Quick Answer

An ITA34 (Notice of Assessment) is the document SARS sends you after it processes your ITR12 tax return or auto assessment. It summarises your taxable income, deductions, tax calculated, credits and the final result: a refund due to you, an amount you owe SARS, or a zero balance. Check every line before you accept it.

What Is an ITA34 Notice of Assessment?

The ITA34 is SARS’s formal calculation of your personal income tax for a specific tax year. Think of your ITR12 return as your side of the story – the ITA34 is SARS’s answer. It is issued after you file, or automatically if you were selected for a SARS auto assessment.

You will find your ITA34 on SARS eFiling under Returns > SARS Correspondence > Search Correspondence, or on the SARS MobiApp. SARS also sends an SMS or email telling you the assessment is ready.

How to Read Your ITA34 Line by Line

1. Assessment result block

The top of the ITA34 shows the bottom line first:

• Refund due to you (negative amount): SARS owes you money. Refunds of R100 or more are usually paid within 72 hours if your banking details are verified.
• Amount due to SARS (positive amount): you owe SARS. Pay by the due date shown to avoid interest.
• Zero assessment: nothing due either way.

2. Income and deductions

The body of the ITA34 lists the income SARS used (from your IRP5, IT3(b) interest certificates, IT3(c) capital gains certificates and medical scheme data) and the deductions and credits it allowed, such as retirement contributions, medical scheme fees tax credit and travel allowance adjustments.

3. Tax calculation

SARS applies the 2026 tax tables, subtracts your PAYE already deducted, any provisional tax paid, and arrives at the final balance.

What to Do If You Disagree With Your ITA34

Do not ignore an ITA34 that looks wrong – it becomes final if you miss the deadlines:

1. Request a correction on eFiling if you simply left something off your return (for example rental income or a deduction SARS did not know about). For auto assessments you can file a corrected ITR12 until 23 October 2026.
2. Request reasons (Rule 6) within 30 business days if you cannot see how SARS reached a figure.
3. Lodge an objection (Rule 7) within 80 business days of the assessment date. Our guide to the SARS objection process explains each step, and the official process is on the SARS dispute resolution page.

Example: Reading Thandi’s ITA34

Common ITA34 Mistakes to Avoid

• Accepting an auto assessment ITA34 without checking – missing deductions cost you real money.
• Missing the 80 business day objection deadline – after that you need a condonation application.
• Ignoring an amount owing – SARS charges interest and can appoint your employer or bank as agent to collect.
• Assuming a small refund means everything is right – an unclaimed deduction this year is money lost forever.

Frequently Asked Questions

Related Articles

• ITR12 Income Tax Return Guide – how to file the return that produces the ITA34
• SARS Auto Assessment Explained – why SARS assessed you automatically
• SARS Assessment Objection Guide – dispute a wrong ITA34 step by step
• SARS Tax Glossary – every SARS term explained in plain English

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