SARS Supporting Documents

by Shantel Nel

Supporting Documentation

Supporting documents that SARS may request from the taxpayer

Section 46(1) of the Tax Administration Act, No. 28 of 2011, as amended ('the TAA') contains provisions giving SARS the power to require persons to submit relevant material that SARS requires.

The term 'relevant material' is defined in section 1 of the TAA and means:

… any information, document or thing that in the opinion of SARS is foreseeably relevant for the administration of a tax Act …

For clarity, the term 'information' is also defined, in the following terms:

'information' includes information generated, recorded, sent, received, stored or displayed by any means.

The below information may be requested by SARS at any given time. This information must be provided to your accountant when requested, as there is a limited time for submission. This is relevant for existing and new e-filing registrations.

  • E-filing registration: 
    Request for relevant documentation concerning an e-filing registration.  Below is a list of documents that MUST be provided to SARS (however not limited to):
    • Proof of identity
    • Proof of residential address
    • Bank statements not older than 3 months 
  • SARS Audits:
    Relevant supporting documents for that particular tax period/year(s) MUST also be provided, see list below for the different entities/individuals.
  • Personal/Individual Tax:
    • IRP5/IT3(a) Employees Tax Certificate (if applicable)
    • Certificates received for local interest income, foreign interest income and foreign dividend income
      • If you are married in community of property, the certificates received by both you (the taxpayer) and your spouse are required
      • If you are married out of community of property, only the certificates that you receive are required
    • Documents relating to medical expenditure such as: