue Service.