What Is an ITA34 Notice of Assessment
You typically receive your ITA34 within 2-4 months after filing your return. During peak season (September-November), it may take longer. Check your eFiling profile for updates.
What Is the ITA34
The ITA34 Notice of Assessment is SARS's official response to your tax return. It details how SARS calculated your tax liability and shows the final result: either a refund owed to you or additional tax you must pay.
How to Read Your ITA34
Key sections on your ITA34 include:
Taxable Income: Your total income after deductions
Tax on Taxable Income: Calculated using tax tables
Rebates: Primary, secondary, tertiary rebates subtracted
Medical Tax Credits: Credits for medical aid contributions
Total Tax Payable: Your final tax bill
Less PAYE Paid: Tax already deducted by your employer
Amount Refundable: Money SARS owes you (if positive)
Amount Payable: Tax you still owe (if positive)
Types of SARS Assessments
Original Assessment: First assessment after filing
Additional Assessment: SARS finds errors or undeclared income
Reduced Assessment: SARS agrees you overpaid
Estimated Assessment: Issued when you don't file, based on estimates
What If You Disagree With Your ITA34
If you believe the assessment is incorrect:
1. Request reasons for the assessment via eFiling
2. Submit a Notice of Objection within 30 business days
3. Include supporting documents and a detailed explanation
4. If disallowed, you can appeal to the Tax Board
Admin Boss handles SARS objections and appeals
Frequently Asked Questions
How long after filing do I receive my ITA34?
You typically receive your ITA34 within 2-4 months after filing your return. During peak season (September-November), it may take longer. Check your eFiling profile for updates.
My ITA34 says I owe SARS money. What are my options?
You can either pay the amount due by the deadline, set up a payment arrangement with SARS, or object if you believe the assessment is incorrect. Ignoring it will result in penalties and interest.
Can SARS change my assessment after issuing the ITA34?
Yes. SARS can issue additional assessments within 3 years (or longer in cases of fraud) if they discover errors or undeclared income. They can also reduce your assessment if you file an objection.
What does 'selected for verification' mean on my ITA34?
It means SARS wants to verify the information on your return. They will request specific documents which you must submit within 21 business days. Your refund will be held until verification is complete.
How do I get a copy of an old ITA34?
Log into SARS eFiling, go to 'SARS Correspondence', and download historical assessments. You can also visit a SARS branch with your ID to request copies.
Need Help With Your Tax?
Admin Boss is a registered tax practice with over 20 years of experience helping South African individuals and businesses navigate SARS.