SARS introduced auto-assessment to simplify filing for taxpayers whose tax affairs are straightforward. If you receive an auto-assessment, SARS has calculated your tax position using third-party data such as IRP5s, IT3s, and medical scheme certificates. SARS publishes guidance on its auto-assessment page and updates it each filing season - check there for the current year’s timeline and selection criteria.
What is auto-assessment?
Auto-assessment is an automated tax return and assessment issued by SARS, typically in July each year at the start of filing season. SARS uses data it has received from your employer, medical scheme, retirement fund, and financial institutions to complete your return automatically. The data sources include IRP5 certificates from employers, IT3(b) certificates from banks and investment houses, IT3(c) certificates for unit trusts, and medical scheme contribution certificates (MEDCOR).
If your tax affairs are simple - mainly salary income, medical aid, and a retirement fund - SARS may issue an auto-assessment that does not require any action on your part, unless you disagree with the result. Not all taxpayers are selected for auto-assessment; SARS uses its own criteria based on the complexity and completeness of third-party data received.
How to check if you have one
- Log in to SARS eFiling or the SARS MobiApp during filing season.
- If an auto-assessment has been issued, you will see a notification or an assessment on your profile.
- Review the income, deductions, and credits SARS has included.
SARS also sends SMS and email notifications to registered taxpayers when an auto-assessment is issued. Keeping your contact details current on your eFiling profile ensures you receive these alerts promptly.
The selection rules and exact response window can change each filing season. Before accepting or editing an assessment, compare the notice in your eFiling profile with SARS’s current auto-assessment guidance and filing season dates.
When to accept the auto-assessment
Accept the auto-assessment if:
- All your income sources are correctly included.
- Deductions such as medical aid and retirement contributions appear accurate.
- Your banking details for a refund are correct.
- You have no additional income or deductions to add.
If you accept, no further filing action is needed and the result becomes final at the end of the filing window.
When to edit or dispute
Edit the auto-assessment if:
- Income has been left out (for example, a second employer’s IRP5 or investment income).
- Deductions are incorrect or missing.
- Your contact or banking details are wrong.
- You have additional qualifying expenses or credits not captured.
To edit, click into the return and adjust the figures. Supporting documents may be required.
Income SARS cannot see (the most common reason to edit)
An auto-assessment is only as complete as the third-party data SARS receives. SARS can see what employers, banks, medical schemes, and retirement funds report - but it cannot see income or deductions that no third party declares for you. These are the gaps that most often make a pre-filled assessment wrong:
- A second or mid-year IRP5 a former employer has not yet submitted.
- Rental income from a property let to tenants - and the expenses you may deduct against it.
- Freelance, side-hustle, or commission income paid without PAYE.
- Local and foreign investment income beyond what a single IT3(b) captures, including foreign dividends and interest.
- Capital gains on the sale of shares, crypto assets, or a second property.
- Out-of-pocket medical expenses that did not pass through your medical scheme (the additional medical expenses credit).
- Retirement annuity contributions paid privately rather than through payroll.
- Home office, business travel (with a logbook), or donations to a Section 18A public benefit organisation.
If any of these apply, do not simply accept the assessment. Declaring the income protects you from understatement penalties later; adding the deductions can increase a refund or reduce what you owe.
A worked example
The figures below are illustrative - the reconciliation is the part that matters. Thandi receives an auto-assessment showing a small refund. Before accepting, she compares it line by line against her own documents:
| Item | On the auto-assessment | Thandi’s records | Action |
|---|---|---|---|
| Main salary (IRP5) | R480 000 | R480 000 | Matches - leave |
| Second IRP5 (Jan-Mar contract) | Not shown | R60 000 | Add - SARS had not received it |
| Medical scheme contributions | R30 000 | R30 000 | Matches - leave |
| Out-of-pocket medical | Not shown | R8 000 | Add with receipts |
| Retirement annuity (private) | Not shown | R24 000 | Add with the RA certificate |
Accepting the assessment as issued would have left R60 000 of taxable income undeclared (a future penalty risk) and missed two legitimate deductions. After editing and attaching her certificates, the assessment reflects her real position. The refund SARS offers is a starting point, not a verdict.
Accept, edit, or do nothing - what each choice means
| Your choice | What happens | When it makes sense |
|---|---|---|
| Accept | The assessment becomes final; a refund is paid (subject to verification) and any amount owed becomes due by the stated date. | Every income source and deduction is already correct. |
| Edit and submit | Your changes replace the pre-filled return; SARS reassesses and may request supporting documents. | Anything is missing, wrong, or incomplete. |
| Do nothing | After the filing deadline SARS treats the assessment as final - inaction is not a way to “opt out”. | Almost never advisable; you lose the easy in-season edit window. |
What happens if you miss the deadline?
If you do not accept or edit the auto-assessment within the filing season deadline, SARS treats it as accepted. After the deadline, you may need to use the objection or correction process if the assessment is wrong - this can be more complex than simply editing the return during filing season.
Refunds, verification, and what happens next
- Refunds. Where an auto-assessment (or your edited return) results in a refund and your banking details are valid, SARS generally pays it within a few business days - unless the return is selected for verification.
- Verification. Being asked for supporting documents does not mean you have done something wrong. Upload the requested certificates and proof through eFiling within the stated period; missing it can reverse a refund or trigger a revised assessment.
- Amounts owed. If the assessment shows tax payable, settle it by the due date on the notice to avoid interest. Pay through eFiling using SARS’s banking details or a credit-push payment from your bank.
- Keep your records. Hold every IRP5, IT3, medical certificate, and receipt for at least five years - SARS can verify an assessment well after it is issued.
Common mistakes
- Accepting an auto-assessment without reviewing the income and deductions.
- Missing rental income, investment income, or a second IRP5.
- Not checking that banking details for a refund are current.
- Assuming acceptance is automatic - you may need to actively confirm.
Key points
- Check your auto-assessment before accepting - do not assume it is correct.
- Compare SARS pre-populated figures against your actual IRP5 and certificates.
- Add any missing income or claims before the filing deadline.
- If you miss the deadline, the auto-assessment becomes final and corrections require a formal process.
Frequently Asked Questions
How do I know if SARS has issued me an auto-assessment?
Log in to SARS eFiling or the SARS MobiApp during filing season. If SARS has issued an auto-assessment, you will see a notification or an assessment on your profile. SARS also sends SMS and email notifications to your registered contact details, so keeping those up to date is important.
Do I need to do anything if my auto-assessment looks correct?
If all your income sources are included, deductions appear accurate, and your banking details are correct, you can accept the auto-assessment and no further action is required. The result becomes final at the end of the filing window if you neither accept nor dispute it - SARS treats inaction as acceptance after the deadline.
What if my auto-assessment is missing income or has wrong figures?
Click into the return on eFiling and edit the pre-populated figures. You can add missing income sources, correct inaccurate deductions, and update your banking details before the filing deadline. SARS may request supporting documents for the changes you make.
What happens if I miss the auto-assessment deadline?
If you do not accept or edit the auto-assessment before the filing season deadline, SARS treats it as accepted and the assessment becomes final. Corrections after the deadline require using the formal objection or correction process, which is more complex and time-consuming than editing during filing season.
Will I automatically get a refund if I am auto-assessed?
Not automatically. An auto-assessment may show a refund, an amount owing, or a nil result. Where it shows a refund and your banking details are correct, SARS usually pays within a few business days unless the return is selected for verification. A result showing tax payable must be settled by the date on the notice.
Can I be auto-assessed if I have a travel allowance or company car?
You may still be selected, but a travel allowance or company-car fringe benefit is exactly where the pre-filled figure can be wrong without your logbook. Review the assessment carefully and edit it - claiming business travel requires an accurate logbook kept for the full tax year.
I have already accepted - can I still fix a mistake?
Yes, but not by simply re-editing. Once an assessment is final you generally use the Request for Correction process, or a formal objection if correction is not available. Both are more involved than editing during the filing window, which is why an in-season review is worth the time.
Sources
- SARS: Auto Assessment - SARS guidance on who may receive an auto-assessment and what action to take.
- SARS eFiling - official portal for checking, accepting, or editing a return.
- SARS: Personal Income Tax - filing season and ITR12 context.
- SARS: Objections and Appeals - route to challenge an assessment after it becomes final.
Related guides
- ITR12 Guide: How to Complete Your South African Tax Return
- Tax Record-Keeping in South Africa: What to Keep and For How Long
- SARS Verification and Audit: What to Expect and How to Respond
- SARS eFiling Login Help: Common Problems and How to Fix Them
This guide is for general educational purposes. SARS updates its processes each filing season - check the SARS auto-assessment page and SARS eFiling for current guidance and timelines.