SARS algorithmic scrutiny: AFS to ITR14
Under its Modernisation 3.0 strategy, SARS deploys AI technologies to reconcile annual financial statements against the ITR14. Every tax balance, disclosure and reconciliation is machine-read. Discrepancies are identified and non-compliance is flagged at scale. A deferred tax balance that does not reconcile is detected by machine. So is a disclosure inconsistent with the return. In the 2026 filing season, SARS introduced a pre-verification questionnaire that surfaces discrepancies before an assessment is issued. Detection is moving upstream.
6 million+ auto assessments expected by SARS in the 2026 filing season.
R8 billion in refunds paid within 72 hours in the opening days of the 2026 filing season.
69% of tax administrations worldwide already deploy AI (OECD).
Automation now produces the numbers. The tax professional must stand behind them. The discipline reduces to three words: verify, reconcile and defend.
Verify: System-generated balances are tested against source records. Current tax, deferred tax and tax payable or receivable are computed and reviewed in accordance with IAS 12. Fluent output is no substitute for a correct balance.
Reconcile: Accounting tax balances are reconciled with SARS balances using the ITA34C assessment and the SARS statement of account. Penalties and interest are accounted for. The practitioner must reconcile before SARS does.
Defend: IAS 12 disclosures are prepared to withstand algorithmic scrutiny. Tax risk is identified, assessed and mitigated. Professional judgment determines how much reliance may defensibly be placed on system output.
This professional certificate builds the practical skill to account for all types of taxes in the financial statements and to reconcile accounting tax balances to SARS tax balances. It builds the advanced research and analytical skills to address complex tax accounting issues. Above all, it builds the professional judgment to stand behind the result.
Mode of delivery
Online learning with flexible weekly study plans.
Duration and effort
Duration: 16 weeks.
Daily effort: 1.5 to 2 hours per day.
What you will learn in this course
Each module combines knowledge and practical skill.
• Accounting for current income tax
– Recap of accounting and reporting fundamentals
– Recap of current tax– Accounting for income tax
– Prior year under or over provisions
• Accounting for deferred tax
– IAS 12 deferred tax
– Calculating deferred tax
– Deferred tax assets and deferred tax on equity
• Disclosure in the financial statements
– IAS 12 disclosure requirements for income tax and deferred tax
– Disclosures prepared to withstand SARS algorithmic scrutiny
• Reconciling SARS balances
– Accounting for penalties and interest
– ITA34C assessment
– SARS statement of account
– Reconciliation of the current tax liability
• Accounting treatment of other taxes
– Dividends tax, foreign tax credits and donations tax
– VAT and payroll taxes
• Interpreting financial ratios and management accounts
– Why the effective tax rate differs from the applicable rate
A simulated scenario integrates all modules prior to the final assessment. The learner reviews, corrects and defends a complete set of tax balances and disclosures.
Admission requirements
The programme is a short learning programme (SLP) tested at NQF level 8. A degree in accounting, tax or law is therefore recommended. Experience with tax or financial accounting is beneficial.
The competencies
The programme develops five connected competencies:
- Tax-technical mastery of IAS 12 and the taxes in scope
- Verification of system-generated balances against source records
- Reconciliation of accounting tax balances to SARS balances
- Defensible disclosure and tax-risk management
- Professional judgment on the reliance placed on system output
A verifier who does not know the law verifies nothing. Technical mastery therefore remains the first competency. The other four are built beside it.
Who should enrol
- Accountants and tax professionals who calculate or review deferred tax and tax reconciliation statements under IFRS.
- Professionals with a basic understanding of tax and accounting who require holistic knowledge to interpret the differences between the two disciplines.
- Business owners, chief financial officers and financial directors who must understand how deferred tax affects financial performance and position, and why the effective tax rate differs from the applicable tax rate of the company.
- Tax law experts who do not have an accounting background.
Why this audience, and why now
Compliance production is commoditising while advisory work appreciates. The preparer role is contracting as agentic systems absorb routine work end to end. The professional who reviews, reconciles and signs remains indispensable. Every profile above shares one need: the ability to stand behind the tax figures in the financial statements when SARS's systems, an auditor or a board asks how the numbers were verified.
Outcomes
On successful completion of the programme, the learner is able to:
- Apply an informed understanding of the accounting treatment of current income tax and deferred tax in the annual financial statements of a company.
- Compute, complete and review current income tax and deferred tax calculations, and verify system-generated balances against source records.
- Analyse deferred tax assets and liabilities and account for them accurately in the financial statements.
- Reconcile the current tax liability presented in the financial statements with the SARS statement of account and the ITA34C assessment.
- Prepare and review tax-related disclosures that satisfy IAS 12 and withstand SARS algorithmic scrutiny.
- Calculate and interpret the financial ratios of a company, including the effective tax rate.
- Identify, assess and mitigate tax risk in the financial statements, exercising professional judgment on the degree of reliance placed on system output.
Learning Methodology
Inductive, adaptive and practical
The Tax Faculty's inductive learning approach shifts tax education from passive content absorption to active discovery. Learners assess existing knowledge and generate a learning plan before formal content is presented. Practical guidance on applying theory in real-world contexts, such as completing SARS tax returns, drafting objections and navigating eFiling, builds confidence, problem-solving skill and long-term understanding.
Central to the approach is the adaptive learning model. Each module begins with a diagnostic pre-quiz that identifies existing knowledge, learning gaps and priority focus areas. The course then directs each learner to the content and activities that matter most. Less time is spent on what is already known. More time is spent where growth is needed.
What to expect:
- Diagnostic pre-quizzes. Each topic opens with an adaptive assessment that maps strengths and gaps and personalises the learning path.
- Interactive study notes. Rich, interactive notes supplement the prescribed textbook, with embedded activities, visual aids and practical examples.
- Practical guides. Hands-on guides walk through the completion of SARS tax returns, objections and eFiling processes, bridging theory and daily practice.
- Weekly discussion forums. Case-based scenarios apply tax principles to real-world challenges.
- Live weekly sessions. Subject matter experts unpack complex real-world case studies and practical insights.
- Post-quizzes. Understanding is reinforced and progress is tracked against the gaps identified in the diagnostic assessment.
- Ongoing support. Lecturers provide continuous guidance and feedback, informed by each learner's individual profile.
- Structured weekly commitment. The programme is designed to keep learners engaged, thinking critically and applying tax knowledge every week.
Verification as daily craft
Assessment throughout the programme requires more than the production of an answer. Learners trace figures to source, test computations, correct errors and document the basis for reliance. The final integrated assessment evaluates a defended work product, not merely a completed one. This mirrors the discipline the modern practice environment demands: verify, reconcile and defend.
Accreditation
The programme is presented as a short learning programme (SLP) by The Tax Faculty. The Tax Faculty is accredited with the Quality Council for Trades and Occupations as a skills development provider (SDP) under the Skills Development Act, 1998 (Act No 97 of 1998), and with the South African Institute of Chartered Accountants (SAICA) as an ATSA training provider.
Assessment and award of certificate
Learners are assessed through a number of formative and summative assessments. Successful learners receive a Short Learning Programme (SLP) certificate of competence issued by The Tax Faculty. The certificate is not credit bearing and does not lead to a qualification. Learners articulating into the Occupational Certificate: Tax Technician (NQF 6) through The Tax Faculty obtain a statement of results towards that qualification. This just-in-time learning programme meets the requirements for verifiable tax CPD credits.
Student support and online campus
The academic and practical skills component is delivered on The Tax Faculty's Online Campus, the learner's virtual campus for the duration of the programme. Content is presented as micro-learning videos, study guides, practice quizzes, discussion forums, practical case studies, assignment briefs and guided presentations. Academic lecturers are available on the Q&A portal as they would be in a classroom.
Each semester opens with a course content plan, a study plan and assignment dates set at manageable deadlines, enabling study at the learner's own pace. Every learner is allocated a course consultant who assists with navigating the online campus, weekly participation and administrative queries.
Enrolment and further information
Enrolment for the 2026 intake is open. A success consultant assists with enrolment, payment options and programme queries.
Course Fees
Payment option 1: Student Loan *
Monthly instalment from R282 per month.
* No application fee applies. Financial Services Provider terms and conditions apply.
Payment option 2: Once-off payment
Total: R 9 397.50.
A single payment made before the course start date.
Payment option 3: Debit order
Application fee (non-refundable): R950.00.
Three instalments: R2 930.00 per month.
Total: R9 740.00.
* The first debit order is collected on the course start date. Remaining debit orders follow on the first working day of each month.
Payments and Cancellations
- All required minimum payments must be made by direct EFT or by credit card before the commencement of a course. The once-off payment is required to be paid before the course start date, as well as the application fee of learners on a debit order plan (the first debit order is also required on the start date of the course).
- Kindly note that should debit order payment terms not be adhered to; legal action will be taken and access to the online learning platform suspended.
- Proof of payment may also be requested before access to the online platform will be communicated, should your payment not reflect on The Tax Faculty’s bank account.
- Only written notice of cancellation will be accepted.
- To view our full terms & conditions click here.
Conditions
For all short learning programmes (SLPs) with a seven-month or less rollout period, the following will apply:
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If the cancellation is requested more than 10 working days prior to the course start date, no cancellation fee will be applicable.
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If the cancellation occurs less than 10 working days prior to the course start date, a 100% cancellation fee will be applicable.
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Students who register for a course and fail to attend will be held liable for the full course fee.
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The course application fee is non-refundable.
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The Tax Faculty’s liability in the case of a course being cancelled will be limited to a refund of the course fee.
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Students who have failed to successfully complete the course, and wishing to repeat will be charged the full course fee to repeat.
Why wait?
Get your application in to avoid disappointment. Click below to start your application.
