Why SARS Requests Supporting Documents

You should retain adequate records supporting the income, deductions, credits and other information declared on your ITR12. SARS does not verify documents at the time you file, but after submission SARS uses a risk-based system to select returns for verification or audit. If your return is selected, SARS issues a formal request specifying which documents are needed and the deadline by which you must submit them.

After SARS receives all required supporting material, it generally aims to conclude a standard verification within 21 business days, although it may request additional information and more complex cases can take longer. The most common reason SARS requests documents is to verify income or deductions that appear unusual, differ significantly from prior years, or fall into higher-risk categories.

Official source: SARS — Being Audited or Selected for Verification

Employment Income Documents

If you are an employee, these are the primary documents used to support employment income and deductions on your ITR12:

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  IRP5 / IT3(a) — Employee Tax Certificate

  IRP5 and IT3(a) employee tax certificates report remuneration and related payroll information submitted to SARS. The certificate type and codes used depend on whether employees’ tax was deducted and the nature of the payment. This information is normally pre-populated on your ITR12 in eFiling. Review it carefully before filing. If a certificate is missing or incorrect, contact your employer or payroll department and follow the current SARS process rather than submitting information you know is incomplete or inaccurate.
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  Travel Logbook

  A complete and acceptable logbook is generally required to claim a deduction for business travel against a travel allowance. Without a qualifying logbook, the business-travel deduction may be denied. Separately, for PAYE withholding purposes, employers generally include 80% of a fixed travel allowance in remuneration, which may be reduced to 20% where the employer is satisfied that at least 80% of the vehicle’s use during the tax year will be for business purposes. Your logbook must record date, starting odometer, ending odometer, destination and business purpose for every business trip.
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  Company Car Logbook

  If your employer provides a company vehicle, keep a logbook recording total kilometres driven and business kilometres. This supports the determination of the private-use portion of the fringe benefit included in your taxable income. Consult your employer or tax practitioner for the applicable calculation method.

Official source: SARS — Travel e-Log Book

Deduction Documents

Deductions reduce taxable income or tax payable. Whether a particular deduction is available depends on the taxpayer’s circumstances and the applicable legislation. Retain proof of every deduction claimed on your ITR12:

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  Medical Scheme Fees Tax Credit Certificate

  Issued by your medical scheme, confirming monthly contributions and number of dependants covered. For the 2027 year of assessment, the monthly medical scheme fees tax credit is R376 for the taxpayer, R376 for the first dependant and R254 for each additional dependant, subject to the taxpayer qualifying for the credit under the applicable rules. Verify current amounts in the official SARS employer tax guide before relying on these figures.
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  Out-of-Pocket Medical Expenses

  Receipts and invoices for qualifying medical expenses not recovered from your scheme — including doctors, dentists, optometrists, specialist consultations and qualifying medicines. Keep every receipt. SARS requires these to verify any additional medical expense deduction or credit claimed on your ITR12. Whether the additional deduction applies depends on your age and other individual circumstances.
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  Retirement Fund Contribution Certificates

  Issued by your pension fund, provident fund or retirement annuity (RA) fund administrator confirming contributions made during the tax year. For the 2027 year of assessment, qualifying contributions to pension, provident and retirement annuity funds are generally deductible subject to the statutory calculation, including the 27.5% limitation and the annual cap of R430,000. The applicable limit is not simply 27.5% of taxable income in every case, and excess contributions may be carried forward under the applicable rules. Retain certificates from all qualifying funds — the limitation applies across qualifying retirement-fund contributions, not only to RA contributions.
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  Home Office Expense Records

  A home-office deduction is not available merely because an employee sometimes works from home. The relevant area generally needs to be regularly and exclusively used for trade or employment, specifically equipped for that purpose, and the taxpayer must satisfy the applicable duties-performed requirements. Keep floor-area calculations, invoices, proof of payment and any relevant employer confirmation. The permitted expenses depend on the taxpayer’s circumstances and current legislation — not every cost associated with the home is necessarily deductible. Consult the SARS home-office guidance for the current qualifying conditions.
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  Section 18A Donation Receipt

  A deduction may be available for a bona fide donation to an organisation approved to issue section 18A receipts, provided the taxpayer holds compliant supporting documentation. Not every donation to a Public Benefit Organisation qualifies. The deduction is subject to the applicable statutory limit and current SARS requirements. Retain the official section 18A receipt showing the organisation’s PBO approval number, your name, amount donated and date. See our guide on PBO status for more detail on qualifying organisations.

Official sources: SARS Employer Tax Guide 2027 · SARS Home Office Expenses · SARS Section 18A

Investment Income & Capital Gains Documents

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  IT3(b) — Investment Income Certificate

  Issued by banks, unit trust companies and investment platforms reporting interest and other investment income credited to you during the tax year. Your bank typically issues this annually. You may need certificates from every institution where you hold a savings account, fixed deposit or unit trust investment. SARS uses IT3(b) data to pre-populate the investment-income sections of your ITR12.
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  IT3(c) — Capital Gains Certificate

  Issued by stockbrokers, unit trust administrators and investment platforms showing capital gains or losses realised during the tax year from the disposal of assets. Required to support the capital gains section of your ITR12. Includes cost price, proceeds and net gain or loss per asset class.
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  Property Purchase & Sale Records

  Keep purchase and sale agreements, transfer documentation, professional-fee invoices and records of qualifying acquisition, disposal and improvement expenditure. Whether a particular cost forms part of the base cost of a property depends on the Eighth Schedule to the Income Tax Act and the facts of the transaction. Retain these records throughout ownership and for the applicable retention period after the disposal is reported to SARS.
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  Cryptocurrency Transaction Records

  Crypto transactions may have income-tax or capital-gains consequences depending on the taxpayer’s intention, pattern of activity and the facts of each transaction. Keep complete records of acquisitions, disposals, exchanges, fees, wallet transfers and rand values at relevant dates. Transfers between wallets controlled by the same taxpayer should be documented so they can be distinguished from disposals to another party. Reports generated by exchanges can assist, but taxpayers should retain enough underlying records to substantiate every relevant transaction. See our crypto tax guide for further detail.

Rental Income Documents

If you earn rental income, declare it on your ITR12. Subject to the general deduction requirements, expenses incurred in producing rental income may include rates and taxes, bond interest (not capital repayments), qualifying insurance premiums, advertising, agency fees, repairs and certain levies. Private expenditure, capital improvements and expenses not incurred in producing rental income are generally not immediately deductible. Expenses may need apportionment where a property is used partly privately.

Official source: SARS — Tax on Rental Income

Business & Self-Employment Documents

Sole proprietors and freelancers declare business income on their ITR12. Retain adequate records to support every item of income and every expense claimed:

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  Invoices Issued to Clients

  All invoices issued during the year showing gross income earned. These should reconcile with the income declared on your ITR12. Maintain a sequential invoice register and supporting contracts where applicable.
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  Business Expense Invoices and Receipts

  Keep invoices, receipts, contracts, proof of payment and business records that establish the amount, nature and business purpose of each expense claimed. Where a VAT-registered taxpayer also claims input VAT, the documentation must satisfy the applicable VAT invoice requirements — but an expense is not automatically non-deductible for income-tax purposes merely because the supplier is not VAT-registered.
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  Business Bank Statements

  Twelve months of business bank statements reconciling income received and expenses paid. SARS uses these to cross-check declared income against actual deposits. If business and personal accounts are combined, be prepared to explain the basis of any apportionment.
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  Asset Purchase Invoices (Wear-and-Tear Allowances)

  If you claimed a wear-and-tear allowance under section 11(e) for business assets such as computers or office equipment, retain the original purchase invoice showing cost, purchase date and supplier. Keep these for the full period over which the allowance is claimed and for the applicable record-keeping period thereafter.

SARS Verification Requests

After you file your ITR12, SARS may issue a verification request for specific documents. This is not necessarily an audit. SARS will specify the submission deadline in the request letter — submit the requested material by the date stated in that letter. After SARS receives all required supporting documents, it generally aims to conclude a standard verification within 21 business days, although it may request additional information and more complex cases can take longer.

Official source: SARS — Relevant Material and Supporting Documents · SARS — Being Audited or Selected for Verification

How Long Must You Keep Records?

A person who has submitted a return generally needs to retain supporting records for five years from the date of submission. Longer retention may be required where a return remains outstanding, an audit or investigation is ongoing, an assessment is disputed, or another legal retention rule applies. Records relevant to an unresolved audit, investigation or dispute should not be destroyed merely because five years have elapsed.

Official source: SARS — Record Keeping

How to Submit Supporting Documents to SARS

Available submission channels may include the following, depending on the tax type and request. Always use the channel indicated in the SARS letter and check current SARS guidance for the most up-to-date options:

Official source: SARS — Uploading Supporting Documents on eFiling · SARS — Relevant Material and Supporting Documents

Frequently Asked Questions