Once a year all taxpayers have to submit an income tax return. On this return the taxpayer must indicate all income and deductions. SARS will then determine what the final income tax payable is. This is called an Assessment. On the assessment SARS will consolidate all provisional tax paid as well as tax credits and PAYE. The difference between what was paid through provisional tax etc, and the final amount will show as the result of the assessment, If not enough tax was paid the taxpayer must pay the difference to SARS. If there was an overpayment SARS must refund the taxpayer.