How does auto-assessments work?

SARS has released a short tutorial video on what to do when you are auto-assessed by SARS.

The video covers the following changes made for the 2022 filing season:

In previous years the taxpayer had to “accept” a simulated assessment before it became an original assessment, whereas for 2022, an auto-assessment means the original assessment.
If you as the taxpayer agree with the auto assessment, you are done.
A taxpayer who is auto assessed, but is not satisfied that the assessment is correct, must request an amendment by filing a return in the normal way, within 40 business days of the notice of assessment.
SARS will then evaluate the tax return as a new assessment.