The differences are:
| Notice of Assessment (ITA34) | Statement of account (SOA) |
| Reflect the status for an assessment for a specific income tax year (year of assessment). | Reflects the overall cumulative position of your tax balance for all years to the current one. (All transactions up to and including the date of issue.) |
| Indicates whether you need to submit supporting document for the verification process. | Your tax compliance status is reflected. Outstanding Income tax returns, verifications/audits and balance of your account will be reflected here. |
| The ITA34 is issued by SARS immediately on assessment of your income tax return. | The statement of account can be requested by you at any time on eFiling, the SARS MobiApp and SMS. |
| The ITA34 is a SARS summary of your total annual income, expenses, deductions, rebates, PAYE and provisional tax paid for a specific tax year. | |
| The payment reference number is reflected under details at the top of the ITA34. | The payment reference number is reflected at the bottom of the statement of account. |
