How to Check Your SARS Penalties on eFiling (Step-by-Step)
Step-by-step guide to checking your SARS penalties on eFiling. Learn how to find penalty assessments, understand penalty codes, and see your statement of account.
Calculate Your Penalty
Use our free calculator to find out your exact exposure.
How to Find Your Penalties on SARS eFiling
SARS eFiling is the primary platform for checking penalty assessments and your overall compliance status. This guide walks you through the process step by step.
Step 1: Log Into eFiling
- Go to www.sarsefiling.co.za and log in with your username and password
- If you've forgotten your login details, use the "Forgot Username" or "Forgot Password" function
- If you don't have an eFiling profile, you can register online — you'll need your tax reference number and ID number
Step 2: Check Your Statement of Account
Your Statement of Account (SOA) shows all assessed amounts, payments, and outstanding balances — including penalties and interest.
- Navigate to Returns > Tax Returns > Statement of Account
- Select the relevant tax type (Income Tax, VAT, or PAYE)
- The SOA will show each assessment, including penalty assessments, with dates and amounts
- Look for entries labelled "Administrative Penalty" or "Late Payment Penalty"
Step 3: Review Penalty Assessment Notices
Each penalty has a formal assessment notice (similar to an ITA34 for income tax). To find it:
- Go to Returns > Tax Returns > Notice of Assessment
- Select the relevant tax year or period
- Download and review the assessment — it will show the penalty type, amount, and the period it relates to
Step 4: Check Your Compliance Status
To see how penalties affect your overall compliance:
- Navigate to Tax Compliance Status > My Compliance Profile
- This shows whether you are "Compliant" or "Non-Compliant" across all tax types
- Outstanding penalties will show as compliance issues that need to be resolved
Understanding SARS Penalty Codes
SARS uses specific codes and descriptions on assessment notices. Common penalty-related entries include:
| Description | What It Means |
|---|---|
| Administrative Penalty | ANC penalty for late/non-submission of a return |
| Late Payment Penalty | 10% penalty on tax not paid by the due date |
| Percentage Based Penalty | PAYE or VAT late submission penalty (10%/month) |
| Interest | Daily interest at the prescribed rate on overdue amounts |
| Understatement Penalty | Penalty for understating your tax liability |
What to Do After Checking
- Verify the amounts — use our penalty calculators to check that SARS has calculated the penalty correctly
- File outstanding returns — if you have unfiled returns, submit them through eFiling immediately
- Request remission — use the "Request for Remission" function on eFiling for eligible penalties
- Lodge an objection — if the penalty is incorrect, dispute it through eFiling's dispute resolution process
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